Capital income

Learn how capital income gives way and what are the rules within the law

Overview

What is capital income?

Capital income constitutes, pursuant to Section 4 of the Personal Tax Act, the total net amount of:

- Interest income and interest expense

- Gains and losses on shares

- Calculated return on capital in self-employment

- Taxable stock dividends that are not stock income

- Surplus or deficit of one- or two-family houses, etc., second homes, condominiums and the like

- Commissions

- Deduction of interest correction

- Profit on real estate

Should we talk in more detail about capital income?

Tax advice at Skatteinform is characterised by a thorough review of your options to be able to optimise your tax situation both fiscally, legally and financially. With us, you are assured of a clear overview of your financial circumstances and tax situation, with which you can lay a clear and clear tax strategy that creates value for you as an individual or business owner. Contact us today and find out how we can help.

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

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