Advance tax return 2026: What you need to check now

The advance tax return for 2026 is now available on skat.dk

It's essentially your tax budget for the coming year - the better the numbers match your reality, the more accurate your monthly tax payment will be. If there have been changes in your life (such as a new job, relocation, retirement or changes in interest expenses), you should update your tax estimate now to avoid unpleasant surprises at the end of the year. By taking a few minutes to review the numbers, you could save yourself some back taxes and even get more money paid out each month. For example, DKK 12,000 in annual interest expenses will result in around DKK 380 more paid out per month if you report them right away.

Important points to check

Earnings

Check that your expected salary and other income for 2026 are up to date. The Danish Tax Agency uses last year's figures as a starting point, so correct them if you get higher or lower salary, bonuses or change jobs. Also remember to adjust if you go on maternity leave, unemployment benefits, cash benefits, pension or early retirement - anything that changes your income.

Interest and loans

Check your interest costs on mortgages and other loans. If interest rates have increased or you have rescheduled loans, update the amount. This will increase your monthly deduction, so you'll pay less tax right away. If you've recently bought or sold a home, you should also make sure that both interest deductions and housing taxes have been adjusted.

Mileage deduction

Do you get a commuting deduction for transportation to work? This deduction is not automatically entered, so you need to enter it yourself on the income tax return (field 417). Enter the expected number of working days and km if you have more than 12 km to work each way. (Note that from 2026, some students in peripheral municipalities can also get a mileage deduction for education).

Housing tax

If you are a homeowner, look for the property tax entry. 2026 is the third year that property taxes are collected on an ongoing basis via the withholding statement. If you've bought or sold a home, the figures need to be corrected so that you pay the correct property tax each month. Also check if you've signed up for the property tax increase freeze scheme - the withholding statement will show if you're getting a loan to cover a tax increase and you can opt out if you'd rather pay the increase now.

Trade union/unemployment insurance

Make sure that union and unemployment insurance contributions are entered correctly. Often, last year's deductions are automatically carried forward, even though you may no longer be a member or paying the same amount. Avoid getting too much deduction (or none at all) by adjusting these items according to your current situation.

Tax changes in 2026

Next year will bring several new tax rules that you should be aware of as they may affect your tax return:

Top tax and new top tax

From 2026, the current top tax will be restructured into three levels. There will be an intermediate tax of 7.5% on personal income above approximately DKK 641,000, an adjusted top tax of another 7.5% above approximately DKK 777,900, and a top-top tax of 5% on income above approximately DKK 2.6 million. The previous top tax is now called middle tax. For many, the change will mean a lower marginal tax rate - especially for incomes just above the old top tax threshold - while people with very high incomes above DKK 2.6 million will experience a higher top tax on the upper part of their income.

No AM contribution for young people

From 2026, young people under the age of 18 will no longer have to pay labor market contributions (AM contributions) on their salary. This means that if you (or your children) receive salary income at the age of 16-17, no 8% AM contribution will be deducted, resulting in a higher paid salary. (From January 1 of the year you turn 18, AM contributions are paid again).

Senior deduction

Older people in the labor market get a boost: From 2026, everyone in work who has 5 years or less until the state pension age will automatically receive an extra employment deduction (also called senior deduction). This means lower taxes for those approaching retirement age, which should already be reflected in your tax return if you belong to this group.

Typical pitfalls

Even small inaccuracies can lead to either back taxes or overpaid taxes. Here are some classic mistakes to avoid:

Forgetting to update when things change: The most common mistake is simply not correcting your withholding statement when something changes. If you change jobs, get a raise, or experience anything else that affects your finances, update the numbers right away.

Using outdated information: As mentioned, the system often carries over last year's figures. This can mean that deductions such as mileage, union or pension contributions are listed even though they are no longer applicable. Conversely, new deductions may be missing. Go through your figures and remove/add to make them fit.

Incorrect entry: Be careful when reporting. For example, enter your annual salary for 2026 (gross) - not your monthly or weekly salary. A common mistake is entering an amount in the wrong unit or entering the wrong number of zeros, which can significantly distort your taxes. Double-check all amounts before you approve.

Ignoring limits and rules: If you receive SU or other benefits with income limits, keep an eye on your tax-free allowance. If you earn too much on top of SU, you may have to pay back SU. Plan any extra income or pension contributions to avoid exceeding the limits.

When and how to correct?

The withholding tax return for 2026 opened in November 2025, and you can already log in and correct it on skat.dk. For most employees, changes must be made no later than January 20, 2026 to be reflected in the first salary payment in the new year.

However, you don't have to wait for the annual distribution date - in principle, you can adjust your tax return throughout the year if your situation changes along the way.

Here's how you do it: Log in to TastSelv on skat.dk and find your tax return for 2026. Here you can correct the fields for income and deductions. Enter the corrected amounts in the relevant fields (the system will show instructions for each field). When you save the changes, your employer will automatically be notified via the new tax card, so your deduction percentage or deduction will be adjusted.

You can make multiple corrections if needed - the important thing is that the numbers are as accurate as possible so you pay the right taxes on an ongoing basis. In short, a quick check and update of your withholding statement will ensure that you pay the correct taxes in 2026 and avoid tax penalties or unexpected adjustments.