Denmark Capital Gains Tax
Detailed capital gains tax rates and rules for Denmark in 2026.
Capital GainsDKK
Capital gains on shares are taxed as share income (aktieindkomst): 27% on gains up to DKK 61,000 (DKK 122,000 for married couples) and 42% above. Interest, bond gains, and other capital income are taxed at approximately 37-42% depending on whether net capital income is positive or negative. Negative net capital income receives a tax value of approximately 25-33%. Property gains on owner-occupied residences are generally exempt.
Standard Rate
42%
Exemptions
- Share savings account (aktiesparekonto) allows investment of up to DKK 135,900 taxed at 17% on gains
- Gains on owner-occupied property are exempt under certain conditions (residence requirement)
- Pension savings benefit from lower taxation upon withdrawal
- Small shareholdings in certain employee share schemes may be tax-exempt
How Denmark Capital Gains compares
Denmark’s capital gains tax rate of 42% is the 1st highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Denmark
42%
Europe average
17.8%
Global average
13.8%
