Skattekort

What is a Tax Card (skattekort)?

In Denmark, the skattekort is a digital tax deduction card that tells your employer how much tax to deduct from your monthly salary. It’s based on your expected annual income, tax deductions, and personal circumstances such as marital status, student status, and whether you have dependents.

How Does It Work?

When you start working in Denmark, your employer automatically retrieves your skattekort from Skattestyrelsen. This document contains:

• Your monthly tax-free allowance (fradrag)
• The withholding tax rate (trækprocent)
• Information about whether you have multiple jobs (to avoid being taxed incorrectly)

Your employer will use this information to calculate how much tax to deduct each month.

Common Rules or Requirements

• Everyone working in Denmark must have a skattekort, including foreign workers, students, and self-employed individuals.
• If you don’t have a skattekort when you start working, your employer must withhold 55% tax until one is issued.
• You are responsible for ensuring that your income and deduction details are up to date with Skattestyrelsen.
• The skattekort is updated automatically each year, but you should review it annually—especially if your circumstances change.
  

Example

You’re an expat who just got a job in Copenhagen. Once your employment is registered, Skattestyrelsen issues a skattekort based on your expected income. It shows that 8,000 DKK of your monthly income is tax-free, and the rest will be taxed at 37%. Your employer deducts the correct amount, so you don’t face a large tax bill at year-end.

Quick Tips for Expats

• Use your MitID to access and review your skattekort on skat.dk
• If you get a second job or your salary changes, update your information immediately
• Register with the Danish authorities early to avoid delays in getting your skattekort

If you’re new to Denmark, Skattestyrelsen may ask you to submit an application for preliminary income assessment (forskudsopgørelse)