Your preliminary income assessment is kind of your current income and tax budget for the 2021. If your life or financial situation changes, you need to adjust your preliminary income assessment in order to pay the right amount of tax throughout the year.

Please note that certain help texts in your preliminary income assessment in E-tax (TastSelv) are available in English. Click the question mark for the help text and then the English flag.

Special situations to pay attention to

Select one or more situations that apply to you in 2020

Fields to check in you preliminary income assessment for 2021:

Select a situation and see which fields you should check.

Field 417
Field 201
Field 304
Field 216
Field 221
Field 435
Field 999

See and change your preliminary income assessment

Would you like to be reminded when it is time to check and correct your preliminary income assessment?

Here, you can download two reminders for your calendar, one for January and one for June, to help you remember to check and correct your preliminary income assessment.

Yes please, download reminders for my calendar 

Read more about situations that may have an impact on your preliminary income assessment

If your financial situation changes substantially, you should change your preliminary income assessment accordingly. Such changes include if:

your salary increases or decreases
you work more from home (this impacts your deduction for transport between home and work)
you get a new job
you lose your job
you close your business
your business profit has changed

Other situations that may be relevant to you

You buy a home or a holiday home
You sell a home or a holiday home
You marry or divorce (link in Danish)
You begin to receive pension or early retirement benefits
You contribute more or less to your pension scheme
You start or stop receiving the state education grant (SU)
You are entitled - or not - to a deduction for transport between home and work
You start or stop having a deduction for interest expenses
You start your own business

It tells you about your expected income, tax deductions and allowances and the tax rate used by your employer to withhold tax.

Your preliminary income assessment is available each year in November, and it shows our estimate of your tax for the coming year. If your financial situation changes, you should change your assessment in order to pay the right amount of tax throughout the year.

When you make changes to your preliminary income assessment in E-tax (TastSelv) you also make changes to your tax card which is automatically sent to whoever pays your salary, student grant or pension.

If you want to see your actual earnings, your deductions and allowances and how much you paid in tax last year, you can see this from your tax assessment notice. Read more about your tax assessment notice.

If you want to raise your withholding rate, you need to ask your employer to do so. You are not able to do it yourself, and we cannot do it for you either.

Be cautious if you enter a higher income

It is unlikely that raising your withholding rate by entering a higher income in your preliminary income assessment will have any effect. This method is only an option if you pay top-bracket tax.

If your income is less than DKK 375,238 in 2020 (DKK368,317 in 2019), you risk paying too little tax if you enter a higher income. The reason is that if you enter a higher income, you will automatically be granted a higher employment allowance than what you are entitled to.

Alternatively, lower your deductions

You can lower your deductions (such as deduction for interest expenses or deduction for transport between home and work) in order to pay more tax during the year. In this way, you reduce the risk of having to pay outstanding tax the following year.

If your financial situation changes, you can make a calculation to see if you should change your preliminary income assessment. You can calculate your tax for 2021 (in Danish only) and compare the result with your current preliminary income assessment. However, you need to be up-to-date on your financial situation as you need to enter all relevant information.

Has your income, withholding rate or you deductions and allowances changed? If so, you can calculate what that means to your next payment.

Understand your preliminary income assessment and your tax assessment notice

the difference between the preliminary income assessment and tax assessment notice

Which is which?

Preliminary income assessment

This is our assessment of your tax budget (income and tax payable for the coming year).

  • Preliminary income assessment is:
  • Budget
  • Applies to next year
  • May be updated several times during the year

Tax assessment notice

This is our calculation of your final tax accounts for the past year (your actual earnings and tax payment).

  • Tax assessment notice is:
  • Accounts
  • Applies to the past year
  • Calculated once a year

When is it happening?

You can see your preliminary income assessment on www.skat.dk/tastselv each year from November.

You can see your tax assessment notice on www.skat.dk/tastselv each year in March.

What should I do?

Preliminary income assessment

Update your preliminary income assessment when it is available or if:

  • your income changes
  • you raise a loan
  • you start a business
  • the distance between home and work changes

Tax assessment notice

Check your tax assessment notice and see if you are entitled to a refund or have to pay outstanding tax:

  • Check the information
  • Correct information if required

Please see our legal guide (in Danish) for further legal information.