A tax card shows how much tax you will have to pay on your income. It depends on how much you earn a year and how many deductions you are entitled to.
Your tax card is in digital form, and you find it at the top of your preliminary income assessment - which you find in E-tax (TastSelv).

Tax card is a generic term for tax exemption card (in Danish: frikort), primary tax card (hovedkort) and secondary tax card (bikort).

Residents in Denmark may earn a certain amount of money each year before having to pay tax. If you earn less than this specific amount, a tax exemption card is the right tax card for you. If you earn more, a primary tax card and a secondary tax card are right for you.

Please be aware that your primary tax card should only be used with one provider, whereas your secondary tax card and your tax exemption card can be used by more than one provider at the same time.

Read more about the various types of tax cards below or let us help you understand the difference between your tax cards at Understand your tax card.

If you earn more than a certain amount, you should pay tax on your income. You have a primary tax card and a second tax card telling your employer/employers how much tax you have to pay.

You use your primary tax card for your primary earned income. Your primary tax card contains your withholding rate and the deductions you are entitled to. Based on this, your employer withholds a certain part of your salary and pays tax on your income on your behalf.

You should use your primary tax card with the employer from whom you earn the most. You use your secondary tax card if you also have other employers. Make sure to let your employer know which tax card to use.

Read more about Primary tax card and secondary tax card

You need a tax exemption card if you earn less than the amount you may earn before being taxed. This is typically relevant to young people who find their first job or who live at home with their parents while they receive the state education gran (SU).

Read more about Tax exemption card

You have to apply to get a Danish personal tax number and then to get a tax card.

If you already have a Danish personal tax number, you only have to apply for a tax card.

When you apply for a tax card, you get both a primary tax card and a secondary tax card. If you only have one income, you just use your primary tax card.

See how to apply for a Danish tax card and personal tax number

Your tax card may change during the year if, for example, you change your preliminary income assessment. Changes could mean that your withholding rate changes, that you become entitled to new deductions or lose the right to one or more deductions. It could have an impact on how much of your salary your employer pays out to you and how much is withheld for tax.

Ultimately, the changes are important in ensuring that you pay the correct amount of tax during the year and as a result avoid having to pay outstanding tax at the end of the year.

Your employer will automatically be notified if your withholding rate or deductions change.

Read more about changing your preliminary income assessment at  If your income changes.

If you work as a freelancer or are being paid for single jobs or assignments, it could be a concert that you have played, your income is possibly considered B-income.
B-income is income from which tax and labour market contribution have not been deducted before you are paid.

You have to make sure that you pay tax and labour market contributions on your B-income.

Read more about paying tax and labour market contribution on your B-income at Tax as a freelancer

Language

Please see our legal guide (in Danish) for further legal information.