Salary or dividends: how should you pay yourself from your ApS?
Written by Mads Antonsen · bookkeeper at Numina
Updated July 16, 2026
As the owner of an ApS you decide whether to take money out as salary or dividends — and the mix determines how much actually lands in your account. Here's the mechanics and the rules of thumb.
How salary is taxed
Salary is an operating cost for the company and reduces its taxable profit. You personally pay 8% labour-market contribution (AM-bidrag) plus ordinary income tax. Salary also opens pension options and counts toward unemployment and parental-leave rights — dividends don't.
How dividends are taxed
Dividends are paid from profits after 22% corporate tax. You then pay dividend tax: 27% up to the year's share-income threshold and 42% above it. The threshold is adjusted every year — check the current figure with the Tax Agency before deciding the year's dividend.
The rule of thumb
For most owner-managers the sweet spot is salary up to around the top-tax threshold, then dividends up to the 27% threshold. Salary below top tax carries roughly the same combined tax burden as dividends — but comes with rights and pension on top.
The exact balance depends on your municipal tax, pension and family situation — have it calculated properly before you commit.
The practical side
Salary requires the company to be registered as an employer and to report to eIndkomst every month — a payroll system like Danløn or Salary handles that, and at Numina every payroll run is booked automatically. Dividends are decided at the general meeting (ordinary or extraordinary) and must be reported and withheld correctly. Your bookkeeper makes sure both land properly in the accounts.
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How much dividend can I take at 27%?
Up to the year's share-income threshold — the amount is adjusted annually, and spouses can use each other's threshold. Check the current figure at skat.dk before deciding.
Can I take dividends at any time?
Dividends are decided at the ordinary general meeting based on the annual report — or as extraordinary dividends during the year if there are free reserves. The decision and reporting must be formally correct.