Årsopgørelse: How to Read Your Danish Annual Tax Return

Annual Tax Return (Årsopgørelse)

Updated By exploringdenmark

Every March, SKAT publishes your annual tax statement — the årsopgørelse. It shows your total income, deductions, taxes paid, and whether you owe money or get a refund. Your job is to check it and correct any errors. Most Danes get money back. Here’s how to read it.

ÅRSOPGØRELSE 2025 Personlig indkomst485,000 AM-bidrag betalt-38,800 Fradrag i alt-86,200 Beregnet skat152,400 Betalt i året158,600 OVERSKUD (refund)+6,200 YOU CHECK• Income correct?• Deductions missing? FIX ERRORS• Deadline: 1 May REFUND✓to NemKonto

Overview

The årsopgørelse is SKAT’s summary of your tax year. It compares how much tax you should have paid (based on actual income and deductions) vs. how much you actually paid (monthly withholdings). The difference is either a refund (overskydende skat) or a bill (restskat). Most people get a refund of 2,000–10,000 DKK.

When it arrives

SKAT publishes årsopgørelsen in March of the following year. Your 2025 tax return appears in March 2026. You receive a notification in your e-Boks when it is ready. The deadline to check and correct it is typically 1 May.

How to access it

Log in to TastSelv

Go to skat.dk/tastselv and log in with MitID. This works from abroad.

Find årsopgørelsen

Navigate to “Årsopgørelse” (Annual statement). Select the relevant tax year. The full breakdown is displayed.

Review each section

Go through every line. SKAT pre-fills most information from your employer, bank, and pension fund. But they do not know about everything — some deductions must be claimed manually.

Key lines explained

  • Personlig indkomst: Your gross personal income (salary, B-income, benefits).
  • AM-bidrag: 8% labour market contribution. Deducted before income tax calculation.
  • Kapitalindkomst: Capital income (interest, dividends). Can be positive or negative.
  • Ligningsmæssige fradrag: Itemised deductions — includes befordringsfradrag (commuter deduction), union/A-kasse fees, and other allowable expenses.
  • Beskæftigelsesfradrag: Employment deduction — automatic, ~10.65% of salary up to a cap.
  • Personfradrag: Personal allowance — ~49,700 DKK (2025). Tax-free income.
  • Beregnet skat: Total tax calculated (bundskat + kommuneskat + topskat if applicable).
  • Betalt skat (indeholdt A-skat): What your employer already withheld throughout the year.
  • Overskydende skat / Restskat: The difference. Positive = refund. Negative = you owe.

What to check

  • Income: Does the total match your payslips? Check every employer if you changed jobs.
  • Commuter deduction: If you commute more than 24 km round trip daily, claim befordringsfradrag. SKAT does not calculate this automatically — you must enter it yourself.
  • Home-to-work distance: Verify the km calculation is correct.
  • Union and A-kasse fees: Usually reported automatically, but check they appear.
  • Interest expenses: Mortgage interest, student loan interest. Usually auto-reported by banks.
  • Charitable donations: If you donated to approved Danish charities, these should appear (auto-reported if you gave your CPR).
  • Foreign income: If you had income abroad, it must be reported. Double taxation treaties may apply.
  • Craft deduction (håndværkerfradrag): Deductions for home improvement labour. Must be claimed manually.

The most commonly missed deduction is the commuter deduction. If you drove or took public transport more than 24 km round trip to work, you are leaving money on the table. Add it manually under “Befordringsfradrag”.

Common errors

  • Missing commuter deduction: Worth 1,000–10,000+ DKK/year depending on distance. Add it yourself.
  • Wrong employer income: If you changed jobs mid-year, verify both employers reported correctly.
  • Forskerskatteordningen not reflected: If you are on the 27% tax scheme, verify it is applied correctly.
  • Missing rental income: If you sublet part of your home, this must be reported.
  • Foreign bank interest not reported: Danish banks auto-report; foreign banks do not. Add manually.

How to correct errors

In TastSelv, click on the line you want to change. Enter the correct figure. SKAT recalculates automatically. Submit before the 1 May deadline. Changes after the deadline are possible but may delay your refund or incur interest on amounts owed.

For complex situations (foreign income, business income, property sales), consider consulting an accountant (revisor) or SKAT’s helpline.

Your refund or bill

  • Refund (overskydende skat): Paid to your NemKonto automatically, usually in April–May. SKAT adds a small interest amount.
  • Bill (restskat): If under ~22,300 DKK, it is divided into 3 instalments added to your next year’s monthly tax payments. If over that amount, additional interest applies and you may need to pay directly.
Keep your NemKonto active

SKAT pays refunds to your NemKonto. If you have left Denmark, make sure your Danish bank account (or foreign IBAN registered as NemKonto) is still active. Otherwise SKAT has nowhere to send your money.

Common problems

I owe money unexpectedly

Usually because your forskudsopgørelse (preliminary tax estimate) was wrong — you earned more than estimated, or deductions were lower. For next year, update your forskudsopgørelse as soon as circumstances change.

I left Denmark and need to file

You must still file your årsopgørelse for the year you left. Log in to TastSelv from abroad using MitID (it works internationally). See the leaving Denmark guide.

I missed the 1 May deadline

You can still make corrections after the deadline, but SKAT may have already processed your return. Contact SKAT to request a reopening (gen-optagelse). For corrections within 3 years, this is usually straightforward.

Questions and answers

Do I need to file if SKAT already has all my information?

Technically, the årsopgørelse is automatic. But you must review and approve it. If you do nothing and there are errors, you lose money (missed deductions) or face a bill later (unreported income).

Can I file jointly with my spouse?

Denmark has individual taxation — each person files separately. However, unused personal allowance can transfer to a spouse automatically.

What if I earned income in two countries?

Report all worldwide income. Denmark taxes residents on worldwide income but provides credit for tax paid abroad under double taxation agreements. This is complex — consider professional help.

How long should I keep tax records?

SKAT recommends 5 years. Keep payslips, receipts for deductions, and any correspondence with SKAT.

Sources

  1. SKAT — årsopgørelse access and correction.
  2. TastSelv — online tax portal.