Pay outstanding tax for 2023

If you compare your preliminary income assessment and your tax assessment notice for 2022, you can see why you have to pay outstanding tax.

Outstanding tax may be caused by:

• The interest expenses in your tax assessment notice are lower than those in your preliminary income assessment (due to refinanced mortgage or sale of home, for example)
• Your employment allowance in your tax assessment is lower than that in your preliminary income assessment (as you have stopped working or your income has been lower than expected, for example. The state education grant, unemployment, sickness and parental leave benefits (dagpenge) and pension do not entitle you to an employment allowance)
• The deduction for transport between home and work in your tax assessment notice is lower than that in your preliminary income assessment
• You have bought a home during the year and the property value tax is not stated in your preliminary income assessment
• Your private pension contributions are not as high as stated in your preliminary income assessment
• You have made a profit on securities
• Holiday pay in connection with change of job (holiday pay is taxed in the year it is accrued)
• You have used your primary tax card for two different jobs in the same period. You can see this from your payslips.
• You are missing a deduction in your tax assessment notice which you have to enter yourself (this could be deduction for transport between home and Work or travelling expenses.

Read more about the difference between the preliminary income assessment and the tax assessment notice

Outstanding tax up to DKK 23,973

If you pay your outstanding tax between 1 January and 1 July 2024, you will be charged interest on a daily basis at an annual rate of 5.5% from 1 January until the day when you make the payment.

The sooner you pay, the less interest you pay. If you don’t pay your outstanding tax by 1 July 2024, the interest will change. In stead we calculate an interest charge of 7.5% on up to DKK 23,973 which we will include in your tax for 2025. 

Outstanding tax of more than DKK 23,973

Outstanding tax exceeding DKK 23,973 will be charged in 3 instalments in August, September and October 2024. You will be notified in your digital mail box when it is time to pay the first instalment.

If you register your outstanding tax for Nets direct debit service (Betalingsservice), the instalments will be paid automatically. Once the payment appears from your payment summary from Nets, it will be paid automatically.

Read more about how it may affect your financial situation for 2025 if you don’t make the payment by 1 July 2024 in the section ’If you don’t pay your outstanding tax’ below.

If you pay right away

1. Log on to E-tax (TastSelv)
2. Select Pay tax
3. Click Pay your outstanding tax to avoind interest
4. Enter the amount of outstanding tax
5. Click Calculate interest
6. Click Pay with Dankort or click Payment ID for online banking

Please note that you have to round off the amount when you make the payment. 

We will add an interest charge of 7.5% to your outstanding tax, if you have not paid it by 1 July 2024. The total amount will be included in your tax for 2025. However, maximum DKK 23,973 including charges.

This means that your personal allowance for 2025 will be reduced and that you this way will be paying more tax in 2025.

If, for example, you have outstanding tax of DKK 15.000 in 2023 and that you don’t pay this tax, it means that in 2025 you will have to pay approx. DKK 16,125 more in tax. As a result you will get paid DKK 1,344 less each month.

It also means that you will not be finished paying your outstanding tax for 2023 until the end of 2025.

If, previously, you received a tax refund you were not entitled to before 1 September, it will be charged in 3 instalments in the autumn.

If you have received giro transfer forms from the Danish Tax Agency (Skattestyrelsen) which you are unable to pay, you can set up a payment plan.

Please call us on (+45) 72 22 28 21 for further information.

You can calculate whether you have paid too little or too much tax in 2022. However, to do so you need to know your financial situation very well as you will have to enter all relevant amounts yourself.

Calculate your tax for 2023 (currently in Danish only)

The interest rates on a daily basis and interest surcharge for 2022 were too low. The correct rates for 2022 for interest on a daily basis is 2.2% and interest surcharge is 4.2%.

This means that citizens with outstanding tax for 2022 have paid too little. We will contact anyone who will be charged the difference.

Mistakenly, we stated at our website that if you had outstanding tax for 2022 and you paid the outstanding tax before 3 July 2023, you would be 1.7% from 1 January until the day you made the payment. Likewise, we stated that you would be charged an interest surcharge of 3.7% on outstanding tax paid after 3 July 2023. We apologize for any inconvenience this may cause.

Pensioners living outside Denmark who are not liable to pay tax in Denmark may sometimes be charged outstanding tax because we calculated tax on their pension.

Remember to change your tax assessment notice

Please log on to E-tax (TastSelv) and enter the pension not taxable in Denmark.

Change your tax assessment notice, box 28

In case you are unable to go online, you should complete the following form and send it to us:

Tax return for taxpayers with limited liability

If you already made the changes

In case you have already made the changes, you may disregard your first tax assessment notice. You will find your latest tax assessment notice in E-tax. The most recent one is the one that is valid.