Skattestyrelsen's legal guide (Den juridiske vejledning 2026-2) sets the cap for the green håndværkerfradrag at DKK 9,000 per person in 2026, up from DKK 8,600 in 2025; the servicefradrag is DKK 18,300. The deduction applies to labour costs only, at a tax value of roughly 26%, so the maximum saving is about DKK 2,300 per adult. Installation, repair or replacement of solar cells is covered, including in combination with a battery. The cap for 2027 has not been published yet (the amounts are indexed annually); the 2027 budget proposal of 9 October 2026 contains no change, and the scheme is legislated through 31 December 2027.
In binding ruling SKM2025.487.SR the Tax Council refused the deduction for a household battery installed without solar panels, because a standalone battery is not listed in Annex 1 of the Tax Assessment Act. Batteries qualify only when connected to a solar or household-wind installation.
For installers: Invoice labour separately from materials; the deduction is per person, so two adults in a household can each claim DKK 9,000. For retrofit batteries, document the connection to the existing PV system, and remember that systems above 30 kW pay the egenproducentbidrag grid contribution from 2026.
An information digest prepared from official announcements and industry press; conditions change — always check the official source and the date of the entry before advising a customer.
