Denmark Capital Gains Tax
Denmark capital gains tax: 27%/42% on share gains, progression threshold, inventory taxation for certain shares, real property gains. Trigger on: "Denmark CGT", "capital gains Denmark", "Denmark aktieindkomst", "sell shares Denmark", "Denmark 27% 42% capital gains", "Denmark aktieavance", "Danish…
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Key facts — Denmark, 2025
| Item | Value |
|---|---|
| Share gains rate — lower band | 27% (aktieindkomst up to DKK 61,000 single / DKK 122,000 couple) |
| Share gains rate — upper band | 42% (aktieindkomst above the threshold) |
| Real property gains | Progressive ordinary income rates (~25%–52%) |
| Legislation | Aktieavancebeskatningsloven (ABL); Ejendomsavancebeskatningsloven (EBL) |
| Tax authority | Skat (skat.dk) |
The full rule
Quick reference
| Item | Value |
|---|---|
| Share gains rate — lower band | 27% (aktieindkomst up to DKK 61,000 single / DKK 122,000 couple) |
| Share gains rate — upper band | 42% (aktieindkomst above the threshold) |
| Real property gains | Progressive ordinary income rates (~25%–52%) |
| Legislation | Aktieavancebeskatningsloven (ABL); Ejendomsavancebeskatningsloven (EBL) |
| Tax authority | Skat (skat.dk) |
|---| | Up to DKK 61,000 (single) / DKK 122,000 (couple) | 27% | | Above threshold | 42% |
Aktieindkomst = dividends + capital gains from shares. Both types of return count toward the threshold.
Realization vs inventory method: Most individual share investors use the realization principle (tax on sale). Shares in investment funds (investeringsforeninger) with accumulating distributions may be subject to the inventory principle (annual mark-to-market taxation).
Capital losses on shares: Can only offset gains from shares (same category). Losses carry forward indefinitely.
Real property gains (ejendomsavance)
Gains from sale of real property are generally taxed as ordinary income at progressive rates (up to ~52% combined).
Primary residence exemption: Gain from sale of the taxpayer's owner-occupied home is fully exempt if the property and surrounding land meet the conditions (property must have been used as primary residence).
Sources
- Aktieavancebeskatningsloven (ABL)
- Skat: skat.dk/borger/aktier-og-andre-vaerdipapirer
Working paper only. The inventory principle for certain investment funds is a common pitfall for investors switching from realization to mark-to-market taxation. Have a qualified Danish tax adviser (skatterådgiver) review.
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More Denmark tax skills
Other Denmark computations in the OpenAccountants library.