What is the årsopgørelse?
The årsopgørelse (annual tax statement) is SKAT's final calculation of your tax for the previous year. It compares the tax you've already paid (through employer withholding) with the tax you actually owe based on your total income, deductions, and assets.
The result is either restskat (you owe money) or overskydende skat (you get money back).
When do you receive it?
March
The årsopgørelse for the previous year becomes available on skat.dk. You receive a notification in your e-Boks.
April–May
Deadline to correct information and submit changes if you have income not automatically reported.
June–August
Tax refunds are typically paid out April-June. Any restskat is collected as a supplement to preliminary tax from September.
How to read your årsopgørelse
Income
Your total gross income including salary, bonus, B-income, and capital income.
AM-bidrag
8% labor market contribution deducted from your gross salary. This is the first tax you pay.
Deductions
Personal allowance, employment deduction, commuter deduction, and other approved deductions.
Taxable income
Your income after AM-bidrag and deductions. This is the amount that gets taxed.
Calculated tax
The tax you owe based on municipal tax, bottom tax, and any top tax.
Tax already paid
The tax your employer withheld throughout the year based on your preliminary tax assessment.
Result
The difference between calculated tax and paid tax = restskat or overskydende skat.
Restskat and overskydende skat
Restskat — you owe money
Restskat occurs when you've paid too little tax during the year. This can happen due to: salary increase without updating your preliminary tax, extra income (e.g., rental, stock gains), or unreported B-income.
Restskat under 22,690 DKK (2026) is automatically added to your tax the following year with a percentage surcharge. Larger amounts are collected in 3 installments.
Overskydende skat — you get money back
Tax refunds are typically paid out April-June. This happens when: you had many deductions, your income was lower than expected, or your preliminary tax was set too high.
You receive a small interest on overskydende skat, but it's lower than inflation.
Disagree with your årsopgørelse?
If you believe there are errors in your årsopgørelse, you can dispute it:
- 1Step 1
Log in to skat.dk and review all items carefully
- 2Step 2
Correct any errors via "Ret årsopgørelsen" before the deadline (typically May 1st)
- 3Step 3
Contact SKAT by phone or via borger.dk if you have questions
- 4Step 4
File a formal complaint with Skatteankestyrelsen if you disagree after review
Calculate your tax now
Want to know what your net salary will be in 2026? Our calculator uses the current tax rates.
Frequently Asked Questions
What is restskat?
Restskat (back tax) is the tax you owe because you paid too little during the year. It can happen due to salary increases, extra income, or unreported earnings.
What is overskydende skat?
Overskydende skat (excess tax) means you overpaid your tax. The amount is paid to your NemKonto, typically in April-June.
When do I get my refund?
Tax refunds are typically paid out April-June. You'll receive a notification in e-Boks when the amount is ready.
How do I dispute my årsopgørelse?
You can correct errors on skat.dk before May 1st. If you still disagree, you can file a complaint with Skatteankestyrelsen within 3 months.