Each year you may earn a certain amount of money without having to pay tax in Denmark. If you earn more than this amount, you will be given a primary tax card and a secondary tax card.

If you only have one income, you should use your primary tax card for this income. If you have more than one source of income, it could be that you have two jobs, you should use your primary tax card with the provider from whom you earn the most, and your secondary tax card with the other provider.

Your primary tax card is used for your primary income - your job or the state education grant (SU), for example.

Your primary tax card states both your withholding rate and your monthly tax-free deductions and allowances. When you employer or provider pays your salary, tax is only withheld on the amount exceeding your monthly tax-free deductions and allowances.

Your primary tax card should only be used by one employer or provider. If you have more than one income, for example income from your job and income from the state education grant (SU), make sure that one employer uses your primary tax card, and the other uses your secondary tax card.

Your secondary tax card only states your withholding rate. When your employer/provider pays you, tax is withheld on the entire amount. By using both your primary and secondary tax cards, you make sure that your deductions and allowances are only applied once. If more than one employer or provider uses your primary tax card, you may end up paying too little tax resulting in outstanding tax the following year.

You only use your secondary tax card if you have more than one employer or provider - if you have a job and receive the state education grant (SU) at the same time, for example.

You may use your secondary tax card for multiple employers or providers. 

You need to inform your employer, the state education grant administration or, for example, your pension provider whether to use your primary or secondary tax card.

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

It may happen that your employer or whoever pays your salary, student grant or pension uses the wrong tax card. If so, you need to ask the relevant party to retrieve the correct tax card digitally from the Danish Tax Agency (Skattestyrelsen), as you are unable to do it yourself.

  • Inform your employer etc. whether it is your primary or secondary tax card that should be used.
  • When your employer etc. has retrieved the new tax card, he can correct the payment you receive.
  • If you have paid too much tax, you will receive a refund the following year.

If your employer etc. experiences problems retrieving your tax card, the employer will need to contact the Danish Tax Agency on (+45) 72 22 28 24.