Denmark capital gains tax calculator

It depends on the asset. Share income (dividends plus gains on shares and equity funds) pays 27% up to 79,400 kr in 2026 and 42% above, the limit doubled for spouses. Listed shares in an aktiesparekonto pay a flat 17%. Crypto gains are personal income taxed at your progressive rate, like wages but without the 8% labour-market contribution, up to about 53% including municipal tax. Property outside your own home and other capital income run through the same brackets with municipal tax on top, capped at 42%.

Sale proceeds minus selling costs, against what the asset cost you plus acquisition costs and, for property, improvements. For shares the gain or loss lands in share income and nets with your dividends and other share results of the year before the 27%/42% scale applies; for crypto every trade is a gain or a loss of its own, matched first in first out.

Within their own base. Listed-share losses net your share income and carry forward against future dividends and share gains; unlisted-share losses that make share income negative credit your other taxes at the 27%/42% rates. Crypto losses deduct at 26% of the loss and never reduce crypto gains. A loss on your own home is deductible only against gains on other properties.

Share income (aktieindkomst: dividends plus gains on shares and equity funds, listed or unlisted) has its own two-bracket scale: 27% of positive net share income up to the progression limit (79,400 kr in 2026) and 42% above it; the limit is doubled for spouses living together at the end of the income year (158,800 kr in 2026). Source: https://skat.dk/borger/aktier-og-andre-vaerdipapirer/skat-af-aktier

Losses on listed shares (optaget til handel) net against the year's dividends and gains on other listed shares only; the excess carries forward to following years against future share income (aktieavancebeskatningsloven section 13 A). Source: https://skat.dk/borger/aktier-og-andre-vaerdipapirer/skat-af-aktier

Losses on unlisted shares (never admitted to a regulated market or an MTF such as Nasdaq First North during your ownership) net against other share income; if share income is then negative, Skat computes a tax value of the negative share income at the 27%/42% share income rates and credits it against your other taxes, any excess carrying to later years (aktieavancebeskatningsloven section 13). Since 1 January 2024, MTF-traded shares follow the listed loss rules, so the credit is not available for First North losses on sales from that date. Source: https://skat.dk/borger/aktier-og-andre-vaerdipapirer/skat-af-aktier

The aktiesparekonto taxes yearly gains (and losses) of listed shares and equity funds held in the account at a flat 17%, computed on mark-to-market by the bank; the deposit ceiling is 174,200 kr for 2026 and respecting it is the account holder's own responsibility. Source: https://skat.dk/borger/aktier-og-andre-vaerdipapirer/aktiesparekonto

Crypto gains are personal income (felt 20), taxed progressively like wages but without the 8% arbejdsmarkedsbidrag (skat.dk quotes a top rate of up to about 53% including municipal tax); crypto losses are not netted against the gains and give a deduction worth 26% of the loss (felt 58). Source: https://skat.dk/borger/aktier-og-andre-vaerdipapirer/skat-paa-krypto-kend-reglerne-saa-du-undgaar-et-skattesmaek/beregn-og-oplys-gevinst-og-tab-paa-krypto

A gain on your own home is tax-free under parcelhusreglen when the property is a one- or two-family house or owner apartment you lived in during your ownership and the total plot is under 1,400 m2; a loss on a home is deductible only against gains on other properties. A gain on a property you never lived in (rental property) or a summer house outside the leisure-use rule is capital income. Sources: https://skat.dk/borger/bolig-og-ejendomme/salg-af-bolig/salg-af-ejerbolig and https://skat.dk/borger/bolig-og-ejendomme/salg-af-bolig/salg-af-sommerhus

The 2026 income-tax reform split the old topskat: mellemskat 7.5% above 641,200 kr, topskat 7.5% above 777,900 kr and toptopskat 5% above 2,592,700 kr (all after arbejdsmarkedsbidrag); positive net capital income above a grundbeloeb of 55,000 kr counts toward the mellemskat base. This calculator models those national rates plus bundskat 12.01%; municipal tax, church tax, arbejdsmarkedsbidrag and the marginal-rate ceilings (on personal income from 2026 tiered: 44.57% up to the mellemskat level, 52.07% for topskat payers, 57.07% for toptopskat payers; 42% positive net capital income) are outside the calculation. Source: https://skat.dk/hjaelp/bundskat-mellemskat-topskat-og-toptopskat

Bundskat is 12.01% in 2026. Sources: https://skat.dk/hjaelp/bundskat-mellemskat-topskat-og-toptopskat and https://svmn.dk/tal-og-metode/satser/tidsserier/centrale-skattesatser-i-skattelovgivningen-2025