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Dividend tax in Denmark 2026
Dividends and share gains form one 'share income' pot: 27% on the first DKK 79,400 a year (double for couples — unused halves transfer between spouses) and 42% above.
The 27% withheld at source is final when your share income stays under the threshold — no filing needed.
At a glance
- top rate
- 42% above DKK 79,400 of share income
- entry band
- 27% up to DKK 79,400 (DKK 158,800 for couples)
- tax year basis
- Calendar year
- filing deadline
- Via the annual return; 27% withheld at source
- residency basis
- Residents: worldwide dividends
- regime flag
- Stock savings account taxes growth at just 17%
Rates
How share income is taxed (2026)
| Share income (DKK) | Rate | Note |
|---|---|---|
| 0 – 79,400 | 27% | Withholding is final at this level; threshold doubles for married couples |
| Over 79,400 | 42% | Settled through the return |
| Stock savings account | 17% annually | On the account's yearly value increase; deposits capped at DKK 174,200 |
Marginal rates apply within each band.
Thresholds & allowances
- Interest treatmentCapital income (~37% typical; ~42% ceiling)
Interest is not share income — it joins capital income with a DKK 2,000 de-minimis on claim gains
Residency
Residency trigger
Residents pool Danish and foreign dividends in the same 27/42% pot; foreign withholding credits against the Danish tax.
Non-resident treatment
Non-residents face 27% withholding on Danish dividends — reduced to 15% for portfolio holders (under 10%) whose home country exchanges information with Denmark.
Notes
- Liquidation proceeds and share buy-backs are taxed as dividends (no cost deduction) unless cleared for capital gains treatment.
- Denmark levies no withholding on interest paid to residents or non-residents.
- The 17% stock-savings-account rate uses mark-to-market — you pay annually on paper gains, but at less than half the top share rate.
FAQ
How are dividends taxed in Denmark?
As share income: 27% up to DKK 79,400 a year (doubled for couples) and 42% above — with the 27% withholding final for smaller investors.
What is the Danish stock savings account?
A wrapper for listed shares (deposits up to DKK 174,200) where annual growth is taxed at a flat 17% instead of 27%/42% — losses carry forward inside the account.
Figures: tax year 2026, compiled from public sources. Not tax advice.