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Capital Gains - Property Gains Tax Act - Tax Ceiling for Capital Gains
Read more about Danish Tax Act
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2022 |
2023 |
2024 |
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Ejendomsavancebeskatningsloven/Property Gains Tax Act |
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| bottum deduction for mixed used properties with ownership property |
317.800 |
327.200 |
338.800 |
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Kursgevinstbeskatningsloven/Security price gains tax act |
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| Trivial limit for personal security price gains or losses |
2.000 |
2.000 | 2.000 | |
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Skatteloft/Tax ceiling |
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| Tax ceiling for positive net capital income |
42% |
42% | 42% | |
| Bottum deduction for positive net capital income in the basis of top taxation |
47.400 |
48.800 | 49.700 | |
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Udlejning af fritidsbolig eller værelsesudlejning/Rental of vacation property or rental of room |
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| Bottum deduction of vacation property for own tax declaration of rental income (Own rental) |
11.900 |
12.200 | 12.700 | |
| Bottum deduction of rental of room for declaration of rental income through agency |
43.200 |
44.500 | 46.100 | |
| Udlejning af værelser i ejerboliger/Rental of ownership properties | ||||
| 1 1/3 % of the property's public valuation, with af minimum bottum deduction for room rental Eligible for both rental of rental properties and ownership properties |
24.000 |
24.000 | 24.000 | |
| Udlejning af værelser eller udlejning af helårsbolig en del af året/ Rental of rooms or rental of whole year property | ||||
| Bottum deduction (own rental) | 11.900 | 12.200 | 12.700 | |
| Bottum deduction (agency) | 30.300 | 31.200 | 32.300 |