DenmarkSkat.dk
Share-income tax ceiling rises to 89,600 kr. for 2027
Singles pay 27% on the first 89,600 kr. of aktieindkomst in 2027 (79,400 kr. in 2026); married couples living together get double ceilings.
By Taxxa AI OyPublished 5 November 2026
Individuals with Danish share income face higher 27% brackets for income year 2027Skat. Single taxpayers pay 27% in tax on the first 89.600 kr. of aktieindkomst and 42% on aktieindkomst above 89.600 kr.
Skat, against 79.400 kr. for 2026. Aktieindkomst covers both dividends and gains on disposal, so the higher ceiling leaves a larger slice of 2027 returns in the lower bracket.
Married couples are assessed on their joint aktieindkomst at double ceilingsSkat, provided they are married and live together with their spouse at the end of the income year
Skat. For 2027 they pay 27% on the first 179.200 kr. of their combined aktieindkomst
Skat, against 158.800 kr. for 2026
Skat, and 42% on joint aktieindkomst above 179.200 kr.
Skat The year-end cohabitation condition decides whether the double ceiling applies; couples who do not meet it at the close of the income year are assessed at the single-person ceilings.
The 27%/42% scale applies marginally: the first 89.600 kr. of 2027 aktieindkomst is taxed at 27% and only the excess at 42%, and correspondingly the first 179.200 kr. at 27% for qualifying couples. The 2026 ceilings of 79.400 kr. and 158.800 kr. now serve as the comparison figures for the 2027 scale, replacing the 2025 figures. No other element of the rate description changed.
For planning, the new ceilings belong in 2027 calculations: expected dividends and disposals for the year should be measured against 89.600 kr. per person or 179.200 kr. jointly for qualifying couplesSkat. Gains and losses are computed as the difference between the afståelsessum and the anskaffelsessum. Holdings in a Danish depot can be checked in TastSelv and in Værdipapirsystemet, where a red marking flags information the taxpayer must register themselves; sales from holdings in a foreign depot or on a foreign trading platform are as a starting point not reported to the authorities and must be handled by the taxpayer. Gains on dissolution of an unlisted company are reported in rubrik 67 of the årsopgørelse and felt 312 of the forskudsopgørelse.
Legal basis: the aktieindkomst rate scale of 27% up to the ceiling and 42% above, with double ceilings for spouses living together at the end of the income yearSkat, as stated for income year 2027 with 2026 comparison figures.
Measure expected 2027 dividends and gains against the new 89,600 kr. ceiling per person (179,200 kr. jointly for couples living together at year end) when planning 2027 tax.