The Danish Tax Agency has published the interest rates for residual tax and excess tax for individuals

Residual tax etc. for the income year 2022
The rules for calculating interest and percentage supplements to residual tax are as follows:

  • If the residual tax is paid before January 1, 2023, no interest or percentage surcharge is payable
  • If the residual tax is paid in the period January 1 - July 1, 2023, overnight interest is payable
  • If the residual tax is not paid until after July 1, 2023, a percentage surcharge must be paid.


Payment before the New Year
No overnight interest or percentage surcharge is payable.

Payment in the period January 1, 2023 - July 1, 2023
When paying the remaining tax in the period January 1, 2023 - July 1, 2023, overnight interest of 1.7% p.a. is payable. Overnight interest cannot be deducted.

Residual tax not paid by July 1, 2023
If the residual tax for the income year 2022 is not paid by July 1, 2023, a fixed percentage surcharge of 3.7% must be paid. The percentage surcharge cannot be deducted.

If the residual tax for the income year 2022 amounts to DKK 121,700, DKK 21,700 plus 3.7% or a total of DKK 22,503 is included in the advance tax for the income year 2024. The remaining residual tax of DKK 100,000 plus 3.7% or a total of DKK 103,700 is collected in three installments in August, September and October 2023.

AM contributions
AM contributions are covered by the rules on residual tax. This means that even if the AM contribution is underpaid, overnight interest or a percentage surcharge must be paid.

Excess tax
When paying out excess tax for the 2022 income year, you willwill not a percentage surcharge, as this is calculated at 0.0%.