How is capital gains tax on shares calculated in Denmark?

Share gains are taxed as share income (aktieindkomst) at 27% up to a threshold of DKK 61,000 for a single person (DKK 122,000 for a married couple, 2024), and 42% on the part above it. The gain is the proceeds minus your cost basis and selling costs.

Do I pay tax when I sell my home in Denmark?

Usually not. Gains on an owner-occupied home are tax-free under the parcelhusreglen if the home genuinely served as your residence and meets the size conditions. The calculator returns zero tax for that case.

Are dividends and share gains taxed together?

Yes. Dividends and realised share gains both count as share income and are added together against the same 27% threshold, so a year with both can push more of your income into the 42% band.

What about losses on shares?

Losses on listed shares can generally be carried forward to offset future share income from listed shares. The calculator shows zero tax when the disposal is at a loss and notes the carry-forward.

Is my data sent anywhere?

No. The calculation runs entirely in your browser. Nothing you enter is stored or uploaded.

Denmark Capital Gains Tax Calculator

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This Denmark capital gains tax calculator works out the tax on a share disposal under the Danish share-income (aktieindkomst) rules, and confirms the parcelhusreglen exemption for an owner-occupied home. Enter the proceeds, your cost basis and selling costs to see the gain, the band split and your net proceeds.

How it works

For listed shares and equity funds, the gain is taxed as share income:

27% on the part up to the threshold — DKK 61,000 for a single person, DKK 122,000 for a married couple (2024).
42% on the part above the threshold.

The gain itself is proceeds - cost basis - selling costs. For an owner-occupied home, the gain is normally tax-free under the parcelhusreglen, so the tool returns zero.

Example

A single investor sells shares for DKK 400,000 that cost DKK 250,000, with DKK 5,000 of fees — a gain of DKK 145,000. The first DKK 61,000 is taxed at 27% (DKK 16,470) and the remaining DKK 84,000 at 42% (DKK 35,280), for total tax of about DKK 51,750.

Notes

Dividends share the same bands, so they and realised gains are pooled against the threshold. Pension-account and aktiesparekonto (ASK) holdings follow separate regimes. Thresholds are the 2024 figures and are indexed annually — this is an estimate, not tax advice.