Aktiesparekonto vs Regular Account

Assumptions: the aktiesparekonto is taxed yearly at 17% on the gain (lagerbeskatning). The deposit ceiling is 174.200 kr. in 2026. Each year you can deposit the ceiling minus the account's value on 31 December the year before, so growth on the account uses up room for new deposits. The calculator keeps the 2026 ceiling for every year. Read more in aktiesparekonto explained in English.

The regular account is modelled as realisation-taxed shares sold at the end, at 27% up to 79.400 kr. of share income and 42% above. Foreign ETFs are taxed every year on the gain instead (lagerbeskatning): as share income if the ETF is on Skat's positive list, otherwise as capital income, which is usually worse.

Figures checked on 17 October 2026. Deposit limits and thresholds change every year. Always check the current figures at skat.dk before acting.