What is restskat?

Restskat means you paid too little tax during the year. It's not a fine — it's simply the difference between the tax you paid month by month and the tax you actually owed. It appears on your annual tax statement (årsopgørelse), available from 23 March 2026 at skat.dk/tastselv.

Common reasons: your income was higher than your preliminary tax assessment predicted, you had multiple income sources, your deductions were overclaimed, or you didn't update your tax budget during the year.

What does it cost — and what happens to the amount?

If you pay before 1 July 2026: You pay a daily interest rate of 3.7% calculated from 1 January 2026 until the day you pay. The sooner you pay, the less interest you owe.

If you pay after 1 July 2026: The interest structure changes significantly. A 5.7% surcharge is added on top — an effective rate equivalent to over 8% before tax. This interest cannot be deducted from your taxes.

Restskat up to 25,368 DKK: The amount plus the surcharge is automatically rolled into your tax for 2027, meaning your withholding rate increases and you receive less net pay each month throughout 2027.

Restskat over 25,368 DKK: The portion above 25,368 DKK is charged in up to three instalments in August, September and October 2026. You'll be notified in Digital Post before each instalment falls due.

What should you do right now?

Step 1: Log in and check the amount Go to skat.dk and log in with MitID. Under TastSelv, find your 2025 tax assessment and note the restskat amount.

Step 2: Check the assessment is correct You have until 20 May 2026 to correct any errors. Have you missed a commuting deduction, home service deduction, or interest on a private loan? Fix it before the deadline — it may reduce your restskat.

Step 3: Pay — and do it early Pay via TastSelv under "Betal skat" (Pay tax). You can pay by Dankort, MobilePay, or bank transfer. You can pay the full amount or part of it. The voluntary payment deadline is Wednesday 1 July 2026 at 23:59.

Step 4: Update your preliminary tax assessment Your restskat is a signal that your 2026 tax budget is off. Log in to TastSelv and update your forskudsopgørelse so you don't face the same situation next year.

What if you can't afford to pay?

If your restskat exceeds 25,368 DKK and you can't pay the instalments, call Skattestyrelsen on (+45) 72 22 28 21 to arrange a payment plan. Note that the debt continues to accrue interest while unpaid, and unresolved debt can eventually be transferred to Gældsstyrelsen for enforcement — which can include deductions directly from your salary.