§ 19
How much tax does the customer pay on their stock dividend and capital gain?
Answer: Yields and gains on shares in free funds are share income. This is taxed at 27% up to the progression threshold and 42% of the remainder. The threshold is 79,400 kr per person in 2026 (67,500 kr in 2025), and spouses can utilise each other's threshold, so they have 158,800 kr at 27% together. The calculator shows the tax, the distribution across the two rates and the effective tax percentage.
Grænse = progressionsgrænsen × 1 (enlig) eller × 2 (gift)
Skat = 27 % × den del, der er under grænsen + 42 % × den del, der er over
Effektiv skatteprocent = skat ÷ aktieindkomst × 100
The progressive limit: 79,400 pounds in 2026 (Personal Tax Act § 8 a, Tax Ministry rate summary)
| Symbol | Meaning | Unit |
|---|---|---|
| aktieindkomst | Equity income in the year (dividends + realised gains − losses) | kr |
| personer | Marital status | — |
| graense | Progressive limit per person (79,400 pounds in 2026) | kr |
| = | Tax on the share income | kr |
| = | Of which 27 % | kr |
| = | Of which 42 % | kr |
| = | Effective tax rate | % |
| = | Left after tax | kr |
Does not apply when
The calculator's own default values inserted. The figures are calculated with exactly the formula the tool uses.
Substituted
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Når kunden får udbytte eller sælger aktier med gevinst i frie midler, skal der betales skat af aktieindkomsten. Beregneren viser, hvor meget der beskattes med 27 % og 42 %, og den effektive skat. Den bruges, når kunden overvejer at sælge, og når I planlægger salg over flere år.
En enlig kunde har 120.000 kr i aktieindkomst i 2026 fra et salg af aktier.
It means: Skatten bliver 38,490 kr, heraf 17,052 kr med 42 %. Den effektive skat er 32.1 %. Kunne salget deles over to år, ville mere blive beskattet med 27 %.
Samme kunde er gift, og ægtefællen har ingen aktieindkomst.
It means: Nu er hele beløbet under den fælles grænse, så skatten er 32,400 kr, og der er 87,600 kr tilbage.
Op til grænsen er skatten 27 øre pr. krone, over den 42 øre.
Heraf 27 % + heraf 42 % skal give den samlede skat, og effektiv skat ligger mellem 27 og 42 %.