Capital income

Lær hvordan kapitalindkomst viker og hvilke regler der inden for lovgivningen

Oversigt

Capital Income202320242025
The Property Gains Taxation Act
Basic deduction for mixed-use properties with owner-occupied housing327.200338.800351.900
Capital Gains Taxation Act
Trivial limit for individuals' capital gains/losses2.0002.0002.000
Tax cap
Tax cap positive net capital income42 %42 %42 %
Basic deduction for positive net capital income in the top tax base48.80049.70051.600
Rental of holiday home or room rental
Basic deduction for holiday homes when self-declaring rental income (own rental)12.20012.70013.100
Basic deduction for holiday homes when reporting rental income through an agency44.50046.10047.900
Rental of rooms in owner-occupied homes
1 1/3% of the property's public value, however minimum basic deduction for room rental.

Applies to both letting of rental properties and owner-occupied properties

24.00024.00024.000
Renting out rooms or renting out a year-round residence for part of the year
Base deduction (self-rental)12.20012.70013.100
Basic deduction (agency) 31.20032.30033.500

skatteinform kontor bygning set udefra

Signup for our newsletter to be the first to know about all things tax related

By clicking subscribe you are accepting our Terms and Conditions.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.