Denmark Capital Income Tax - Dividends, Shares, Crypto – Denmark
Denmark share income (dividends, capital gains) taxed separately at 27%/42% progressive rates. 2026 thresholds raised to DKK 79,400 (DKK 158,800 married). Crypto gains taxed as capital income at 42%. Net capital income maximum 42%. Denmark capital taxation integrated into income tax system - not separate schedule.
Denmark Capital Income Tax - Dividends, Shares, Crypto
Denmark share income (dividends, capital gains) taxed separately at 27%/42% progressive rates. 2026 thresholds raised to DKK 79,400 (DKK 158,800 married). Crypto gains taxed as capital income at 42%. Net capital income maximum 42%. Denmark capital taxation integrated into income tax system - not separate schedule.
Share Income Taxation 2026
Denmark share income first DKK 79,400 taxed at 27% (DKK 158,800 for married couples 2026). Includes dividends and capital gains on shares. Threshold raised from DKK 67,500 in 2025. Progressive relief for small investors.
Denmark share income exceeding DKK 79,400 taxed at 42%. Higher rate applies to additional dividends and capital gains. Significant for high-income investors. 42% also maximum rate net capital income.
Denmark crypto gains classified as capital income. Taxed at 42% rate (if exceed DKK 79,400 threshold). Bitcoin, Ethereum, all cryptocurrencies same treatment. Mining taxed as business income potentially higher rates. Denmark crypto taxation clear but relatively high.
Other Capital Income
Interest from savings accounts, bonds included in net capital income. Positive capital income taxed up to 42%. Interest expenses (mortgages) deductible but limited effect.
Denmark rental income from property taxed as personal income at progressive rates (up to 60.5%) not capital income. Expenses deductible. Property income potentially taxed higher than share income.
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