A tax card shows how much tax you will have to pay on your income. The actual tax rate depends on how much you earn a year and how many deductions you can get.

Your tax card is digital, and you find it at the top of your preliminary income assessment (forskudsopgørelsen) - which you find in our self-service system E-tax (TastSelv).

If you don't already have a tax card, you can read more about how to get one at Get a tax card as a non-Danish employee.

Tax card is a generic term for tax exemption card (frikort), primary tax card (hovedkort) and secondary tax card (bikort).

When you live in Denmark you may earn a certain amount of money each year before you have to pay tax. If you earn less than this specific amount, a tax exemption card is the right tax card for you. If you earn more, a primary tax card or a secondary tax card is right for you.

See our guide below to find out which tax card is the right one for you.

What is a tax card?

Your tax card is a part of your preliminary income assessment stating your withholding rate. There are 3 types of tax cards and they are used for different situations. See below when to use which card.

Tax exemption card

Your tax exemption card states the amount of money you may earn without having to pay tax. Please note that you will always have to pay labour market contributions (AM-bidrag).

When to use my tax exemption card

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You should use your tax exemption card if your income is small or if you are a young worker.
If you manage to earn an amount corresponding to that of your tax exemption card, you should start using your primary tax card.

What should I do?

You automatically receive a tax exemption card when you turn 15. 

If you are younger than 15 and you need a tax exemption card, you have to order a E-tax password (TastSelv-kode) and then a tax exemption card.

Remember to enter your expected income for the year in your preliminary income assessment.

Primary tax card

Your primary tax card states both the amount you will not be taxed on (your personal allowance) and the tax rate you will have to pay.
When your provider uses your primary tax card, tax will only be charged on the amount exceeding your personal allowance.

When to use my primary tax card

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Use your primary tax card for your primary income (where you earn the most). This could be your state education grant. It may only be used by one provider.

What should I do?

If you have more than one income, you should inform your employer/provider to use your primary tax card. This tax card may only be used by one provider.

Remember to enter your expected income for the year in your preliminary income assessment.

 

Secondary tax card

Your secondary tax card states your tax rate. You should only use your secondary tax card if you have more than one provider. 
When a provider uses your tax card, you will be tax on the entire amount payable.

When to use my secondary tax card

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Use your primary tax card if you have more than one employer/provider or if you are getting the state education grand and have a job at the same time.
All other employers/providers than the one using your primary tax card should use your secondary tax card.

What should I do?

Inform your employer to use your secondary tax card if another employer/provider uses your primary tax card.

Remember to enter your expected income for the year in your primary income assessment.

Please be aware that your primary tax card should only be used with one provider, whereas your secondary tax card and your tax exemption card can be used by more than one provider at the same time.

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.

If you are self-employed or work as a freelancer or if you are being paid for single jobs or assignments, it could be a concert, a talk or a course, your income is typically considered B-income (B-indkomst). 

Generally, tax and labour market contributions (AM-bidrag) are not deducted on this type of income before you are paid, and as a result you have to make sure that you pay tax and labour market contributions on this income. 

You need a preliminary income assessment (forskudsopgørelse) in which you state your expected income in order to pay tax on B-income.
So please read more about paying tax and labour market contribution on your B-income at B-income - if you are self-employed or work as a freelancer.

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