The Danish tax cards

A law change passed in November 2023 affects the personal allowance for children and young people under 18, retroactively, which means that it applies to all of 2023 and onwards.
Children and young people can now earn more from jobs and gains from shares and other securities without having to pay tax. Please note that all earnings are still subject to labour market contribution. Everyone, regardless of age, has a personal allowance of DKK 49,700 in 2024.

If you were under 18 in 2023 and had a part-time job or other income

The retroactive change of law  for 2023 means that if you earned more than approximately DKK 38,400 and up to the new tax exemption limit of DKK 48,000 in 2023, you will get a tax refund in your tax assessment notice in April 2024.
Make sure you have a NemKonto to get your refund. No action is required on your part.

If you are under 18 for all or part of 2024 and have a part-time job or other income

The law change means that the tax exemption limit will start at approximately DKK 49,700 in 2024. However, your preliminary income assessment may show a lower amount unless you have updated it in E-tax (TastSelv).

We encourage you to log on to E-tax, open your preliminary income assessment, add the income you expect to earn in 2024 and then click "Beregn" (Calculate) and "Godkend" (Accept).
The new higher personal allowance (the amount of money you can earn taxfree) will then be included in your preliminary income assessment and your tax exemption card. If you expect to earn less than DKK 39,800 in 2024, you don't need to do anything. If you don't update your preliminary income assessment and earn more than DKK 39,800, you will receive a tax refund in the spring of 2025. Check that you have a NemKonto.

How to enter your income in your preliminary income assessment and update the new personal allowance

1. Log on to E-tax for individuals
2. Select 'Forskudsopgørelsen' (Preliminary income assessment)
3. In field 201 'Lønindkomst' (Earned income) you enter the total amount you expect to earn this year (before labour market contribution).
   If you can't see the field, you find it under 'Oftest tilføjede felter' (Most frequently added fields). Select 'Nyt job' (New Job) and fill in the field. Click the question mark next to the fields for help.
4. Select 'beregn' (Calculate) at the bottom of the page and check that you have entered the correct amount.
5. Click 'Godkend' (Accept).

If your parents want to adjust the preliminary income assessment in E-tax for you, they can do it this way:

1. Go to E-tax for individuals
2. Click on 'Log på med autorisation' (Authorised logon)
3. Log in with your MitID
4. Enter the CPR number of the child you want access to. Click 'Log på' (Log on). Or click 'Vis liste' (Show List) and select the CPR number you want to see. Click 'Log på' (Log on)
5. The name of the child appears at the top of the page
6. Click 'Forskudsopgørelsen' (Preliminary income assessment)
7. In field 201 'Lønindkomst' (Earned income you enter the total amount the child/young person expects to earn this year (before labour market contribution)
   If you can't see the field, you find it under 'Oftest tilføjede felter' (Most frequently added fields). Choose 'Nyt job' (New Job) and fill in the field. Click the question mark next to the fields for help
8. Click 'Beregn' (Calculate) at the bottom of the page and check that you have entered the correct amount
9. Click 'Godkend' (Accept)

See who uses your primary and secondary tax cards by logging on to E-tax (our self-service system) and clicking "Søg i indkomstoplysninger" (Search income information).

It could happen that your employer or whoever pays your salary, student grant or pension uses the wrong tax card.
If so, you have to ask your employer/provider to get the correct tax card digitally from us, as you can't do that yourself.

• Tell your employer/provider which tax card to use - your primary or secondary tax card.
• When your employer/provider has retrieved the new tax card, he/she can correct the details.
• If you have paid too much tax, you will get a tax refund the following year.

If your employer/provider has problems getting your tax card, the he/she can contact us on (+45) 72 22 28 24.

Your tax card may change during the year if, for example, you adjust your preliminary income assessment (forskudsopgørelsen).
Adjustments could mean that your withholding rate changes, that you become entitled to new deductions or lose the right to one or more deductions. It could have an impact on how much of your salary your employer pays out to you and how much is withheld for tax.

Ultimately, the changes are important to ensure that you pay the correct amount of tax during the year and as a result avoid having to pay outstanding tax at the end of the year.

Your employer will automatically be notified if your withholding rate or deductions change.

Read more about changing your preliminary income assessment at  If your income changes.