DenmarkSkat.dk
Aktiesparekonto ceiling rises to 179,300 kr. for 2027
The aktiesparekonto deposit ceiling rises to 179,300 kr. for 2027: 31 December 2026 value decides room, net deposits govern, and growth above the ceiling forces no sale.
By Taxxa AI OyPublished 12 November 2026
The deposit ceiling (indskudsloft) for an aktiesparekonto rises to 179.300 kr. for calendar year 2027Skat, up from 174.200 kr. for 2026
Skat. Whether a holder can add money in 2027 depends on the account's value on 31 December 2026
Skat: if the total value of the assets, securities and cash combined, is below 179.300 kr. on that date, the holder may deposit the difference during 2027
Skat.
The ceiling limits net deposits for the year, not movements in and out.Skat A withdrawal can be paid back in within the same year without consuming extra room. SKAT's first example shows the arithmetic: with assets worth 150.000 kr. on 31 December 2026, the holder can deposit up to 29.300 kr. in 2027 (179.300 less 150.000). Depositing that 29.300 kr. in January, withdrawing 70.000 kr. in March and paying the 70.000 kr. back before year end leaves the year's net deposits at 29.300 kr., inside the ceiling.
Where the 31 December value already exceeds the ceiling, no deposits are possible.Skat In the second example the assets are worth 185.000 kr. on 31 December 2026, above the 179.300 kr. limit, so nothing can be added. Withdrawing 4.000 kr. brings the computed value to 181.000 kr., still above the ceiling, so the 4.000 kr. cannot be paid back in. Withdrawing 10.000 kr. instead brings the value to 175.000 kr., which reopens room of 4.300 kr. (179.300 less 175.000).
Growth alone never forces a sale.Skat If the securities rise to a value above the ceiling, the holder does nothing but cannot make further deposits: shares bought for 100.000 kr. in 2025 and worth 200.000 kr. on 31 December 2026 block any 2027 deposits, yet there is no need to sell to avoid the 3% afgift on the excess. The page's historical ceiling table gains a matching row of 179.300 kr. for 1 January to 31 December 2027.
Skat
Legal basis is aktiesparekontoloven § 9, under which the ceiling is a regulated grundbeløb set by personskattelovens § 20, with the 31 December value fixing the following year's net-deposit roomSkat.
Check each clients 31 December 2026 aktiesparekonto value against the 179,300 kr. ceiling before advising 2027 deposits, and time withdrawals and re-deposits within the same calendar year.
Sources
- Aktiesparekonto
- Forslag til Lov om ændring af aktiesparekontoloven, aktieavancebeskatningsloven, ligningsloven og forskellige andre love (Forhøjelse af loftet for indskud på aktiesparekontoen, ændret status for aktier optaget til handel på en multilateral handelsfacilitet, diverse justeringer af reglerne vedrørende investeringsinstitutter, justering af visse indberetningsregler m.v.)