What is udbytteskat (dividend tax)?

In short

Udbytteskat is the tax on dividends from companies. Dividends are taxed as share income: 27% up to the progression threshold (DKK 79,400 in 2026) and 42% above.

In practice

The company withholds 27% at distribution and reports it to the Tax Agency; any remaining tax is collected via the annual assessment. Spouses can share thresholds, doubling the 27% band. Remember: the company already paid 22% corporate tax on the profit.

Go deeper: Salary or dividends: how should you pay yourself from your ApS?

Related terms

• Udbytte (dividends)
• Aktieindkomst (share income)
• Selskabsskat (corporate tax)
• See every term in the dictionary

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