Pay outstanding tax for 2025
Your tax assessment notice for 2025 will be ready on 23 March 2026. It tells you if you'll get a tax refund or if you have paid too little tax in 2025.
You can read more about interest and interest surcharge below. When you pay your outstanding tax, it will be registered 2-3 working days after the day you pay. You can see your receipt in E-tax (our self-service system TastSelv) under Betaling - Betalingshistorik (Payment - payment history).
If you want to avoid having to pay outstanding tax in March next year, you should check whether your preliminary income assessment (forskudsopgørelse) for 2026 is correct.
If you compare your preliminary income assessment and your tax assessment notice for 2025, you can see why you have to pay outstanding tax.
Outstanding tax may be caused by:
- The interest expenses in your tax assessment notice are lower than those in your preliminary income assessment (due to refinanced mortgage or sale of home, for example)
- You have bought a home during the year and the property value tax is not stated in your preliminary income assessment
- Holiday pay in connection with change of job (holiday pay is taxed in the year it is accrued)
- You have used your primary tax card for two different jobs in the same period. You can see this from your payslips
- You are missing a deduction in your tax assessment notice which you have to enter yourself (this could be deduction for transport between home and Work or travelling expenses).
Outstanding tax may also be caused by:
- Your employment allowance in your tax assessment is lower than that in your preliminary income assessment (as you have stopped working or your income has been lower than expected, for example. The state education grant, unemployment, sickness and parental leave benefits (dagpenge) and pension do not entitle you to an employment allowance)
- The deduction for transport between home and work in your tax assessment notice is lower than that in your preliminary income assessment
- Your private pension contributions are not as high as stated in your preliminary income assessment
- You have made a profit on securities
Outstanding tax up to DKK 25,368
If you pay your outstanding tax between 1 January and 1 July 2026, you will be charged interest on a daily basis at an annual rate of 3.7% from 1 January until the day when you make the payment.
The sooner you pay, the less interest you pay. If you don’t pay your outstanding tax by 1 July 2026, the interest will change. In stead we calculate an interest charge of 5.7% on up to DKK 25,368 which we will include in your tax for 2027.
Read below to learn what it means for your finances in 2027 if you do not make the payment by 1 July 2026.
Outstanding tax of more than DKK 25,368
If your tax assessment notice shows outstanding tax of more than DKK 25,368, you have to repay the amount exceeding DKK 25,368. We will charge this amunt in 3 instalments in August, September and October 2026. You will be notified in your digital mail box when it is time to pay the first instalment.
You can also choose to make an optional payment - either the outstanding tax or part of it, for example the part of your outstanding tax that exceeds the limit of DKK 25,368. This way you don't have to pay in instalments and you avoid interest charges.
If you register your outstanding tax for Nets direct debit service (Betalingsservice), the instalments will be paid automatically. Once the payment appears from your payment summary from Nets, it will be paid automatically.
Examples of what you have to pay if you make your payment in mid-May
|
Your outstanding tax for 2025 |
Payment in mid-May 2026 (including interest rate of 3.7%) |
Outstanding tax including surcharge (after 1 July) |
|
DKK 3,000 |
DKK 3,042 |
DKK 3,171 |
|
DKK 10,000 |
DKK 10,139 |
DKK 40,570 |
|
DKK 12,000 |
DKK 12,167 |
DKK 12,684 |
|
DKK 15,000 |
DKK 15,208 |
DKK 15,855 |
|
DKK 20,000 |
DKK 20,278 |
DKK 21,140 |
|
DKK 30,000 |
DKK 30,416 |
DKK 31,710* |
Pay your outstanding tax now
You can pay all of your outstanding tax now or some of it (and then pay the rest later).
- Log on to E-tax (TastSelv)
- Select Pay tax
- Click Pay your outstanding tax
- Decide if you want to pay the entire amount
- Click Calculate interest
- Decide if you want to pay by Dankort or Mobilepay registered with a Dankort og get a payment ID for online banking.
We will add an interest charge of 7.3% to your outstanding tax, if you have not paid it by 1 July 2025. The total amount will be included in your tax for 2026. However, maximum DKK 24,786 including charges.
This means that your personal allowance for 2026 will be reduced and that you this way will be paying more tax in 2026.
If, for example, you have outstanding tax of DKK 15.000 in 2024 and that you don’t pay this tax, it means that in 2026 you will have to pay approx. DKK 16,095 more in tax. As a result you will get paid DKK 1,341 less each month.
It also means that you will not be finished paying your outstanding tax for 2024 until the end of 2026.
| Your outstanding tax for 2024 | If you don’t pay by 1 July 2025 (including interest rate of 7.3%) | How much less will you get paid each month of 2026? |
|---|---|---|
| DKK 3,000 | DKK 3,219 | DKK 269 |
| DKK 10,000 | DKK 10,730 | DKK 894 |
| DKK 12,000 | DKK 12,876 | DKK 1,073 |
| DKK 15,000 | DKK 16,095 | DKK 1,341 |
| DKK 20,000 | DKK 21,460 | DKK 1,788 |
If, previously, you received a tax refund you were not entitled to before 1 September, it will be charged in 3 instalments in the autumn.
If you have received giro transfer forms from the Danish Tax Agency (Skattestyrelsen) which you are unable to pay, you can set up a payment plan.
Please call us on (+45) 72 22 28 21 for further information.
You can calculate whether you have paid too little or too much tax in 2024. However, to do so you need to know your financial situation very well as you will have to enter all relevant amounts yourself.
The interest rates on a daily basis and interest surcharge for 2022 were too low. The correct rates for 2022 for interest on a daily basis is 2.2% and interest surcharge is 4.2%.
This means that citizens with outstanding tax for 2022 have paid too little. We will contact anyone who will be charged the difference.
Mistakenly, we stated at our website that if you had outstanding tax for 2022 and you paid the outstanding tax before 3 July 2023, you would be 1.7% from 1 January until the day you made the payment. Likewise, we stated that you would be charged an interest surcharge of 3.7% on outstanding tax paid after 3 July 2023. We apologize for any inconvenience this may cause.
| Type of interest | Correct interest rate for 2022 |
|---|---|
| Interest on a daily basis | 2.2% (and not 1.7 %) |
| Interest surcharge | 4.2% (and not 3.7 %) |
Pensioners living outside Denmark who are not liable to pay tax in Denmark may sometimes be charged outstanding tax because we calculated tax on their pension.
Remember to change your tax assessment notice
Please log on to E-tax (TastSelv) and enter the pension not taxable in Denmark.
Change your tax assessment notice, box 28
In case you are unable to go online, you should complete the following form and send it to us:
Tax return for taxpayers with limited liability
If you already made the changes
In case you have already made the changes, you may disregard your first tax assessment notice. You will find your latest tax assessment notice in E-tax. The most recent one is the one that is valid.
For further legal information in Danish see our legal guide .