Update your forskudsopgørelse when your job or pay changes

Why should you update your forskudsopgørelse?

The forskudsopgørelse, or preliminary income assessment, is your tax budget for the year. The Danish Tax Agency uses it to create your tax card (skattekort), which your employer uses to withhold tax from your pay. If the figures are wrong, you pay too much or too little tax every month.

When you update the preliminary income assessment in TastSelv, your tax card is adjusted automatically and your employer receives the new card digitally. This way you avoid outstanding tax (restskat) when your tax assessment notice for 2026 arrives in March 2027.

What do you do when you get a new job or your pay changes?

If you get a new job, select Nyt job (new job) under Oftest tilføjede felter (most frequently added fields) and enter your expected pay for the whole year before labour market contribution (AM-bidrag) in field 201. If your pay changes during the year, fill in field 201 as well as fields 360, 361 and 366, which show your income and tax paid up to the change.

If you work in short, fixed-term jobs and do not know your total pay for the year, the Danish Tax Agency recommends converting your current monthly pay into an annual amount. If you lose your job, you should also update the assessment, because you are no longer entitled to the employment allowance (beskæftigelsesfradrag).

The Tax Agency particularly points out that you should update if your pay including labour market contribution goes above or below DKK 696,957 in 2026, or if you pay middle-bracket, top-bracket or additional top-bracket tax (mellemskat, topskat or toptopskat) and your pay increases.

What is the difference between hovedkort, bikort and frikort?

Your tax card is digital and shown at the top of your preliminary income assessment. The primary tax card (hovedkort) contains both your withholding rate and your allowance and may only be used by one employer at a time. If you have several jobs, the others must use the secondary tax card (bikort), where tax is withheld from the full amount.

The tax-exemption card (frikort) is used if your expected income is below the amount you can earn tax-free, which is generally DKK 54,100 in 2026. If an employer uses the wrong card, ask the employer to retrieve the correct one digitally, as you cannot do this yourself.

Which other changes should you enter?

If you change workplace or start working from home, update the number of working days in field 417 so that your transport deduction is correct. The travel deduction (rejsefradrag) and the deduction for double housekeeping (dobbelt husførelse) go in field 429.

Income from Poland, such as salary, pension or rental income, must also be included in your preliminary income assessment. The assessment for the coming year is ready in November, which is a good time to check it before the new year starts.