Is your January pay higher or lower than usual?

Outstanding tax from 2023 is included in your 2025 tax. You are therefore paying a little more tax each month in 2025.

Outstanding tax of, for example, DKK 10,000 means that your monthly deductions and allowances will decrease by approximately DKK 2,260. As a result, you approximately pay DKK 830 more in tax each month.

You can see from your preliminary income assessment if you are paying outstanding tax by clicking the link 'Se beregning (pdf)' (See calculation (PDF) after opening your preliminary income assessment for 2024 in E-tax (TastSelv).

See your preliminary income assessment

 

New figures or tax rates in your preliminary income assessment could mean that you will be paid a different amount than in 2024.

Some deductions are not automatically transferred from one year to the next. That's why you have to check if all your deductions and allowances are included - particularly if your financial situation has changed during 2024.

Also, figures could be inorrect, so take your time to check it.

You should change your preliminary income assessment when your financial situation changes significantly.
See examples of situations that have an impact on your preliminary income assessment and where it would be a good idea to change your preliminary income assessment.

Check and change your preliminary income assessment

You may find that you had an increased monthly allowance the last few months of 2024 if you changed your assessment for that year during the last months of 2024. That is likely the reason that your pay was higher these months than in January 2024.
The later in the year you change your preliminary income assessment, the bigger the difference in your monthly allowance in December 2024 and January 2025.

It's a good idea to check and change your preliminary income assessment in early January 2024 so it matches your income and deductions that you expect for the year. This way, you pay the right tax.

Check and change your preliminary income assessment

It happens that your provider (such as your employer, your pension or grant provider) uses the wrong tax card. If so, you ask your provider to get the right tax card digitally from the Tag Agency. You can't make the change.

• Tell your provider to use either your primary or secondary tax card
• If you have paid too much tax, you will get a tax refund at the end of the year.

You can see which tax card your provider uses by logging on to E-tax (TastSelv) and clicking 'Søg i indkomstoplysninger' (Search income information).

Please tell your provider to call us on (+45) 72 22 28 24, if he or she can't access your tax card.

Read more about tax-exemption card, primary and secondary tax cards.