Tax & Money

Your skattekort, the card that sets your tax

Updated July 2026Reviewed July 2026
The one-line versionThe skattekort (tax card) tells your employer how much tax to withhold. It is electronic - you never hold a physical card - but without it, you are taxed at the punishing 55% default.

What the tax card does

The skattekort is the electronic instruction SKAT sends your employer, telling them exactly how much tax to withhold from each payslip. It is generated from your forskudsopgorelse and includes your monthly allowance and withholding rate. You never receive a physical card - it flows digitally to your employer.

Three types

CardWhat it is
Hovedkort (main card)Used by your primary employer; carries your monthly allowance
Bikort (secondary card)For a second job - no allowance, since it is already used on the main card
Frikort (exemption card)For low earners below the tax-free threshold - no tax withheld up to a limit
No tax card means 55% withholdingIf you start a job before SKAT has issued your tax card, your employer must withhold at the default rate of 55%. You get the overpayment back later via the aarsopgorelse, but it is a painful cash-flow hit. Sort your tax card as soon as you have a CPR.

How to get it

Once you have a CPR number, request a tax card from Skattestyrelsen - International Citizen Service can help set this up on arrival. Your employer then retrieves it electronically. If you are working here under three months without residence, you get a personal tax number and tax card instead.

Give your employer timeBecause withholding defaults to 55% without a card, arrange it before your first payday. If the first payslip was over-taxed, it corrects once the card is in place and any excess returns at year-end.

Common questions

Do I get a physical card?
No - it is entirely electronic. Your employer pulls it from SKAT using your CPR.
What if I have two jobs?
Your main job uses the hovedkort (with your allowance); the second uses a bikort (no allowance), so you are not double-counting the tax-free amount.
How do I lower my withholding rate?
Update your forskudsopgorelse with accurate income and deductions - the tax card regenerates from it.

Verified July 2026 against official sources: skat.dk (Skattestyrelsen), borger.dk and pension-provider documentation. Figures are 2026 levels and reset each January. General information, not financial or tax advice - see our editorial policy.

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