If you run a private or public limited company, you have the option to pay dividends. Dividends are the part of the company’s profit that is paid out to the owners after tax.
When can dividends be paid out?
Dividends are decided at the annual general meeting in connection with the annual report – or at an extraordinary general meeting if extraordinary dividends are desired.
The payment is taxed on the date of the general meeting, regardless of whether the money has actually been paid out yet.
Tax rates for dividends in 2026
In 2026, dividends are taxed like this:
- The first DKK 79,400 is taxed at 27%.
- Amounts above this are taxed at 42%.
If you’re married, the limit can be doubled, so you can receive a total of DKK 158,800 at 27% tax. The spouse does not need to be a co-owner of the business.
Example of dividends and tax in 2026
You run a private limited company and choose to pay out DKK 79,400 in dividends in 2026. Of this, you pay 27% in dividend tax, corresponding to DKK 21,438. After tax, you will therefore receive DKK 57,962 in your account.
If you choose to pay out a higher amount instead, all dividends over DKK 79,400 are taxed at 42%. If you are married, the 27% tax limit can be increased to DKK 158,800 as the spouse can transfer their dividend limit.
Who can receive dividends?
Dividends can only be paid to owners of the company and are distributed according to ownership share.
