What is aktieindkomst?

Aktieindkomst is Danish for "share income." It covers dividends and capital gains from shares, equity funds, and similar instruments. Denmark taxes it separately from ordinary income under a two-bracket progressive system rather than at the flat top marginal rate.

What are the 2026 aktieindkomst thresholds?

For 2026, share income up to DKK 79,400 per person is taxed at 27%. Income above that is taxed at 42%. Married couples who are jointly assessed share a combined threshold of DKK 158,800 (double the single threshold).

Does the 27% bracket threshold reset each year?

Yes. The DKK 79,400 / DKK 158,800 thresholds apply per calendar year. Unused capacity from one year cannot be carried forward.

Does this calculator cover Danish property gains?

No. Property gains follow separate rules and can be capital income or personal income depending on the property and business regime. There is no general flat 22% individual property-gain rate.

Can capital losses offset share gains?

Yes. Losses on listed shares can be set off against gains on other listed shares in the same year. Losses on unlisted shares can only offset gains on unlisted shares. Unused listed-share losses can be carried forward indefinitely. This calculator works with the net gain after any such offsets — enter the net figure you have already calculated.

Should I consult SKAT?

Yes. This calculator is for planning purposes only. Danish tax rules have nuances around residency, holding periods, fund types, and personal deductions. Always confirm your liability with SKAT or a Danish tax adviser (skatterådgiver).

Denmark Capital Gains Tax Calculator

Enter your net share income and filing status to calculate tax using the 2026 aktieindkomst brackets (27% / 42%).

Your Investment Details

Filing Status

Single

Threshold: DKK 61,000

Married / Joint

Threshold: DKK 122,000

Capital Gain (net, after any loss offsets)

DKK

Enter the gain in Danish Krone. Losses should be deducted before entry.

Enter a gain amount and press Calculate Tax.

Tax Summary

Tax Owed

DKK 0

Effective Rate

Net Gain

DKK 0

Aktieindkomst Bracket Breakdown

Bracket	Gain in Bracket	Rate	Tax

Calculation Breakdown

Estimate only — applies the 2024 Danish aktieindkomst brackets (personskattelovens §8a). It does not cover property, fund-type distinctions, carry-forward losses, church tax, or AM-bidrag. Consult SKAT or a Danish tax adviser (skatterådgiver) before acting.

Summary

Enter your net share income and filing status to calculate tax using the 2026 aktieindkomst brackets (27% / 42%).

How it works

Choose your filing status: Single or Married / Jointly Assessed. For shares this determines which DKK threshold separates the 27% and 42% brackets.
Enter your total capital gain in DKK.
For shares, the calculator applies 27% up to the threshold and 42% on any excess, then sums the two brackets.
Results show the per-bracket breakdown, total tax owed, effective rate, and net gain after tax.

Use cases

Estimate aktieindkomst tax before selling Danish or foreign-listed shares.
Plan share disposals to stay within the 27% bracket in a given year.
Compare the after-tax return difference between selling as a single filer versus jointly assessed.
Model the impact of the 42% top bracket when realising a large share gain.
Understand how filing status shifts the DKK 79,400 vs DKK 158,800 threshold.

Frequently Asked Questions

Last updated: 2026-09-19 · Reviewed by Nham Vu