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 2024 aktieindkomst thresholds?

For 2024, share income up to DKK 61,000 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 122,000 (double the single threshold).

Does the 27% bracket threshold reset each year?

Yes. The DKK 61,000 / DKK 122,000 thresholds apply per calendar year. Unused capacity from one year cannot be carried forward.

How is property gain taxed in Denmark?

Gains from selling rental or investment property are included in capital income and taxed at approximately 22% (the positive capital income rate applicable to property gains under current Danish rules). Primary residences that meet the parcel rule (owner-occupied for a period) are generally exempt — this calculator does not model that exemption.

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

Name: Denmark Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your gain, asset type, and filing status to calculate Danish capital gains tax using the 2024 aktieindkomst brackets (27% / 42%) or the property flat rate.

Your Investment Details

Asset Type

Shares / Funds

27% / 42% brackets

Rental Property

Flat 22% rate

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 — 2024 Danish aktieindkomst brackets (personskattelovens §8a) and approximate property gain rate. Does not model primary residence exemptions, fund type distinctions, carry-forward losses, church tax, or AM-bidrag. Consult SKAT or a Danish tax adviser (skatterådgiver) before acting.

Summary

Enter your gain, asset type, and filing status to calculate Danish capital gains tax using the 2024 aktieindkomst brackets (27% / 42%) or the property flat rate.

How it works

Select the asset type — Shares or Rental Property — to set the applicable tax rules.
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.
For rental property, a flat 22% rate is applied to the full gain.
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.
Estimate the tax on a rental property gain before completion of a sale.
Model the impact of the 42% top bracket when realising a large share gain.
Understand how filing status shifts the DKK 61,000 vs DKK 122,000 threshold.

Frequently Asked Questions

Last updated: 2026-07-23 · Reviewed by Nham Vu