Denmark Sharing Economy Tax Guide (Airbnb, Uber, and Platform Income)

What Is the Sharing Economy

The sharing economy (deleøkonomi) refers to digital platforms that connect individuals who provide services or assets with those who need them. For Danish tax purposes, income from these platforms is generally classified as B-income (personal income from non-employment work) or capital income (for asset rental). Key categories include:

• Short-term rental — Airbnb, Vrbo, Booking.com for letting out your home, room, or holiday home.
• Ride-sharing and delivery — Uber, Bolt, Wolt, Just Eat, Too Good To Go for driving passengers or delivering food/goods.
• Freelance and gig work — Upwork, Fiverr, Freelancer.com, PeoplePerHour for project-based work.
• Micro-tasks and odd jobs — Handy, TaskRabbit, Airtasker for small home repairs, cleaning, assembly.
• Asset sharing — Gomore (carsharing), Nabobil, Sharehood for sharing cars, tools, parking spaces.

Under DAC7, which took full effect in 2023 and is fully enforced by 2026, all platform operators based in the EU (or operating in the EU) must collect and report seller data to the tax authorities of the member state where the seller is resident. For Danish residents, this means Airbnb, Uber, and similar platforms automatically send your gross earnings data to SKAT. There is nowhere to hide — failure to report this income in your tax return will quickly trigger an automatic discrepancy notice from SKAT.

Airbnb and Holiday Home Rental

Renting out property through platforms like Airbnb has specific Danish tax rules, and the treatment depends on whether the property is your primary residence or a holiday home (sommerhus).

• Owner-occupied home (parcelhusejerlejlighed) — If you rent out a room or your entire primary residence, the first 42,900 DKK (2026 figure) of annual rental income is tax-free (skattefri lejeindtægt). This threshold applies per property, not per owner. Income above this threshold is fully taxable as capital income (kapitalindkomst). If you rent out the entire home while you are away, only the amount exceeding 42,900 DKK is taxed.
• Holiday home (sommerhus) — Different rules apply. Holiday home rental income is fully taxable from the first krone, but you can deduct operating expenses (cleaning, maintenance, platform fees, utilities). There is no 42,900 DKK tax-free threshold for holiday homes.
• Automatic data from platforms — Airbnb reports your gross earnings directly to SKAT under DAC7. If you do not declare this income in your tax return, SKAT will send you a correction notice. Always reconcile the platform's reported figure with your own records.
• Deductions — You can deduct platform service fees (Airbnb's commission), cleaning costs, utilities directly billed to guests, property management fees, and advertising costs. For holiday homes, you can also deduct maintenance and depreciation.

See our tax deductions guide → for more on deductible costs related to rental property.

Ride-Sharing and Delivery

If you drive for Uber, deliver for Wolt, or do food delivery for Just Eat, your income is treated as B-income (not employment income), unless you work through a formal employment contract.

• B-income classification — As a gig worker, you are typically classified as self-employed for Danish tax purposes. This means you must pay both AM-bidrag (8%) and ordinary income tax on your net profit. The income is reported in your forskudsopgørelse under B-income to ensure correct withholding.
• Mileage deductions — If you use your own car for Uber/Wolt, you can deduct actual vehicle expenses (fuel, insurance, maintenance, depreciation) or use the standard kilometre rate (statstjenestemandstakst) published annually by SKAT. For 2026, the standard rate is approximately 3.79 DKK per km for business driving. You need a mileage log to substantiate the deduction.
• Other expenses — Platform commissions, phone data costs, delivery bags, parking fees, and vehicle cleaning can all be deducted. Keep receipts and digital records.
• Reporting — The platform reports your gross earnings to SKAT via DAC7. In your tax return, you report net profit (after deductions) as B-income. Make sure your deductions are reasonable and documented — SKAT may request proof.

Because ride-sharing and delivery income is subject to AM-bidrag, your total effective tax rate on this income will be higher than on, say, Airbnb rental income (which is kapitalindkomst without AM-bidrag). Plan your preliminary income assessment (forskudsopgørelse) carefully → see our B-income guide.

Freelance and Gig Platforms

Freelance platforms like Upwork, Fiverr, Freelancer.com, 99designs, and Toptal connect workers with clients globally. For Danish residents, income from these platforms is treated as B-income:

• B-income field 210 — In your forskudsopgørelse and årsopgørelse, freelance income goes under field 210 "B-income." This is the catch-all field for non-employment personal income. Report your net profit after deducting platform fees and work-related expenses.
• Foreign platform income — If you work through a non-Danish platform, the income is still fully taxable in Denmark. The platform may not deduct Danish tax at source (and typically does not). You are responsible for setting aside money for AM-bidrag and income tax.
• Currency conversion — If you are paid in USD, EUR, GBP, or other currencies, you must convert the gross income to DKK using the Nationalbanken exchange rate on the date of receipt (or a monthly average approved by SKAT).
• Foreign tax credit — If the platform or client withholds tax in a foreign country (e.g., US withholding tax on certain US-sourced income), you can claim a foreign tax credit in your Danish tax return. The credit is limited to the Danish tax on the same income.

Freelance income is often subject to less automatic reporting than platform-mediated services, but DAC7 still applies to EU-based platforms. Non-EU platforms (e.g., Upwork, which is US-based) may not report to SKAT automatically — but you are still legally required to declare all income. See our personal tax guide → for rules on worldwide income.

DAC7 Reporting Rules

The DAC7 directive (Council Directive 2021/514) is an EU tax transparency rule that came into effect on 1 January 2023, with full enforcement by 2026. It requires digital platform operators to collect and report information on sellers who earn income through their platforms.

• What is reported — Platforms must report: seller name, address, CPR number (or tax identification number), total consideration paid, number of transactions, bank account details, and any fees/commissions withheld.
• Who is reported — Any seller who provides personal services, short-term rental of property, transportation services, or sale of goods through a platform. De minimis threshold: sellers with fewer than 30 transactions and total consideration under 2,000 EUR annually are exempt from reporting (but you must still declare the income yourself).
• Automatic exchange — If you live in Denmark but earn income through a platform based in another EU country, that country's tax authority automatically sends the data to SKAT. This makes cross-border sharing economy income highly visible.
• Higher scrutiny from 2026 — By 2026, most major platforms (Airbnb, Uber, Wolt, Fiverr, etc.) are fully compliant with DAC7. SKAT has also developed advanced data-matching algorithms to cross-reference platform reports with individual tax returns. Discrepancies trigger automatic letters.

The bottom line: if you earn even 1 DKK through a digital platform, declare it. The automatic data-sharing means SKAT already knows about it before you file your return.

Deductions for Sharing Economy Workers

One of the advantages of sharing economy work is that you can deduct legitimate business expenses. Here are the most common deductions:

• Vehicle costs — For ride-sharing/delivery: fuel, insurance, maintenance, repairs, tyres, depreciation (if actual expense method), or standard kilometre rate. Keep a mileage log.
• Mobile phone and data — Portion of your mobile plan used for work. If you have a dedicated work phone, the full cost is deductible. If personal, estimate the business-use percentage.
• Cleaning and supplies — For Airbnb: cleaning products, linen, towels, toiletries, professional cleaning services.
• Equipment depreciation — Laptop, camera, tools, delivery bags, bicycle (for Wolt/Just Eat cyclists). Depreciate over the asset's useful life.
• Professional fees — Accountant fees for preparing your tax return, legal fees related to your gig business, platform subscription fees.
• Insurance — Special insurance for gig work (e.g., public liability, professional indemnity).

For a comprehensive list of deductible expenses, see our tax deductions guide →.

FAQs

Do I need to register a business (CVR number) for sharing economy income?

Not necessarily. If your sharing economy income is occasional and below 50,000 DKK annually, you can declare it as B-income without a CVR number. If your income exceeds 50,000 DKK or is your main occupation, you may need to register as a sole proprietorship (enkeltmandsvirksomhed) with a CVR number. The threshold is higher for rental income — up to about 70,000 DKK before CVR registration is required.

How does SKAT know about my Airbnb income?

Under DAC7, Airbnb (and most other platforms) automatically reports your gross earnings to SKAT. The report includes your name, CPR number, total payout, and number of bookings. If the amount you declare in your tax return is lower than what Airbnb reported, SKAT will send an automatic notice asking for an explanation.

Can I deduct my home office if I work through freelance platforms?

Denmark does not have a general home-office deduction for employees, but self-employed individuals (B-income earners) can deduct a portion of housing costs if a room is used exclusively and regularly for work. The deduction is based on the room's share of total floor area and covers rent, utilities, and internet. You must be able to demonstrate that the space is essential for your work.

What is the difference between B-income and kapitalindkomst for sharing economy work?

B-income applies to active personal services (driving, delivering, freelancing). It is subject to AM-bidrag (8%) and personal income tax. Kapitalindkomst applies to passive income like renting out property and is NOT subject to AM-bidrag but is taxed at your marginal capital income rate. Airbnb rental of your home is kapitalindkomst; Uber driving is B-income.

What happens if I do not declare platform income?

SKAT receives DAC7 data automatically. If your tax return does not match the platform report, SKAT issues a correction notice with additional tax, interest (~1.5% per month), and potentially a penalty of up to 20% of the unpaid tax. For repeated or intentional non-reporting, criminal tax fraud charges can apply. With DAC7, the risk of detection is now very high.