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B-income is income on which tax and labour market contributions (AM-bidrag) haven't been withheld before you are paid. You could be self-employed or work as a freelancer or have been paid a fee for giving a concert or a lecture, etc.

You are responsible for paying tax and labour market contributions on such income.

If you only have B-income (that is, no A-income paid by an employer), you pay B-tax by either:

  • entering your expected business profit in field 221 of your preliminary income assessment (forskudsopgørelse). If you have your own business, you can read about how you pay tax regularly on your business.
  • entering your B-income in field 210 or field 207 of your preliminary income assessment (forskudsopgørelse). Read more about this below under Paying tax on regular B-income.

B-income on lump sums: Pay tax using Dankort or online banking

Enter regular B-income in your preliminary income assessment, field 210 or 207

If you have fixed B-income, it is easiest to pay the correct tax by entering your B-income in your preliminary income assessment (forskudsopgørelsen):

  • in field 210 if, for example,
    • you get fees
    • your income is earned as domestic help

or 

  • in field 207 if, for example
    • you earn your income as a private daycare without being subsidies by the municipality
    • you get free food and accommodation (if this is not reported in field 201)
    • you get remunerations from associations of less then DKK 1,500 for jobs done
    • you have other salary or fees that is not reported in other fields

The amount you report is before labour market contributions (am-bidrag).
Once you have reported your B-income in your preliminary income assessment, we will withhold tax by increasing your withholding rate and/or lowering your monthly allowance.

If we are unable to include all your tax, you will have to pay the remaining tax by using giro transfer forms. You will know if you have to do so when you change your preliminary income assessment.

Please note that you can't pay giro transfer forms by means of a Dankort debit card.

How to sign up your B-tax and labour market contributions at betalingsservice.dk

B-tax can include regular B-tax, outstanding tax, interest on overdue payments and property value tax.

Sign up for Nets direct debit service at betalingsservice.dk to register B-tax and labour market contributions (Danish-language webpage)

  1. Enter your civil registration number (CPR no.) and your bank details (registration no. and account no.).
  2. Re-enter your civil registration number in the field "16xxxxxx9xxxx25". The Xs represent your civil registration number.
  3. Confirm your registration and information using MitID to give your signature. You can only register for payment services related to your own account.

How to sign up your personal taxes (B-tax, outstanding tax and (outstanding) labour market contributions at betalingsservice.dk

Sign up for Nets direct debit service at betalingsservice.dk to register all personal taxes (Danish-language webpage)

  1. Enter your civil registration number (CPR no.) and your bank details (registration no. and account no.).
  2. Re-enter your civil registration number in the field "16xxxxxx9xxxx25". The Xs represent your civil registration number.
  3. Confirm your registration and information using MitID to give your signature. You can only register for payment services related to your own account.

You can also sign up for Nets direct debit service (Betalingsservice) by providing the below information.

Sign up your B-tax and labour market contributions

B-tax may include regular B-tax, outstanding tax, interest on overdue payments and property value tax.

  1. PBS no.: 02056372
  2. Debtor group: 00001
  3. Customer no.: 16xxxxxx9xxxx25 (the Xs represent your civil registration number)

Sign up all your personal taxes (B-tax, outstanding tax and (outstanding) labour market contributions)

  1. PBS no.: 03663833
  2. Debtor group: 00002
  3. Customer no.: 16xxxxxx9xxxx25 (the Xs represent your civil registration number)

The deadline for signing up or deregistering for Nets direct debit is the sixth last banking days of the month at 9 am. See a calendar overview of deadlines at www.betalingsservice.dk. 

NOTE: If your outstanding tax is for previous years you may not be able to use Nets direct debit service. In that case, you must pay via E-tax (TastSelv).

Then amount you report in field 207 of your preliminary income assessment (forskudsopgørelsen) will automatically be transferred to your tax assessment notice

If your B-income was earned as a lump sum, the easiest way to pay tax on the income is by using your dankort or online banking (in Danish). Please note that this option is in Danish.

You can read more below under Calculating your B-tax and your labour market contribution on lump sums and minor B-income.

When you want to calculate your tax payment, you first need to calculate the labour market contribution on your B-income. You do so by deducting 8% labour market contribution from the B-income. Then you calculate the actual B-tax - after having deducted the labour market contribution - by means of your withholding rate, which you can see from your preliminary income assessment. Next, you add the B-tax and the labour market contribution. The total of these two amounts is what you have to pay using your dankort or online banking (in Danish). This means that you have to pay both the labour market contribution and the B-tax.

Example

Your B-income is DKK 1,000 and in your preliminary income assessment it says that your withholding rate is 38%.

Taxes payable
You have to pay.... DKK
Labour market contributions: DKK 1,000 (B-income) x 8% (labour market contributions) = 80.00
Tax: DKK 920 (B-income - labour market contributions) x 38% (withholding rate) = 349.60
Amount payable: DKK 80 (labour market contributions) DKK + 349.60 (tax) = the result should be rounded off 430.00

In this example you would have to make a payment of B-tax and labour market contribution of a total of DKK 430.00 of this B-income. Please note that the amount should be rounded off.  You can make the payment using dankort or online banking (in Danish).

You change or cancel your B-tax instalments and giro transfer forms in your preliminary income assessment by:

  • Changing your income in field 210 or field 207.
  • Entering the amount of B-tax you have already paid in field 342.

You may now discard the rest of the original giro transfer forms.

Change your preliminary income assessment, fields 210, 207 and 342

If you have received giro transfer forms and have to pay from abroad, you need to use:

  • IBAN no: DK94 30000007540531

  • BIC/SWIFT code: DABADKKK

In the 'Message for the recipient' field (Meddelelse til modtager), please enter your civil registration number (CPR) and what the amount concerns.

If the payment line does not appear from your giro transfer forms:

  1. Log on to E-tax (TastSelv).
  2. Select 'Betaling' (Payment).
  3. Select 'Betal B-skat' (Pay your B-tax) for your payment ID.

Please see our legal guide (in Danish) for further legal information.