Tax guide
Danish annual tax statement
(årsopgørelse) explained
Denne side er også tilgængelig på dansk: Årsopgørelse forklaret →
Årsopgørelse vs. forskudsopgørelse
| Document | When | Purpose |
|---|---|---|
| Forskudsopgørelse | Start of year | Preliminary estimate. Determines your monthly tax withholding rate. |
| Årsopgørelse | Spring (following year) | Final settlement. Reconciles actual income vs. what was withheld. |
If your income, deductions or situation changed during the year — new job, moved house, had a child — update your forskudsopgørelse at skat.dk during the year to avoid an unexpected restskat bill.
Restskat vs. refund
| Result | Meaning | What happens |
|---|---|---|
| Restskat | You underpaid — owed more than was withheld | SKAT adds it to next year's withholding or collects it directly. Pay before 1 July to avoid a surcharge. |
| Overskydende skat | You overpaid — a refund is due | Paid directly to your NemKonto account, typically within a few days of the statement being issued. |
Deductions to verify
Transport allowance (befordringsfradrag) — rubrik 51
If you commute more than 24 km each way, you are entitled to a deduction for the excess distance. SKAT calculates it automatically from your registered home and work address, but if you moved or changed jobs during the year, the pre-filled amount may be wrong. Check it.
Home improvement allowance (håndværkerfradrag)
From January 2025, the annual allowance is 8,600 DKK per person (previously 6,400 DKK). Covers labour costs for approved repair, installation and energy improvement work in your primary residence. Material costs do not qualify — only the labour.
Mortgage interest deduction (rentefradrag)
Interest paid on home loans is deductible at approximately 33.6% for most taxpayers. This is filled automatically from your bank's reporting to SKAT. Verify it matches your actual interest payments for the year.
Key deadlines (tax year 2025)
| Date | What happens |
|---|---|
| 23 March 2026 | Årsopgørelse issued for most employees with simple tax situations |
| 1 May 2026 | Deadline to file if you have self-employment income, foreign income or complex deductions |
| 20 May 2026 | Refunds paid to NemKonto for those with årsopgørelse from 23 March |
| 1 July 2026 | Last day to pay voluntary restskat without interest surcharge |
Understand your SKAT letter
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Analyse my tax document free →Frequently asked questions
What is an årsopgørelse?
SKAT's annual income tax settlement. Issued each spring, it shows whether you owe additional tax (restskat) or are due a refund (overskydende skat).
What is restskat?
The extra tax you owe — your liability was higher than what was withheld. SKAT collects it the following year. Pay before 1 July to avoid the surcharge.
What is the difference between årsopgørelse and forskudsopgørelse?
Forskudsopgørelse is the preliminary estimate at the start of the year — it sets your monthly withholding. Årsopgørelse is the final reconciliation issued the following spring.
What deductions should I check?
Transport allowance (rubrik 51), home improvement allowance (up to 8,600 DKK from Jan 2025), mortgage interest deduction, and trade union/unemployment fund fees.
When is the deadline to correct my tax return?
For tax year 2025: 1 May 2026 for complex cases. Corrections are accepted up to 3 years after the tax year — so you can still correct 2023 today.