Every spring, Skattestyrelsen publishes your årsopgørelse (annual tax assessment) in TastSelv.
For income year 2025, the årsopgørelse becomes available on 23 March 2026.
That is the moment you can see whether you will receive a refund (overskydende skat) or whether you owe additional tax (restskat).
Many people treat the årsopgørelse like a “final statement”. In practice, it’s better to treat it as a short, structured review:
most data is pre-filled, but several high-impact items are still your responsibility.
A calm 20-minute review during the opening week can prevent missed deductions, avoidable restskat, and last-minute stress near the deadline.
Disclaimer: This is general information, not individual tax advice. If you have cross-border income, complex investments, or business activity, consider a tailored review.
Key dates at a glance (2026 timeline)
Bookmark this: it’s your “map” for the season.
- 23 March 2026: Årsopgørelse is available in TastSelv.
- From 24 April 2026: payout of overskydende skat (refunds) to NemKonto starts.
- 20 May 2026: deadline to correct your årsopgørelse (extended this year).
- 1 July 2026: deadline to submit oplysningsskema (where applicable).
- 1 July 2026: deadline to pay restskat without procenttillæg.
Practical takeaway: do your main review early (opening week), and aim to complete corrections well before the May deadline.
July is the “hard stop” for oplysningsskema and for restskat payments without procenttillæg.
Årsopgørelse vs oplysningsskema: why some people don’t “get” an årsopgørelse
Most people receive an årsopgørelse on 23 March. Some do not — and that’s not automatically a problem.
In many cases, it simply means your case runs through an oplysningsskema flow.
After you submit/approve the required information, Skattestyrelsen forms your årsopgørelse.
In practice, oplysningsskema is common if you have business activity (or had it earlier), or if you have
income/assets abroad. The important point is to identify which flow you are in and follow the right deadlines.
What to prepare before 23 March (pre-flight checklist)
A) Admin basics (5 minutes now, saves hours later)
- NemKonto: confirm you have a valid NemKonto registration (refunds are paid to NemKonto).
- TastSelv access: make sure MitID login works and you know where to find “Ret årsopgørelsen”.
- Expecting a larger refund? be aware that some cases are checked before payout; “from 24 April” is not always “on 24 April”.
B) Gather the items Skattestyrelsen often can’t know for you
You do not need a perfect archive. The goal is to have the data ready so you can spot missing items and correct them efficiently.
- Commuting / kørselsfradrag (befordringsfradrag): actual on-site workdays (exclude days with home office, holiday, sickness).
- Servicefradrag: receipts/invoices and proof of payment.
- Investments (shares/ETFs): statements if you used foreign brokers or platforms.
- Crypto: transaction summaries and realized gain/loss calculations.
- Platform income / deleøkonomi: annual statements from platforms (rental, side gigs, etc.).
- Foreign income/tax: salary/pension statements, foreign withholding/tax paid, residency changes.
Your 20-minute day-one review (step-by-step)
This workflow is designed to be fast and structured. It catches most high-impact mistakes without turning into a full “tax project”.
Step 1: “Big numbers” sanity check (3–5 minutes)
- Result: refund or restskat? Note it.
- Income totals: do the main income sources look correct (employers, benefits, pensions)?
- Paid tax/withholding: if the result surprises you, note major year changes (job change, bonus, periods with incorrect withholding).
Step 2: Check the items you typically must supply yourself (10–12 minutes)
Skattestyrelsen receives most data automatically (bank, employer, etc.), but there are categories you often must report yourself.
Read your årsopgørelse once with a “missing items” mindset and flag what needs attention.
Common “you must add this yourself” categories include:
- Kørselsfradrag (commuting)
- Servicefradrag
- Gains/losses on shares and other securities
- Gains/losses on crypto
- Deleøkonomi income (e.g., renting out room/home/car)
- Work-related deductions (courses, literature, etc.)
- Foreign circumstances (udlandsforhold), including foreign tax paid
Practical method: list only the categories that actually apply to your 2025 life. For each, decide:
“already correct” vs “needs update”. Don’t deep-dive yet — just flag the work.
Step 3: Red flags that often create restskat (3–5 minutes)
If you owe tax, try to explain the reason in one sentence. If you can’t, pause and investigate before you just pay. Typical reasons include changes in interest expenses, buying a home, feriepenge timing after job change, using the main tax card twice, or missing deductions like commuting.
Refunds (overskydende skat): payout timing and delays
When will the money be paid out?
Skattestyrelsen pays overskydende skat to your NemKonto from 24 April 2026.
Why payout can be delayed
Delays can happen if you still need to submit oplysningsskema, if the refund is larger and requires checks,
or if you (or your spouse) have public debt that must be offset before payout.
Important detail: interest on refunds for income year 2025
Procentgodtgørelsen (interest on your refund) is 0% for income year 2025.
Practical implication: if you know something is missing, it’s rational to correct early rather than “wait for interest”.
Restskat (tax due): what to do and the key deadline on 1 July 2026
If your årsopgørelse shows restskat, you can usually reduce the long-term cost by acting early.
The official timeline sets 1 July 2026 as the deadline for paying restskat without procenttillæg.
Operational detail that prevents nasty surprises
When you pay restskat, your payment is registered 2–3 business days after the payment date.
Practical takeaway: don’t pay on the last day and assume it will appear instantly.
What to do (practical sequence)
- Decide if the årsopgørelse is “final enough” or if you have legitimate corrections to submit first (missing deductions/income).
- If you can’t explain the restskat, investigate (the root cause is often an incorrect forskudsopgørelse setup during the year).
- After the season: update your forskudsopgørelse for 2026 so you pay the right tax monthly and avoid repeating the issue next year.
Cross-border / expat checklist
If you had foreign income, foreign pensions, foreign investments, or moved in/out of Denmark during 2025,
treat your case as “higher risk for missing items”.
- Residency changes: if your tax liability changed during the year, you may not be able to use TastSelv the usual way for oplysningsskema submissions.
- Foreign income/assets: you may need to provide missing amounts under udlandsforhold (even if you paid tax abroad).
- No årsopgørelse on 23 March? first identify whether you have a service letter + oplysningsskema flow.
If you must report foreign figures, remember to convert foreign currency to DKK.
Business owners (and former business owners)
You can be in a business-related reporting flow even if you mainly think of yourself as an employee.
If you (or your spouse) have or previously had a business, Skattestyrelsen may issue a service letter and an oplysningsskema, and then form the årsopgørelse after you approve/submit.
- Oplysningsskema deadline: 1 July 2026.
- If you no longer have a business: you may still need to confirm that status in the oplysningsskema flow before the årsopgørelse is formed.
“I didn’t get an årsopgørelse” — what it means and what to do
If you don’t receive an årsopgørelse, it can be because you (or your spouse) have/previously had a business, you have income from abroad, you lived abroad part of the year, or certain special situations apply.
Next steps
- Check whether you received a service letter and an oplysningsskema instead.
- Follow the correct path: either correct in TastSelv (where possible) or submit the required forms.
- Track the deadline: you must report by 1 July 2026. In some cases, the årsopgørelse is formed later — potentially by the end of October 2026.
FAQ
When does the årsopgørelse for 2025 open?
23 March 2026.
Until when can I correct my årsopgørelse?
20 May 2026 (extended this year).
When do refunds get paid out?
Refund payouts to NemKonto start from 24 April 2026, but some cases take longer.
Is there interest on refunds for income year 2025?
Procentgodtgørelsen is 0% for income year 2025.
What is the deadline to pay restskat without procenttillæg?
1 July 2026.
If I pay restskat, when does it show up in TastSelv?
Your payment is registered 2–3 business days after the payment date.
Why didn’t I receive an årsopgørelse?
Common reasons include business activity (you or spouse), foreign income/assets, living abroad part of the year,
or certain special situations. In many cases you will receive a service letter + oplysningsskema instead.
Need help?
If you want the calm version of tax season, do two things:
(1) run the 20-minute structured review during the opening week, and
(2) don’t wait until mid-May to fix items you already know are missing.
When a professional review makes sense:
- You have cross-border income, foreign pensions, or foreign investments
- You have crypto activity or non-Danish brokerage accounts
- You (or your spouse) have a business / oplysningsskema flow
- Your restskat/refund is unexpectedly high, and you can’t explain it