B-income is income on which tax and labour market contributions (AM-bidrag) have not been withheld by your employer, for example if you work freelance or have been paid a fee for giving a concert or a lecture.

It is your responsibility to pay 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. If you have your own business, you can read about how you pay tax regularly on your business.
  • entering your B-income inin field 210 of your preliminary income assessment. Read more about this below under Paying tax on regular B-income.

Minor B-income: Pay tax using Dankort or online banking

Regular B-income: Enter regular B-income in your preliminary income assessment, field 210

If you have fixed B-income, it is easiest to pay the tax by entering your B-income in field 210 of your preliminary income assessment.

Once you have done so, 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.

You cannot 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 NemID/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 NemID/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 for Nets direct debit

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).

If your B-income is minor or if it 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) = 429.60

In this example you would have to make a payment of B-tax and labour market contribution of a total of DKK 429.60 of this B-income. 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.
  • 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 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.

Address:
Danske Bank
Holmens Kanal 2-12
1092 Copenhagen K
Denmark

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.