Forskudsopgørelse for next year
In short
is a budget in advance: how much SKAT thinks you will earn next year and how much tax will be taken from you each month. Your is born out of it.
Do not mix it up with the . Årsopgørelse sums up the year that has passed. Forskudsopgørelse guesses the year that is coming. A mistake in it is paid for either by overpaying every month, or by a year and a half later.
SKAT fills it in from last year’s numbers — so it describes a life you may no longer have
Does this apply to me?
Yes, if you work or receive benefits in Denmark. Especially if your job, salary, address, commute or household changed during the year.
Steps
Open the calculation in TastSelv
On skat.dk log in with and open Forskudsopgørelsen. From borger.dk the way in is the button «Log på TastSelv på skat.dk».
What each field means — a breakdown →The green frame marks what to click.
First the income, field 201
Field 201 (Lønindkomst) is your expected salary for the whole of next year, before AM-bidrag and tax. If you changed job or got a raise, last year’s number here is always wrong.
Benefits go separately: dagpenge and sick pay go in field 304, kontanthjælp in field 216.
a yearly amount, not a monthly one, and not what lands in your account
Then the fradrag SKAT will not enter for you
The system knows about the payments that institutions report, and knows nothing about your life. This is what is missing most often:
Remove what is no longer there
Half the mistakes are not about what people failed to add, but about what they forgot to remove. Moved closer to work — befordring went down. Left the A-kasse — the contribution is gone. Left the job — there is no income.
Every extra fradrag left in the calculation becomes your debt in the spring a year later.
Beregn, then Godkend
Press Beregn and look at the new [[traekprocent|trækprocent]] and månedsfradrag. If it all looks right, press Godkend: without that the changes are not saved.
The new goes to your employer automatically, you do not have to send anything yourself.
Come back here more than once a year
The forskudsopgørelse can be edited at any time during the year, and that is exactly how it is worth using: your job or salary changes — you log in and fix it the same week.
Fixing it in December makes almost no sense: there are no paydays left in the year to even the difference out.
to avoid restskat for the year that is ending, you pay a voluntary amount before 31 December
What you will need
- MitID on your phone
- Your contract or your latest lønseddel
- Distance from home to work, km
- How much you pay to your union and A-kasse per year
- A statement of the interest on your loans
Danish words you will see
- Forskudsopgørelse
- The preliminary tax assessment for the year. It opens in November.
- Skattekort
- Your tax card: the rate and deduction your employer can see.
- Trækprocent
- The rate of tax withheld from your pay. It comes from your skattekort.
- Fradrag
- A deduction: the amount that is not taxed.
- Personfradrag
- The tax-free part of your yearly income that everyone has. It is the figure on your skattekort.
- Restskat
- Tax you underpaid during the year. You can see it in your årsopgørelse.
Common mistakes
- Pressing Godkend without reading. You confirm last year’s life, not next year.
- Entering your take-home income. Field 201 takes the amount before AM-bidrag and tax.
- Leaving in fradrag you no longer have. This is the most typical reason for restskat a year and a half later.
- Understating your income to have more each month. That is not a saving, it is a loan from SKAT — with a surcharge when you give it back.
- Waiting for November to fix something. The calculation can be edited all year round, and the earlier you do it, the smaller the difference.
Need to talk to a human?
SKAT will help with the forskudsopgørelse by phone and in English — they see exactly what you see. Have your CPR and your contract ready.
Where to turn and what to say →Where this information comes from
- Checked against sources: 21.09.2026
- Sources: skat.dk — Forskudsopgørelse, skat.dk — Check and change your preliminary income assessment, borger.dk — Forskudsopgørelse
This is an explanation in plain words, not legal advice. The final word always belongs to the authority. How we check
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