Dividends in companies: Tax and rules 2025
Last updated 26/08/2025 – Reading time: 2 min
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 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.
Dividend tax rates in 2025
In 2025, dividends are taxed like this:
- The first DKK 63,300 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 126,600 at 27% tax. The spouse does not need to be a co-owner of the company.
Example of dividends and tax in 2025
You run a private limited company and choose to pay out DKK 63,300 in dividends in 2025. Of this, you pay 27% in dividend tax, corresponding to DKK 17,091. After tax, you will therefore receive DKK 46,209 in your account.
If you choose to pay out a higher amount instead, all dividends over DKK 63,300 are taxed at 42%. If you’re married, the 27% tax limit can be increased to DKK 126,600 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.
Prepayment of tax on dividends
If you expect to receive dividends over 61,000 DKK, you may want to pay tax in advance to avoid residual tax.
Here’s how you do it:
- Log on to skat.dk as a citizen
- Select "Pay tax"
- Select "Pay in advance for 2025"
This ensures that you avoid tax surcharges. You can also change your withholding statement, but this often affects your monthly payments.
At Accountview, we recommend paying taxes in advance to avoid unforeseen back taxes and ensure correct reporting.