Danish annual tax assessment: checks, deadlines and corrections

Your annual assessment, årsopgørelse, shows income, deductions and tax for a completed year. Open the correct year in TastSelv, compare its figures with your records and correct errors or omissions. The preliminary assessment, forskudsopgørelse, is your tax budget. The Danish Tax Agency says the 2027 preliminary assessment opens on 24 November 2026. Information checked on 13 November 2026.

Which year are you changing?

The income year differs from the year in which you read the assessment. The 2025 annual assessment opened on 23 March 2026. The assessment for income earned in 2026 belongs to spring 2027. The agency's transport-deduction guidance already refers to making annual-assessment changes from March 2027, but the pages checked did not specify an exact opening day.

If you find an error in 2025 income during November 2026, open the 2025 assessment. Updating your 2027 tax budget does not itself correct the earlier income year. Sources: the agency's annual and preliminary assessment guidance.

Sign in and compare your records

Go to skat.dk and sign in to TastSelv Borger. Select the annual assessment and check the year. Its top section shows whether the calculation produces a refund or outstanding tax. Employers and other reporting organisations supply many figures automatically, but you still need to check them.

Gather payslips, interest statements, pension information and evidence for the items you need to change. Compare annual amounts with annual amounts. Net pay reaching your bank account is not the same as earnings before tax deductions. Keep a record of actual workplace attendance if you claim a transport deduction.

A field you cannot edit needs a different route: contact the organisation that reported the figure or send evidence through the Tax Agency's secure contact service. Its guidance on earlier assessments describes this process.

Transport deductions: count actual travel days

The ordinary distance threshold is more than 24 km for the daily return journey. Eligibility can apply regardless of transport mode when the conditions are met. Home-working days, holidays and sick days do not count as journeys to work.

The Tax Agency also states that transport deductions do not transfer automatically from the preliminary assessment to the annual assessment. Enter them again for the completed year. Use the official calculator with the relevant addresses and actual days; moving home or changing jobs may create separate periods.

Source: official transport-deduction guidance, checked 13 November 2026.

Property and foreign income

Property tax also belongs to the correct year. The agency gives the example of a home bought in 2025 but taken over in 2026: it belongs on the 2026 preliminary assessment rather than the 2025 annual assessment. Use your takeover date and actual ownership details when reviewing the property section.

If you live in Denmark and receive foreign income, you must inform the Tax Agency. The annual assessment has a foreign-income section, Udenlandsk indkomst. A foreign payer or account does not establish that Denmark already has complete information. Keep the country, period, income type and evidence of any foreign tax paid.

If your liability changed between full and limited Danish tax liability during the year, the agency directs you to special tax-return forms. Establish the appropriate reporting route before trying to fit the figures into an ordinary field.

Which deadline applies?

Deadlines depend on the year and document. The confirmed dates below refer to specific 2026 processes. They cannot simply be moved forward by a year to create a 2027 calendar.

Sources: the agency's 2025 assessment timeline and preliminary-assessment page, checked 13 November 2026. Your specific reporting deadline appears in TastSelv. Reporting information and paying outstanding tax are separate obligations.

Can you correct older years after the spring deadline?

Yes. A separate ordinary reopening period applies to earlier tax assessments. The agency lists 1 May 2027 for income year 2023, 1 May 2028 for 2024 and 1 May 2029 for 2025. These dates do not cancel the original reporting or payment deadlines.

After the ordinary reopening deadline, special circumstances are required. Forgetting a deduction does not by itself qualify for an extraordinary correction. Describe the requested change precisely and provide evidence when TastSelv or the Tax Agency requests it. Source: guidance on older assessments, checked 13 November 2026.

If your annual assessment is missing

The agency lists self-employment, foreign income and a change in tax liability among possible explanations. You may have received a service letter and a tax-return form instead. The authority can produce the assessment once the necessary information has been supplied.

A spouse's tax return can also affect when your assessment becomes available. Read the message in TastSelv to find out what is needed. Passing the general opening date does not automatically mean that your document has been lost.

Refunds, outstanding tax and help

Refunds are paid to NemKonto. Payment can take longer where information is missing, the amount requires checking or public debt is being examined for possible offsetting. The Tax Agency says it does not state specific refund amounts in emails or text messages. Enter through skat.dk to view your calculation.

For outstanding tax, read the payment information for the relevant income year. The 2025 rates and payment deadlines are not a forecast for income year 2026.

For help with records, browse accountants in Copenhagen, accountants in Aarhus and accountants in Odense. Explain the task and agree its scope and price before work starts. Use the Tax Agency's authorisation arrangements for adviser access; keep your personal MitID private.

Official sources

All checked 13 November 2026.

Annual assessment.

Timeline for income year 2025.

Preliminary assessment and November opening date.

Viewing and understanding an assessment.

Transport deductions.

Property tax on the assessment.

Foreign income.

Older assessments.

Missing assessments.

Refunds.

Outstanding tax for 2025.