Forsudsopgørelsen for 2026 — Brief Concept
The forskudsopgørelsen is a type of budget for expected income and tax for 2026.
Situations in which you must correct your forskudsopgørelsen
- The page lists "Har hjemmearbejdsdage" as a situation to consider.
- If your salary increases or decreases, you must correct your forskudsopgørelsen.
- If you get a new job, you must correct your forskudsopgørelsen.
- If you lose your job, you must correct your forskudsopgørelsen.
- Buying a home — the page mentions this as a relevant situation.
- Selling a home — the page mentions this as a relevant situation.
- If your company’s profit changes, you must correct your forskudsopgørelsen.
- If you have closed your company, you must correct your forskudsopgørelsen.
- If you go on maternity/paternity leave, remember to correct your forskudsopgørelsen.
- If you receive unemployment benefits, remember to correct your forskudsopgørelsen.
- If you receive social assistance, remember to correct your forskudsopgørelsen.
- If you retire, remember to correct your forskudsopgørelsen.
- If you go on early retirement, remember to correct your forskudsopgørelsen.
- Remember to correct your forskudsopgørelsen when your salary changes.
The page shows examples of situations where you must correct your forskudsopgørelsen.
Driving Allowance and Number of Days with Transport
You must enter your driving allowance on your forskudsopgørelsen in field 417.
You must state your expected number of days with transport on your forskudsopgørelsen.
Purchase or Sale of a Home — What is Mentioned
You must correct your forskudsopgørelse if you buy or sell a home, so that you pay the correct property tax each month. The page explicitly mentions both "Buying a home" and "Selling a home" as relevant situations.
Income from Abroad
If you have salary income from abroad or pension from abroad, you must enter your income from abroad on your forskudsopgørelsen. This page includes a link with information on what you need to know and do if you live in Denmark and have income from abroad.
Changes in Tax Rules for 2026
- In 2026, a new top tax (topskat) and a top-top tax (toptopskat) have been introduced.
- The previous top tax is now called the middle tax (mellemskat).
- The page contains a link to view percentages and thresholds for bottom tax (bundskat), middle tax (mellemskat), top tax (topskat), and top-top tax (toptopskat).
- From 2026 onwards, children will no longer pay labor market contribution (am-bidrag); the labor market contribution is removed only in the year they turn 18.
- From 2026, there is an additional employment deduction (beskæftigelsesfradrag) for all employed individuals who are 1 or 2 years away from the state pension age.
Guides, Target Audiences, and Video on the Page
This page recommends using the guide for the fields in TastSelv. Guides are also provided for employees, as well as guides for young people and students. This page also links to a video titled "Understand your forskudsopgørelsen in 2 minutes."
Contact SKAT — Phone and Opening Hours
You can call SKAT at 72 22 28 28.
- Monday from 9 AM to 5 PM.
- Tuesday–Thursday from 9 AM to 4 PM.
- Friday from 9 AM to 2 PM.