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Capital gains tax in Denmark 2026
Denmark folds gains into its income categories rather than a separate tax: share gains pay 27%/42% as share income, property gains land in capital income at roughly 37%–42% — and gains on the home you live in are simply exempt.
Bonds and other claims are taxable as capital income only once net yearly gains pass DKK 2,000.
At a glance
- top rate
- 42% (shares above DKK 79,400; capital income at the ceiling)
- entry band
- 0% — owner-occupied homes
- tax year basis
- Calendar year; realisation basis (investment funds: mark-to-market)
- filing deadline
- Via the annual return
- residency basis
- Residents: worldwide gains
- regime flag
- Exit tax on unrealised gains after 7+ years' residence
Rates
Capital gains by asset type (2026)
| Rate | Base | Applies to |
|---|---|---|
| 27% / 42% | Net gain (share-income pot) | Quoted and unquoted shares |
| 0% | — | Owner-occupied houses, flats and summer homes (parcel rules apply) |
| Capital income (~37%–42%) | Net gain | Investment property and land; recaptured depreciation is 90%-taxed as personal income |
| Capital income | Net gains over DKK 2,000/year | Bonds, debt claims and financial contracts |
| 17% | Annual value growth | Assets inside the stock savings account (mark-to-market) |
Thresholds & allowances
- Loss rulesQuoted-share losses offset quoted-share income only; property losses offset similar assets
Carried forward indefinitely and transferable to a spouse; broker-reported purchases are a condition for share-loss relief
Residency
Residency trigger
Residents are taxed on worldwide gains. Leaving Denmark after 7 of the last 10 years triggers exit taxation of unrealised share gains (portfolios above DKK 100,000) and bond gains at market value.
Non-resident treatment
Non-residents pay Danish tax only on gains connected to a Danish permanent establishment and on Danish real estate.
Notes
- The home exemption has no minimum ownership or occupation period — living there genuinely is the test.
- Fund holdings in 'investment companies' are taxed mark-to-market annually as capital income even outside the savings account.
- Trading assets at business scale converts gains to personal income at up to ~52%.
- Deferral of exit tax is available with annual reporting, repaid as assets are sold.
FAQ
Is selling my home taxed in Denmark?
No — gains on your owner-occupied home or summer house are exempt (0%), provided the plot is under 1,400 m² or cannot be subdivided.
How are share gains taxed in Denmark?
As share income: 27% up to DKK 79,400 a year including dividends, 42% above. Losses on quoted shares offset only quoted-share income, carried forward indefinitely.
Figures: tax year 2026, compiled from public sources. Not tax advice.