The forskudsopgørelsen for 2026 — A Brief Overview
The forskudsopgørelsen is a type of budget for your expected income and tax for 2026.
Situations in Which You Must Amend Your forskudsopgørelsen
- The page lists "Har hjemmearbejdsdage" as a situation to consider.
- If your salary increases or decreases, you must amend your forskudsopgørelsen.
- If you get a new job, you must amend your forskudsopgørelsen.
- If you lose your job, you must amend 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 amend your forskudsopgørelsen.
- If you have closed your company, you must amend your forskudsopgørelsen.
- If you go on maternity leave, remember to amend your forskudsopgørelsen.
- If you receive unemployment benefits, remember to amend your forskudsopgørelsen.
- If you receive social assistance, remember to amend your forskudsopgørelsen.
- If you retire, remember to amend your forskudsopgørelsen.
- If you go on early retirement, remember to amend your forskudsopgørelsen.
- Remember to amend your forskudsopgørelsen when your salary changes.
The page provides examples of situations in which you must amend your forskudsopgørelsen.
Driving Deduction (Kørselsfradrag) and Number of Commuting Days
You must enter your driving deduction (kørselsfradrag) in field 417 of your forskudsopgørelsen.
You must state your expected number of commuting days on your forskudsopgørelsen.
Purchase or Sale of Property — What is Mentioned
You must amend your forskudsopgørelse if you purchase or sell a property, ensuring you pay the correct property tax each month. The page explicitly mentions both "Køber bolig" (buying a home) and "Sælger bolig" (selling a home) as relevant situations.
Income from Abroad
If you have salary income or pension income from abroad, you must declare your foreign income 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 "topskat" (top tax) and "toptopskat" (top-top tax) have been introduced.
- The previous "topskat" is now called "mellemskat" (middle tax).
- The page includes a link to view the percentages and thresholds for "bundskat" (bottom tax), "mellemskat" (middle tax), "topskat" (top tax), and "toptopskat" (top-top tax).
- Effective 2026, children will no longer be required to pay "am-bidrag" (labor market contribution); the "am-bidrag" is removed only in the year an individual turns 18.
- From 2026, an additional "beskæftigelsesfradrag" (employment deduction) will be available to 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 for youth and students. The page also links to a video titled "Understand your forskudsopgørelsen in 2 minutes".
Contact SKAT — Phone and Opening Hours
You can contact SKAT by phone at 72 22 28 28.
- Monday: 9 AM – 5 PM.
- Tuesday–Thursday: 9 AM – 4 PM.
- Friday: 9 AM – 2 PM.