Tax card is a generic term for primary tax card, secondary tax card and tax-exemption card. They are all digital and you find them in E-tax (TastSelv). Below you can read about all 3 types and when to use which tax card.

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.