Ordinary tax on account is payable twice a year in equally large amounts. From February and onwards the company can see its ordinary tax on account instalments in E-tax for businesses (TastSelv Erhverv). The company may increase or decrease the instalments (optional tax on account). The instalments are calculated to be 50% of the company’s average corporation tax of the past three years.

  • The payment deadlines for both ordinary and optional tax on account are 20 March, 20 November 2018.

  • The payment deadline for the third optional tax on account 2018 is 1 February 2019.

  • The company pays via its tax account. The payment ID to be used is stated in the giro transfer form or in the company’s tax account under ‘Stamoplysninger’ (Master data) in E-tax for businesses.

Report and pay optional tax on account

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

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