B-income is income on which tax and labour market contributions (AM-bidrag) have not been withheld by your employer, for example if you work freelance or have been paid a fee for giving a concert or a lecture.

It is your responsibility to pay tax and labour market contributions on such income.

Minor B-income: Pay tax using Dankort or online banking

Regular B-income: Enter regular B-income in your preliminary income assessment, field 210

If you have fixed B-income, it is easiest to pay the tax by changing your preliminary income assessment.

Once you have done so, we will withhold more tax by increasing your withholding rate and/or lowering your monthly allowance.

If we are unable to include all your tax, you will also have to pay by using giro transfer forms. You will know when you change your preliminary income assessment.

You cannot pay giro transfer forms by means of a Dankort debit card.

Sign up for Nets direct debit service for your giro transfer forms

If you want to set up a standing payment order for your giro transfer forms, you must provide the following information for your online banking:

Sign up your provisional tax only (B-tax and labour market contributions)

1. PBS no.: 02056372

2. Debtor group: 00001

3. Customer no.: 16xxxxxx9xxxx25 (the Xs represent your civil registration number (CPR in normal order)

Sign up all your personal taxes (provisional tax, outstanding tax and outstanding labour market contributions)

1. PBS no.: 03663833

2. Debtor group: 00002

3. Customer no.: 16xxxxxx9xxxx25 (the Xs represent your civil registration number (CPR in normal order)

As soon as the payment appears on your payment summary from Betalingsservice, you must stop using the giro transfer forms.

You can also bring your giro transfer form to your bank and ask them to set up Nets direct debit service.

If your B-income is minor or if it was earned as a lump sum, the easiest way to pay tax on the income is by using your dankort or online banking. Please note that this option is in Danish.

If you want to calculate your B-tax, you begin by deducting 8% of labour market contribution from your B-inome. Next, you calculate the tax by means of your withholding tax rate, which is stated in you preliminary income assessment. Please remember to pay both labour market contribution and tax.

Example

Your B-income is DKK 1,000 and in your preliminary income assessment it says that your withholding rate is 38%.

You have to pay... DKK
Labour market contribution: DKK 1,000 (B-income) x 8% (labour market contribution) =   80.00
Tax: DKK 920 (B-income - Labour market contribution) x 38% (withholding rate) = 349.60
Total: DKK 80 (Labour market contribution) + DKK 349.60 (tax) = 429.60

You change or cancel your B-tax instalments and giro transfer forms in your preliminary income assessment by:

  • Changing your income in field 210.
  • Entering the amount of B-tax you have already paid in field 342.

You may now discard the rest of the original giro transfer forms.

Change your preliminary income assessment, fields 210 and 342

If you have received giro transfer forms and have to pay from abroad, you need to use:

  • IBAN no: DK94 30000007540531

  • BIC/SWIFT code: DABADKKK

In the 'Message for the recipient' field (Meddelelse til modtager), please enter your civil registration number (CPR) and what the amount concerns.

If the payment line does not appear from your giro transfer forms, you can:

  1. Log on to E-tax (TastSelv)
  2. Select 'Betaling' (Payment)
  3. Select relevant income year, 2018 for example
  4. Please see 'Din B-skat 2018' (Your B-tax 2018) for your payment ID.

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