Crypto Tax in Denmark

A structured summary of how individual crypto taxation works in Denmark — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Denmark

General Information

Default Framework

IFRS

Crypto Classification

Intangible Asset, Current Asset

Tax Year

Calendar Year (M12)

Functional Currency

DKK

FX Source (Reporting)

NATIONALBANKEN

FX Source (Tax)

NATIONALBANKEN

Transaction Rate

Daily Spot

Hyperinflationary

✗ No

Individual Tax — Regime

Tax Regime

Capital Gains

Gains/losses taxed as capital income or speculative under Statsskatteloven. Proposed inventory-based regime not enacted as of 2026.

Tax Rate

42%

Capital income ~42% effective (municipal+state). Losses only offset same type.

Individual Tax — Cost Basis

Measurement Basis

Historical Cost

Cost Method

FIFO

Method Electable

✗ No

Permitted Methods

FIFO

Country Override

Standard

Individual Tax — Exemptions

CGT Exempt

✗ No

Holding Period

—

HP Benefit

—

Annual Exemption

—

Threshold Exemption

—

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Unrestricted

Loss Carryforward

Unlimited

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Is crypto taxed for individuals in Denmark?

Denmark applies a Capital Gains treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Denmark use?

See the cost-basis section above for the default method and the alternatives Denmark permits for individuals.

Other jurisdictions

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