Learn › Filing your tax return in Denmark

In short: Most people in Denmark do not actively file a return — they review a pre-filled årsopgørelse (annual tax assessment) in E-tax (TastSelv) on skat.dk. For the 2025 income year, the assessment is available from late March 2026, the deadline to make changes was extended to 20 May 2026, and refunds are paid automatically from late April. Outstanding tax carries day-to-day interest of about 3.7% a year that accrues from 1 January 2026 until you pay — so paying early reduces but does not eliminate the interest — and if you have not paid by 1 July 2026 a separate 5.7% surcharge is added on top (figures as of 2026 — check skat.dk when in doubt).

Filing your tax return in Denmark

Kontoo editorial team · Updated 06/24/2026

Denmark makes the yearly tax return unusually light for most people. The tax authority (Skattestyrelsen) already receives your salary, interest and pension data from employers and banks, so it produces a mostly pre-filled årsopgørelse (annual tax assessment). Your job is mainly to check it, add anything missing, and confirm. This lesson explains the two documents that matter — the forward-looking forskudsopgørelse and the backward-looking årsopgørelse — and the dates to watch in 2026.

Log in to E-tax (TastSelv) at skat.dk with MitID or your TastSelv password. This is the single portal for both your forskudsopgørelse and your årsopgørelse.
Open your årsopgørelse for the income year (available in E-tax from late March). It is pre-filled with salary, pension, bank interest and standard deductions reported by third parties.
Check every line and add what the authority cannot know: home-office or commuter deductions, foreign income, unreported interest, charitable gifts, or self-employment results.
Approve the return. If you are owed money it is paid out automatically; if you owe tax, settle it through the portal — note that day-to-day interest of about 3.7% a year accrues on outstanding tax from 1 January regardless of when you pay, and paying by 1 July also avoids the separate 5.7% surcharge.

What matters

Denmark runs one of the most automated income-tax systems in the world, built around two linked documents in E-tax for Individuals (TastSelv) on skat.dk. The first is the forskudsopgørelse, the preliminary income assessment. It appears each November and is essentially the tax authority’s budget for your coming year: an estimate of your income, deductions and the resulting withholding. From it, your tax card (skattekort) is generated and sent automatically to your employer or pension provider, which determines how much tax is taken from each paycheck. If your circumstances change — a new job, a property purchase, a side business, different interest costs — you update the forskudsopgørelse and the tax card adjusts. Keeping it accurate is what prevents a large bill or a large refund later. Changes made by 20 January 2026 took effect in the first January salary payment. The second is the årsopgørelse, the annual tax assessment. Published the following spring, it is the actual settlement: it compares what you paid during the year against what you owed. Because employers, banks and pension funds report directly to the authority, the årsopgørelse arrives largely pre-filled. For the 2025 income year it became available in E-tax from late March 2026. Reviewing it is the real task. The pre-filled figures cover what third parties report, but several things only you know: deductions for commuting, certain home-office or work-related costs, charitable donations, foreign income, or the profit from a sole proprietorship. Self-employed people and those with foreign income generally have a longer window. After you confirm, an overpayment is refunded automatically and any shortfall is paid through the portal.

ExampleWorked example (rounded, illustrative). Mette is employed and her årsopgørelse is pre-filled. During 2025 her employer withheld 142,000 DKK in tax based on her forskudsopgørelse. When she reviews the assessment, she adds a commuting (befordring) deduction she is entitled to that the authority did not have, worth about 8,000 DKK in reduced taxable income — lowering her actual tax due to roughly 139,000 DKK. Because she paid 142,000 DKK but owed about 139,000 DKK, she is due a refund of around 3,000 DKK, paid out automatically. Figures are illustrative; your rates and deductions differ — confirm on skat.dk.

Use the Kontoo budget planner to track deductible costs and any tax owed across the year, and keep skat.dk/TastSelv open as your official source — it is where both the forskudsopgørelse and årsopgørelse live.

In depth

Why keeping the forskudsopgørelse current matters

Because the forskudsopgørelse drives your tax card and monthly withholding, an out-of-date estimate is the main reason people end up with a large bill or refund. If your income rises, a new deduction starts, or you buy property, updating it during the year spreads the change across remaining paychecks instead of landing as a lump sum on the årsopgørelse.

Who gets the extended deadline

The standard window to change the årsopgørelse for the 2025 year runs to 20 May 2026 (extended from 1 May, as of 2026). People with foreign income, foreign deductions, or self-employment generally have until 1 July 2026 to report. On outstanding tax there are two distinct costs: day-to-day interest of about 3.7% a year that builds up from 1 January 2026 until the day you pay — so it cannot be avoided just by beating the July deadline, only reduced by paying sooner — and a separate 5.7% surcharge that is added if the tax is still unpaid after 1 July 2026. Always confirm the exact dates and rates for your situation on skat.dk.

Checklist

Have you logged in to E-tax (TastSelv) with MitID and opened the årsopgørelse for the income year?
Did you review every pre-filled line and add deductions or income the authority could not know (commuting, foreign income, self-employment, gifts)?
Did you act before the change deadline (20 May 2026 for the 2025 year, as of 2026)?
If you owe tax, do you understand the two charges — day-to-day interest of about 3.7% a year accruing from 1 January until you pay (paying early lowers it), and a separate 5.7% surcharge added only if you have not paid by 1 July?

Common myths

Myth: In Denmark you never have to do anything — the tax office handles it all.

Reality: The årsopgørelse is pre-filled, but it cannot include deductions or income the authority does not receive from third parties. If you have commuting costs, foreign income or self-employment, you must add them yourself, or you may pay too much or too little.

Myth: The forskudsopgørelse and the årsopgørelse are the same thing.

Reality: They are different. The forskudsopgørelse is a forward-looking estimate that sets your monthly withholding; the årsopgørelse is the backward-looking final settlement. Keeping the first accurate reduces surprises in the second.

Frequently asked questions

Do I have to file a tax return at all?

If your income is only salary, pension and bank interest, the årsopgørelse is fully pre-filled and you may not need to change anything. You should still review it. People with extra deductions, foreign income, or self-employment must add the missing details themselves before the deadline.

What is the difference between the forskudsopgørelse and the årsopgørelse?

The forskudsopgørelse (preliminary income assessment) is a forward-looking budget published each November; it sets your tax card and how much tax is withheld during the year. The årsopgørelse (annual tax assessment) is the backward-looking settlement published the following spring, comparing tax paid against tax actually due.

What happens if I owe tax or paid too much?

If you overpaid, the refund is transferred automatically (from late April 2026 for the 2025 year). If you underpaid, you pay the outstanding tax through TastSelv. Be aware there are two separate charges: day-to-day interest of about 3.7% a year that accrues from 1 January 2026 until you pay (so it is not avoided simply by paying before the July deadline), and a 5.7% surcharge that is added only if you have not paid by 1 July 2026. Paying sooner lowers the day-to-day interest and, by 1 July, keeps the surcharge off entirely.

All lessons · Glossary · Editorial · Kontoo does the math and explains – this is general education, not tax, legal or financial advice.

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