What is aktieindkomst (share income)?

In short

Aktieindkomst is income from shares — dividends and gains on sale. It is taxed at 27% up to the progression threshold (DKK 79,400 in 2026) and 42% above.

In practice

Share income is assessed separately from salary and other personal income, and neither labour-market contribution nor top tax applies. For ApS owners it is central: dividends from your own company are taxed exactly as share income.

Go deeper: Salary or dividends: how should you pay yourself from your ApS?

Related terms

• Udbytteskat (dividend tax)
• Udbytte (dividends)
• Topskat (top-bracket tax)
• See every term in the dictionary

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