Share income in Denmark is taxed at two rates: a low rate up to a certain threshold, and a high rate on everything above it. In 2026, the following applies:
- 27% tax on share income up to DKK 79,400.
- 42% tax on share income above DKK 79,400.
If you're married, each of you gets your own threshold, and any unused allowance from one spouse can be transferred to the other — in practice meaning a married couple can have up to DKK 158,800 in combined share income before the high rate kicks in.
What counts as share income?
Share income covers, among other things, dividends from shares as well as gains from selling shares — including any gain if you, as a private individual, sell shares in your own ApS. The threshold applies to your total share income over the year, not per transaction.
Why does selling a business often hit the high rate?
If you sell your business directly as a private individual — without a holding structure in between — the entire gain will typically fall in the same calendar year. Even a fairly modest business can therefore easily generate share income that far exceeds the progression threshold, so a large share of the gain is taxed at 42%.
Can the progression be deferred or reduced?
- Holding structure: If the business is sold through a holding company, the gain can often be brought home tax-free in the company, and you're only taxed as share income once the money is actually paid out to you personally — allowing the payouts to be spread over several years.
- Earn-out or installment payments: If part of the purchase price is conditional on future earnings and paid out over several years, some structures allow the taxation to be spread across more than one tax year.
- Spouse's allowance: If you're married and one of you has an unused allowance, it's automatically used before the high rate kicks in.
Planning a sale where the tax on the proceeds is a key part of the calculation? Read on in our guide on tax when selling a business, or book a call under Advisory & Mediation.
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