Denmark tax calendar 2026: return and payment dates
In Denmark the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026; the next tax return is due by 1 May 2027 (tax year 2026; a Saturday, and the working-day rule depends on the country: check the authority), and the next tax payment is due by 1 July 2027 (tax year 2026).
For a private investor who is tax resident in Denmark and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 1 May 2027Tax return due — for tax year 2026 (in 187 days). This date falls on a weekend; the working-day rule depends on the country: check the authority.
- 1 July 2027Tax payment due — for tax year 2026 (in 248 days).
Return deadline, in full
Corrections to the pre-generated tax assessment notice (årsopgørelse) normally by 1 May (for income year 2025 extended to 20 May 2026). If you must complete a tax return before an årsopgørelse is generated (e.g. some non-Danish income, sole proprietors) the deadline is 1 July. Separately: purchase details of shares bought in year N via a foreign depot must reach Skattestyrelsen by 1 July of N+1 or later losses are not deductible.Payment deadline, in full
Residual tax (restskat) can be paid voluntarily by 1 July of the following year with only day-to-day interest; otherwise amounts up to the limit (DKK 25,368 for income year 2025) are added with a surcharge to the preliminary tax two years later, and any excess is collected in 3 instalments in August, September and October of the following year.
Where to file and pay
Returns and payments go through the tax authority. Its own website: Danish Tax Agency (Skat) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Denmark runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Denmark is 1 May 2027 (tax year 2026). This date falls on a weekend; the working-day rule depends on the country: check the authority.
The next tax payment deadline on record for Denmark is 1 July 2027 (tax year 2026). Returns and payments go through the tax authority: Danish Tax Agency (Skat), skat.dk. Allocaria files and pays nothing for you.
Who must file
Skattestyrelsen receives no data from foreign depots: the investor must compute and enter all realised gains/losses, dividends, mark-to-market fund results (every year, even without a sale) and the 31 December depot value, and report each purchase by 1 July of the following year to keep loss deductibility.
Forms the tax authority names
- Årsopgørelse / oplysningsskema in TastSelv
- Rubrik 454 (gain/loss on foreign shares and foreign share-based minimum-taxation fund certificates)
- Rubrik 452 / 63 (foreign dividends)
- Rubrik 375 (foreign share-based investment companies, mark-to-market)
- Rubrik 422 (foreign bond-based investment companies, mark-to-market, capital income)
- Rubrik 490 (market value of foreign depot at 31 December)
- Purchase notification for loss deductibility (TastSelv > Kontakt > Skriv til os > Aktier og værdipapirer)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Skattestyrelsen — Satser (2026: aktieindkomst progression limit 79.400 kr., 27/42 %, skatteloft 42 % on net capital income)
Official source · read 14 October 2026
- Skattestyrelsen — Skat af aktier (losses, 1 July purchase reporting, foreign depot rubrikker)
Official source · read 14 October 2026
- Skattestyrelsen — Gevinst og tab opgøres efter gennemsnitsmetoden
Official source · read 14 October 2026
- Skattestyrelsen — Betingelser for fradrag for tab på aktier og investeringsbeviser
Official source · read 14 October 2026
- Skattestyrelsen — Skat af investeringsbeviser udstedt af investeringsforeninger og investeringsselskaber (lagerprincip, rubrikker)
Official source · read 14 October 2026
- Den juridiske vejledning 2026-2, C.B.4.3.2 Personers gevinst og tab på aktier og investeringsbeviser i aktiebaserede investeringsselskaber
Official source · read 14 October 2026
- Skattestyrelsen — Aktiesparekonto (17%, cap 174.200 kr. 2026)
Official source · read 14 October 2026
- Skattestyrelsen — Tax assessment notice (årsopgørelse) 2025: deadline extended to 20 May 2026; tax return by 1 July
Official source · read 14 October 2026
- Skattestyrelsen — Pay outstanding tax (restskat, 1 July, instalments Aug–Oct)
Official source · read 14 October 2026
- Den juridiske vejledning C.B.2.1.5.2 Valutakurssvingninger (mirror on tax.dk, 2025-1 edition)
Secondary source · read 14 October 2026
- PwC Worldwide Tax Summaries — Denmark, Individual, Income determination (last reviewed 25 Jun 2026; mark-to-market on ETFs)
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Denmark: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Denmark. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.