Danish Taxes in 2025
Understand Danish taxes for expats, residents and workers in 2025: what you pay, key rules, common deductions, deadlines and how to file online.
Overview: How Danish tax works
Withholding
Employers deduct your tax via your tax card (skattekort). Keep it up to date to avoid under/overpayment.
What you get
Taxes fund healthcare, education and social security. Most residents also have a personal allowance that reduces taxable income.
2025 tax rates (at a glance)
State tax
A basic state tax applies to most income, and an additional “top tax” above an annual threshold set each year.
Municipal tax
Varies by kommune (municipality). Your total rate depends partly on where you live.
AM-bidrag (8%)
Labour market contribution of 8% is taken from salary before other taxes are calculated.
Church tax
Optional and only for members of Folkekirken. If you’re not a member, you don’t pay it.
Effective totals
Typical effective totals fall in the mid-30s to mid-40s %, depending on income and municipality.
Students
Students pay tax too, but may have a frikort (tax-free card up to a limit) and extra deductions.
Allowances & deductions
Personal allowance
An annual allowance (amount set each year) reduces your taxable income automatically.
Commuting
Distance to work can be deductible above a daily threshold; rates are set annually.
Interest & union dues
Mortgage/loan interest and union fees are commonly deductible.
Education
Relevant courses/tuition tied to your work can sometimes be deducted.
Family
Some childcare costs, alimony or child support may reduce tax.
Foreign income
Foreign income is usually reportable; double-taxation treaties may give relief.
How to pay & file
CPR & tax card
Get a CPR number, then your employer requests your tax card from SKAT.
Withholding or instalments
Employees have tax withheld; self-employed pay on account via instalments.
Manage online
Use skat.dk (MitID login) to view, correct and file. English guidance is available.
Key dates in 2025
Preliminary tax
Update your forskudsopgørelse each November for the coming year.
Annual statement
Check your årsopgørelse in March and submit any changes by the employee deadline (typically around 1 May).
Refunds & bills
Refunds are paid automatically to your NemKonto; underpayments must be settled by SKAT’s due dates to avoid interest.
Useful resources (official)
SKAT portal
skat.dk — file, calculate and manage your taxes.
Calculators
skat.dk/borger — check withholding and estimates.
Help in English
Contact SKAT — phone & online guidance.
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Frequently Asked Questions
❓ Do I need to file?
Employees usually just review/accept their årsopgørelse online — but always check and correct if needed.
💸 How much will I pay?
It depends on income and municipality. Use SKAT calculators for a personal estimate.
🌍 Foreign income?
Usually taxable/declared in Denmark, with possible relief under double-tax treaties.
🧑🎓 Students & frikort?
Many students have a tax-free allowance (frikort) up to a limit; above that, normal tax applies.
⏱️ Late payment?
Interest/charges may apply if you miss due dates. Pay or adjust via skat.dk.
🔒 Is data safe?
SKAT uses MitID and strict security for tax services and messages (e-Boks).