Use your tax exemption card if your expected income within the year is less than the amount of money you are allowed to earn before you have to pay tax. If you have a tax exemption card, you can see how much you may earn before you have to pay tax at the top of your preliminary income assessment in E-tax (TastSelv)

Typically, you use your tax exemption card when you are young and start your first job or when you receive the state education grant (SU) while living at home and having no job.
Your tax exemption card may be used by multiple employers or providers (state education grant for example).

If you work and earn a salary, however, you will have to pay labour market contributions (am-bidrag) of 8% of your entire salary - even if you have a tax exemption card. However, this does not apply to the state education grant, general public benefits or pension benefits.

If you earn more during the year that the amount stated on your tax exemption card, you will receive a primary tax card and a secondary tax card. You have to notify your employer or provider to use your primary or secondary tax card. You should use your primary tax card if you only have one provider, or if you have more than one provider, you should use the primary tax card with the provider where you earn the most.

Read more about Primary tax card and secondary tax card.

At the end of the year, you will normally receive a new tax exemption card. However, please check your preliminary income assessment to see if it has been generated.

It varies from person to person how much you can earn without having to pay tax. It depends on your deductions and allowances which again depend on a number of personal matters.

At the top of your preliminary income assessment you can see the amount relevant for you. If you have a tax exemption card, it is stated as a so-called tax exemption amount which is the amount you are allowed to earn for the year without having to pay tax. If you have a primary tax card, the number stated tells you how much you may earn per month or per two weeks without having to pay tax.

The Danish Tax Agency (Skattestyrelsen) automatically generates a tax exemption card for you the year you turn 15.

If you want to generate a tax exemption card yourself, you can do so in E-tax (TastSelv).

Generating your tax exemption card

  1. Log on to E-tax (TastSelv) using E-tax password or NemID.
  2. If a tax exemption card amount already appears on your preliminary income assessment, your tax exemption card has been generated and you do not have to do anything further.
  3. If there is no tax exemption card amount, you need to enter your expected income in field 201. If you cannot see this field, click 'Nyt job' (New job) under 'Oftest tilføjede felter' (Frequently added fields) and select 'Lønindkomst' (Earned income).
  4. Enter the date of your first working day in field 366.
  5. Click 'Beregn' (Calculate) at the bottom of the page and check that you have entered the correct amount.
  6. Click 'Godkend' (Accept).

Your tax exemption card is now being generated. You can see it (various figures) at the top of your preliminary income assessment. You do not need to do anything further.

If you are a parent who wants to help your child, you need to log on to E-tax using your child's E-tax password or NemID.