If you’ve received a notice about “acontoskat”, you’re not alone. Corporate tax in Denmark is partly paid as prepayments (aconto) and later settled when SKAT issues the final corporate tax assessment.
This guide explains what acontoskat is, key deadlines, when to adjust, and how to avoid the most common payment pitfalls.
What is acontoskat, and why do companies pay it?
Selskabsskat is Denmark’s corporate income tax. For most companies, the standard rate is 22% of the company’s taxable income.
Acontoskat is simply the corporate tax you pay in advance (on account). The purpose is to smooth cash flow and reduce the amount that may be due later as restskat
(corporate tax still owed after prepayments).
Ordinær vs frivillig acontoskat (the two parts)
In practice: “Ordinær” is SKAT’s automatic instalment plan. “Frivillig” is your adjustment (top-up or reduction) when the automatic amount doesn’t match reality.
1) Ordinær acontoskat (automatic instalments)
SKAT calculates the ordinary corporate tax prepayments for most established companies. These are typically paid in two equal instalments during the income year (commonly in March and November).
2) Frivillig acontoskat (your adjustment / top-up)
If the ordinary instalments are clearly too high or too low, you can reduce them or add a voluntary amount in TastSelv Erhverv.
Voluntary payments have three deadlines: 20 March, 20 November, and 1 February after the income year (moved to the next weekday if the date is a weekend/holiday).
Key deadlines (and why you got a message this week)
The most common reason companies receive reminders after year-end is the third voluntary (frivillig) deadline shortly after the income year ends.
| Type | Instalment | Typical deadline | Notes |
|---|---|---|---|
| Ordinær acontoskat | Rate 1 | 20 March | Automatic (most established companies) |
| Ordinær acontoskat | Rate 2 | 20 November | Automatic (most established companies) |
| Frivillig acontoskat | Rate 1 | 20 March | Optional adjustment/top-up |
| Frivillig acontoskat | Rate 2 | 20 November | Optional adjustment/top-up |
| Frivillig acontoskat | Rate 3 | 1 February (following year) | If weekend/holiday: next weekday |
Example (income year 2025): The “rate 3” deadline is 1 February 2026. Because that date is a Sunday, the practical deadline becomes the next weekday (Monday 2 February 2026).
When should a company owner adjust acontoskat?
Use this simple decision logic:
You may want to pay more (voluntary top-up) if:
- Profits were significantly higher than recent years (ordinary instalments are based on historic averages).
- You want to reduce restskat (tax still due) and any related percentage add-ons later.
You may want to reduce ordinary instalments if:
- The year was loss-making or clearly weaker than previous years and the automatic instalment is overstated.
- You need to protect liquidity and avoid tying up cash unnecessarily.
Newly started companies: In early years, there may be limited historic data for automatic calculations.
That can increase the risk of a larger settlement later unless you plan voluntary payments proactively.
How to change and pay acontoskat (TastSelv Erhverv + Skattekonto)
- Submit the change in TastSelv first (indberet/ændr).
Important: SKAT notes that payments can be returned if you pay before reporting the change. - Pay via Skattekonto using the company’s payment details (betalingslinje / identification).
- Respect the “5 business days” rule.
SKAT warns that paying too early can lead to automatic payback to NemKonto or unintended allocation.
Operational tip: If your deadline is close, initiate the process early—but time the bank transfer so it hits Skattekonto within the allowed window.
Percentages / add-ons
SKAT publishes annual percentages related to corporate tax settlements (e.g., refund percentage on overpaid tax, and add-ons related to late settlement or timing of voluntary payments).
The exact impact depends on whether you pay during the year (rate 1–2), shortly after year-end (rate 3), or settle later as restskat.
Income year 2025 (published figures): godtgørelsesprocent 2.8%, restskatteprocent 6.6%, and a “rate 3” related procenttillæg 1.3% (among other listed rates).
Practical takeaway: A voluntary “rate 3” top-up may still be financially beneficial compared to settling everything as restskat later—depending on your situation.
Always evaluate based on expected taxable income and liquidity.
When is restskat due? Restskat becomes due 1 November in the year following the income year and must generally be paid by 20 November.
How does acontoskat appear in bookkeeping?
Acontoskat payments are tax prepayments. They are not “the final corporate tax expense” by themselves.
The final corporate tax is determined when the annual tax return and SKAT assessment are completed, and prepayments are set off against the final liability (restskat) or refunded if overpaid.
- During the year: book payments as tax prepayments (asset / receivable), not as final tax expense.
- At year-end: recognise current corporate tax based on taxable income, then offset prepayments against that liability.
- At final assessment: book the restskat payment or the refund/credit from SKAT accordingly.
Common mistakes
- Paying before submitting the change in TastSelv.
This can lead to the payment being returned. - Paying too early on Skattekonto (outside the permitted window).
- Confusing acontoskat with VAT (moms).
Acontoskat is corporate income tax, not VAT. - Ignoring the issue after a very profitable year and being surprised by a large restskat later.
FAQ
Many established companies will have ordinary instalments calculated automatically, while newly started companies may have limited historic data and therefore rely more on voluntary planning.
Yes, you can adjust via TastSelv Erhverv, but you generally need to do it before the payment deadline.
The two most common reasons are (1) paying before reporting the change in TastSelv, and (2) paying too early due to Skattekonto timing rules.
No. Acontoskat is corporate income tax prepayment (selskabsskat). VAT (moms) is a separate tax system with separate returns and payment flows.
Need help deciding whether to adjust?
If you want a quick, practical answer, send us your latest trial balance and a short note about your expected result for the year.
We can estimate whether a voluntary top-up makes sense (or whether you should reduce the ordinary instalments to protect liquidity).