Share Income Calculator 2026 — Denmark
Calculate Danish aktieindkomst (share income) tax with progressive 27%/42% tiers and Aktiesparekonto (ASK) flat 17% tax on returns. Free online tool for 2026 rates.
How is share income taxed in Denmark?
Aktieindkomst (share income) includes dividends from Danish and foreign shares, plus capital gains on share sales. Most shares are taxed on the realisation principle (taxed when sold), while shares in investment funds and certain instruments use lagerprincippet (mark-to-market annually).
Tax is progressive: 27% on the first DKK 61,000 (DKK 122,000 for married couples) and 42% on amounts above that threshold. Losses can offset gains in the same year; unused losses carry forward indefinitely, though losses on listed shares can only offset gains on listed shares.
Aktiesparekonto (ASK)
The Aktiesparekonto is a special investment account with a flat 17% tax on returns under lagerprincippet. The 2026 annual contribution limit is approximately DKK 135,900 (indexed). Tax is paid from the account itself, not your personal income. Gains and losses are calculated annually regardless of sale.
Note: Withholding tax (udbytteskat) of 27% applies to dividends paid to residents. Foreign withholding may also apply. PAL tax (15.3%) applies to pension investment returns separately.
Denmark Share Income Calculator 2026 — Aktieindkomst & Aktiesparekonto
Free Danish aktieindkomst calculator. Calculate 27%/42% progressive tax on share income and 17% flat tax on Aktiesparekonto returns.