How capital gains tax works in Denmark
Denmark taxes most share gains and dividends as share income. The first DKK 79,400 a year for singles, double for cohabiting spouses, pays 27%, and everything above pays 42%.
Main homes on plots under 1,400 square metres are generally exempt under the house rule, and holiday homes follow a separate relief. Taxable property gains are taxed as capital or personal income rather than share income.
Small investors can use a share-savings account taxed at a flat 17% mark-to-market, with deposits capped at DKK 174,200 in 2026. Pension returns pay a separate 15.3% tax.
Tax rates at a glance
- Share income lower rate
- 27%To DKK 79,400
- Share income upper rate
- 42%
- Share-savings account
- 17%
- Pension returns
- 15.3%
- Exit-tax trigger
- DKK 100,000
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsCrypto holdersTradersHigh earnersFamily offices
Watch out for
- The 79,400 band is yearly use-it-or-lose-it. Realising 160,000 of gains in one year wastes the lower band that spreading sales across two years would preserve.
- Crypto has no share-savings shelter and no stock-like bands. Coins are taxed under separate financial-contract or capital rules that can be harsher than shares.
- Leaving Denmark with shares worth over DKK 100,000 triggers exit tax on unrealised gains. EEA movers get automatic deferral with yearly reporting, others may need security.
- Losses on listed shares offset listed gains, but unlisted and property losses follow their own baskets. Check loss use before harvesting.
Frequently asked questions
Does Denmark tax capital gains?
Yes. Share gains pay 27% up to DKK 79,400 a year and 42% above, while property follows separate home and holiday-home reliefs.
Are crypto gains taxed in Denmark?
Yes, under financial-contract and capital rules rather than the friendlier share bands. The tax authority treats most coin trading as speculative and fully taxable.
Is my home sale taxed in Denmark?
Usually not. Main homes on plots under 1,400 square metres are generally exempt, with separate rules for flats, row houses and holiday homes.