Dividend calculator
Calculation
Dividend tax
The company withholds 27% dividend tax at payout. The part of the year's total share income above the threshold is taxed at 42%, and the difference is collected as residual tax. Other share income in the same year (e.g. share gains) shares the same threshold.
Dividend tax in Denmark 2026
- Corporate tax
- 22%paid on company profit before dividends can be distributed
- Dividend tax up to the threshold
- 27%of share income up to 79.400 kr. a year
- Dividend tax above the threshold
- 42%of share income above the threshold
- Threshold for spouses
- 158.800 kr.shared threshold; unused threshold transfers automatically
- Withholding
- 27%withheld by the company at payout
How dividends from a Danish company are taxed
A company first pays 22% corporate tax on its profit. Dividends are paid from the after-tax profit and taxed for the recipient as share income: 27% up to the threshold and 42% above it. Dividends and share gains in the same year are added together.
Example: a profit of 100.000 kr. gives 22.000 kr. in corporate tax and 78.000 kr. in dividends. After dividend tax of 21.060 kr., the owner is left with 56.940 kr. — a total tax of 43,1%.
With a profit of 500.000 kr., a large part of the dividend hits the 42% rate and total tax rises to 52,4%. Many owners therefore spread dividends over several years to use the 27% threshold each year.
What the calculator does not include
The calculator applies to people fully tax-liable in Denmark receiving dividends from Danish companies. It does not cover dividends in a share savings account or pension, foreign dividends and withholding tax, holding companies (tax-free subsidiary dividends) or distribution limits under the Companies Act (free reserves). Rates are for 2026, checked in October 2026. This is not tax advice.