The Danish tax card

Use your tax-exemption card if your expected income for a year is below the amount you’re allowed to earn without paying tax. Typically, you use this tax card when you're young and get your first job or if you get the state education grant (SU) and live at home and don't have a job. Generally, the amount you may earn before you have to pay tax is DKK 54,100 in 2026 (DKK 51,600 in 2025).

So you only start paying tax when your total salary for the year exceeds that amount. If you earn a salary, you must still pay 8% labour market contribution (am-bidrag) on your entire salary – even if you have a tax-exemption card. From 2026 and onwards, you only start paying the labour market contribution in the year you turn 18.

Your tax-exemption card can be used by several providers. When it has been used up, the providers withhold tax using the tax rate stated on your preliminary income assessment (forskudsopgørelse). We will let them know when it's time to withhold tax.

We automatically generate a tax-exemption card for you at the beginning of the year in which you turn 15. If you are already 15, you need MitID to log in to TastSelv.

New from 2026: From January, we will generate a tax-exemption card at the beginning of the year in which you turn 13.

When the year has passed, you will normally get a new tax-exemption card. But you should check your preliminary income assessment yourself to make sure the card has been generated.

If you are a child or young person and need a tax-free card

If you are 13 or 14 years old and need a tax-exemption card, your parents can help you. Read here in Danish how parents can generate a tax-exemption card for their child.

If you are 15 or older, you can access TastSelv with MitID.

You can follow this Danish step-by-step guide on how to generate a tax-exemption card and how to enter your expected income for this year on your preliminary income assessment.

How much can you earn without paying tax?

The amount you can earn without paying tax varies from person to person. It depends on your tax deductions, which again depend on various personal circumstances.

At the top of your preliminary income assessment (forskudsopgørelse), you can see the amount relevant for you.
If you have a tax-exemption card, it appears as a tax-exemption amount, stating how much you may earn in a year without paying tax. If you have a primary tax card, it is stated as an allowance, showing how much you may earn per month or per 14 days without paying tax.

Regardless of the amount on your preliminary income assessment, you must pay 8% labour market contribution on your salary (but not on SU, unemployment benefits or pension). From 2026 and onwards, you only start paying the labour market contribution in the year you turn 18.

You must tell your providers whether they should use your primary tax card or secondary tax card.

Primary tax card

Your primary tax card is used where you earn the most (for example a job or SU). You must only use your primary tax card with one provider. If SU or an employer is already using your primary tax card, you must use the secondary tax card for your other jobs.

Your primary tax card states both your tax rate and your tax-free allowance. When a provider uses your primary tax card, they only withhold tax on the amount that is higher than your allowance.

If several providers use your primary tax card, you may end up paying too little tax.

Secondary tax card

Your secondary tax card is only used if you have several providers (for example an employer and SU). You can use the secondary tax card in multiple places.

The secondary tax card only states the percentage of tax you will pay. When a provider uses your secondary tax card, they deduct full tax from the payment.

See who is using which of your tax cards

You can see whether a provider is using your primary tax card or your secondary tax card by logging in to E-tax (TastSelv) and selecting Indkomstoplysninger fra e-Indkomst (Income details from E-income) Choose the relevant year under Vis eSkattekort for år (Show eTax card for year). Then click Hent oplysning (Download details).

It could happen that your provider (your employer, SU or pension provider, for example) uses the wrong tax card. If so, you have to ask your provider to get the correct tax card digitally from us, as you can't do that yourself.

• Tell your provider which tax card to use - your primary or secondary tax card.
• When your 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.

You can see if a provider uses your primary or secondary tax card by logging on to E-tax (TastSelv) and clicking Indkomstoplysninger fra e-Indkomst (Income details from E-income) Choose the relevant year under Vis eSkattekort for år (Show eTax card for year). Then click Hent oplysning (Download details).

If your provider has problems getting your tax card, the he/she can contact us on (+45) 72 22 28 24.

We automatically generate a tax-exemption card for you at the beginning of the year in which you turn 15. If you get a job before that, you have to generate it yourself.

If you need to generate a tax-exemption card yourself (or check if you got one automatically), you must log on to E-tax (TastSelv).

If you are 13 or 14 years old and need a tax-exemption card, your parents can help you. Read here in Danish how parents can generate a tax-exemption card for their child.
If you are 15 or older, you can access TastSelv with MitID.

How to create your tax-exemption card

1. Log on to E-tax
2. Select Preliminary income assessment
3. Look for the heading Skattekort (Tax card) at the top of the preliminary income assessment. If it says Frikortsbeløb xxxx kr. (Tax-exemption amount DKK xxxx), your tax-exemption card has already been generated. You don’t need to do anything else.
4. If there is no tax-exemption amount, enter what you expect to earn this year in field 201. If the field is not visible, click Nyt job (New job) under Oftest tilføjede felter /Frequently added fields) and select Lønindkomst (Earned income)
5. Enter the date of your first working day in field 366
6. Click Beregn (Calculate) at the bottom of the page and check that everything is correct
7. Click Godkend (Approve)

Your tax-exemption card will now be generated, and you don’t need to do anything else. You can see it as a set of numbers at the top of your Preliminary income assessment.

You can read more in Danish about the tax-exemption card here.