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Stock Income Tax Calculator

Calculate Danish stock income tax (aktieskat) with the progressive rates of 27% and 42% based on your share income and marital status.

๐Ÿ‡ฉ๐Ÿ‡ฐ All calculations are based on Danish rules, rates, and currency (DKK). This calculator is translated for convenience but applies exclusively to Denmark.

Danish Stock Income Tax (Aktieskat) 2025

Denmark taxes stock income (aktieindkomst) separately from ordinary income using a progressive two-tier system. Stock income includes dividends, capital gains from selling shares, and distributions from investment funds. In 2025, the first DKK 61,300 (single) or DKK 122,600 (married couple) is taxed at 27%, while any amount above is taxed at 42%. Use our calculator to gain insight into your stock tax and learn how to calculate tax on shares in Denmark.

What is the progression threshold for stock tax?

The progression threshold is DKK 61,300 per person in 2025. For married couples, the thresholds can be combined to DKK 122,600 if one spouse has unused threshold capacity. This means a married couple where only one spouse has stock income can still benefit from the double threshold. The Danish Tax Agency (Skattestyrelsen) can automatically calculate your gains, but understanding the progression threshold is key to optimal investment planning.

Share savings account and tax optimization

Denmark also offers a tax-advantaged share savings account (aktiesparekonto) where returns are taxed at only 17% on unrealized and realized gains. The maximum deposit is DKK 135,900 in 2025. This account can be a more tax-efficient way to hold equity investments compared to a regular brokerage account. Use the calculator to find out exactly how much tax you need to pay on your shares.

Frequently Asked Questions

How much do you have to pay in stock tax?

If your stock income is below DKK 79,400 (2026), it is taxed at 27 percent. If your stock income exceeds DKK 79,400, you pay 42 percent tax on the amount above the threshold, while the first DKK 79,400 is still only taxed at 27 percent.

Are shares tax-free after 3 years?

If your shares are covered by the transitional rule, a gain on the shares will be tax-free โ€” provided you have owned the shares for more than 3 years when you sell them. For listed shares, it depends on whether the total market value was below a certain threshold.

How do you calculate tax on shares?

Your total stock income consists of dividends plus capital gains from selling shares. In 2025, you pay 27% tax on the first DKK 67,500 in stock income and 42% on amounts above that. Use our calculator for the precise result.

When is the sale of shares tax-free?

If you have shares purchased before 31.12.2005 and their total value was below DKK 136,000 (DKK 273,100 for married couples), the gains are tax-free. However, losses on these shares are not deductible.

How much tax do you pay on shares in 2026?

In 2026, you pay 27% tax on the first DKK 79,400 in stock income and 42% on amounts above that. For married couples, the progression threshold is DKK 158,800.

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