Denmark self-employed income tax for 2026

This guide covers the ordinary income-tax workflow for a personally owned Danish business. Figures are for tax year 2026. It includes AM-bidrag, state-tax screens, municipal and church tax inputs, personal and work allowances, ordinary expenses, assets, private-car records, the two business schemes, preliminary assessment and final reporting. It does not compute a company return, VAT, payroll, share income, foreign-credit/treaty results or a taxpayer-specific final settlement.

Required inputs before calculating or filing

Obtain and date the following. Do not substitute a generic national rate for any of them.

1. Tax status and age: CPR/tax year, date of birth, Danish address and municipality, Folkekirken membership, arrival/departure dates, residence elsewhere, treaty position and the source/location of each income item. Obtain state-pension-age timing and whether the taxpayer is entitled to and receives the statutory additional child allowance. Danish residence or a consecutive six-month stay is the cited starting screen for full tax liability; income without residence can instead be limited liability. SKAT tax liabilitySKAT B-incomeSKAT 2026 work allowances
2. Activity classification: contracts, who controls the work, who bears risk, client count, invoices and actual working arrangements. Invoicing alone does not make an activity a business, and separate activities may have different classifications. SKAT classification
3. Business records: opening/closing position, income, invoices/credit notes, purchases, assets, debt and interest, payroll, VAT records, private withdrawals, business/private usage evidence, prior losses, and the accounting period.
4. Other tax inputs: wages/A-income, B-income, capital income and interest, pensions, property and share income, deductions, withholding, B-tax paid, the personal allowance shown in the current assessment and the current preliminary assessment. These alter the result even when the business accounts are correct.
5. Scheme facts: whether the taxpayer has used the business-tax or return-on-capital scheme, separate business finances, retained profit, withdrawals and scheme calculations. Do not elect a scheme from a rate alone.

Ask the client first

• Is the activity actually self-employment: who controls the work, bears the costs and risk, and supplies the client-facing contract?
• Is the person fully or only limitedly liable in Denmark, and are there foreign residence, income or treaty facts?
• What municipality, Folkekirken membership, age, pension-age timing, child-allowance status and current tax-card allowance apply?
• What income belongs in personal, capital and share categories, and what AM-liable amount is supported by reconciled accounts?
• Has the taxpayer used either business-tax scheme, retained profit, withdrawals, capital-return calculation or spouse allocation?
• For each asset/car/expense, what invoice, business-use record, VAT treatment and payment evidence supports the claimed treatment?

Rates, thresholds and deadlines

The table records published figures and the labelled inputs or outputs used in worked examples. Worked-example amounts are hypothetical arithmetic, not official taxpayer amounts; their calculation and case binding are in the packet evidence.

Figure	Value	Source
entertainment rate	25%	official source
private phone	DKK 3,500	official source
am rate	8%	official source
bottom rate	12.01%	official source
middle rate	7.5%	official source
middle threshold	DKK 641,200	official source
capital threshold	DKK 55,000	official source
top threshold	DKK 777,900	official source
additional rate	5%	official source
additional threshold	DKK 2,592,700	official source
employment rate	12.75%	official source
employment cap	DKK 63,300	official source
employment full	DKK 496,471	official source
job rate	4.5%	official source
job threshold	DKK 235,200	official source
job cap	DKK 3,100	official source
job full	DKK 304,089	official source
senior rate	1.4%	official source
senior cap	DKK 6,100	official source
single rate	11.5%	official source
single cap	DKK 50,600	official source
single full	DKK 440,000	official source
vso rate	22%	official source
field 184	184	official source
box 147	147	official source
box 141	141	official source
field 221	221	official source
field 435	435	official source
filing open	23 March	official source
filing deadline (2025 return)	1 July 2026	official source
filing deadline (2026 return)	1 July 2027	official source
late penalty per day	DKK 400	official source
late penalty cap	DKK 10,000	official source
reduced late penalty per day (taxable income not above the middle-bracket threshold)	DKK 200	official source
reduced late penalty cap	DKK 5,000	official source
tax ceiling (skatteloft I), personal income	44.57%	official source
tax ceiling (skatteloft II), capital income	42%	official source
municipal rate above which skatteloft I cuts middle-bracket tax	25.06%	official source
senior allowance full at	DKK 435,715	official source
mixed-use asset balance write-off limit	DKK 16,900	official source
spouse-discount phone/internet value	DKK 2,625	official source
spouse-discount minimum joint value	DKK 4,600	official source
working-spouse transfer cap	DKK 295,900	official source
restskat carried into next year: base amount at 2010 level, indexed	DKK 18,300	official source
personal allowance	DKK 54,100	official source
personal allowance 2025	DKK 51,600	official source
immediate assets	DKK 36,000	official source
asset life	3	official source
pool rate	25%	official source
green uplift	108%	official source
green window start	1 January 2025	official source
green window end	31 December 2026	official source
car low rate	DKK 3.94	official source
car break	20,000 km	official source
car high rate	DKK 2.28	official source
building date	1 January 2023	official source
building new rate	3%	official source
building old rate	4%	official source
goodwill rate	one-seventh	official source
btax months	ten	official source
btax excluded months	June and December	official source
worked example — ordinary profit	400000	official source
worked example — ordinary am	32000	official source
worked example — ordinary post am	368000	official source
worked example — ordinary employment	51000	official source
worked example — ordinary job precap	7416	official source
worked example — boundary profit	697000	official source
worked example — boundary am	55760	official source
worked example — boundary post am	641240	official source
worked example — boundary excess	40	official source
worked example — boundary middle component	3	official source
worked example — under18 profit	100000	official source
worked example — under18 am	0	official source
worked example — allowance base	440000	official source
worked example — allowance employment	56100	official source
worked example — allowance job precap	9216	official source
worked example — allowance senior precap	6160	official source
worked example — asset minor case	25000	official source
worked example — asset major case	100000	official source
worked example — asset major deduction	25000	official source
worked example — asset major balance	75000	official source
worked example — vehicle km	9000	official source
worked example — vehicle deduction	35460	official source
worked example — forecast revised	600000	official source
worked example — obsolete asset amount	15400	official source
Worked-example amount in body	DKK 400,000	AM-bidrag source
Worked-example amount in body	DKK 32,000	AM-bidrag source
Worked-example amount in body	DKK 368,000	AM-bidrag source
Worked-example amount in body	DKK 51,000	allowance source
Worked-example amount in body	DKK 7,416	allowance source
Worked-example amount in body	DKK 697,000	state-tax source
Worked-example amount in body	DKK 55,760	AM-bidrag source
Worked-example amount in body	DKK 641,240	state-tax source
Worked-example amount in body	DKK 40	state-tax source
Worked-example amount in body	DKK 3	state-tax source
Worked-example amount in body	DKK 100,000	business-expense source
Worked-example amount in body	0	AM-bidrag source
Worked-example amount in body	DKK 56,100	allowance source
Worked-example amount in body	DKK 9,216	allowance source
Worked-example amount in body	DKK 6,160	allowance source
Worked-example amount in body	DKK 25,000	business-expense source
Worked-example amount in body	DKK 75,000	business-expense source
Worked-example amount in body	9,000 km	private-car source
Worked-example amount in body	DKK 35,460	private-car source
Worked-example amount in body	DKK 600,000	own-business source

The method, step by step

1. Classify the person and each activity from the actual contracts, control and risk; screen full or limited Danish liability before calculating.
2. Reconcile accounts and identify supported business income, allowable costs, assets, private use, VAT handling and other income categories.
3. Determine the AM-bidrag base and age rule, then screen the stated state-tax layers using the required personal and capital-income inputs.
4. Calculate the personal and work-allowance inputs on their own bases, then obtain the municipality/church and tax-card facts needed for the individual calculation.
5. Decide whether business-tax or return-on-capital scheme records and elections apply; use a specialist method when they do.
6. Update the preliminary assessment during the year, reconcile B-tax/withholding, and file the completed business return with the final evidence.

1. Classify the taxpayer and activity

Decide whether each activity is employment, fee income, commercial self-employment or non-commercial activity from the real facts. This affects whether expenses and losses are deductible and whether AM-bidrag applies. If classification is unclear, pause the computation and obtain a SKAT clarification or Danish professional review. SKAT classification

For an individual, then distinguish full from limited Danish tax liability. Full liability generally covers worldwide earned and capital income; limited liability can apply to specified Danish income. A nonresident may have special personal-allowance/cross-border-worker options, so do not assume the full-liability result. SKAT tax liability

2. Prepare tax accounts and the business result

Start with reconciled income and expenditure for the completed period. VAT is not income-tax profit: keep VAT-return data and income-tax accounts separately, then reconcile them to the ledger. Only deduct expenditure incurred to secure, acquire and maintain the ongoing business. Retain invoices, payment evidence and the business reason. Private cost is not deductible; split a mixed item to the documented business share. SKAT business-expense deductions

The following are supported examples, not an exhaustive deduction list:

Item	Treatment in this method
Goods for resale, tools/equipment, professional fees, business premises, insurance and business telephone/internet	Consider only to the documented business extent in the tax accounts. SKAT business-expense deductions
Advertising	The cited guidance permits full deduction in the accounts, subject to records and business purpose. SKAT business-expense deductions
Entertainment of business contacts	Only 25% is deductible. SKAT's list of entertainment includes food, meals in restaurants, beverages, gifts and anniversary, birthday, travel and outing costs spent to make or keep business relations. Add back the other 75%. Keep the voucher and note the reason. SKAT business-expense deductions
Start-up costs	One-off costs of setting up the business (for example an accountant or lawyer for the start-up, or market research) are not deductible. Running costs such as rent, phone or wages paid within the last 6 months before start-up may be deductible; test each item, and the closer to the start date, the more likely. SKAT business-expense deductions
Home office	Do not deduct room costs merely because the room is used for work. The room must not be arranged so that private use is possible; it is not enough that you do not use it privately, and a room set up as an office can almost always be used privately. Furniture can be apportioned by business use. SKAT business-expense deductions
Business phone/internet available privately	Deduct the cost. Phone: where the phone can also be used privately, add the 2026 value of DKK 3,500 to the business result and enter it in field 462. Internet: no value is taxed if you can reach the business network from home with almost the same functions as at work; otherwise add the DKK 3,500. If both phone and internet are taxable, the value is still DKK 3,500 once, not twice. A married or registered couple living together at year end who are both taxed on these values get a 25% discount (DKK 2,625 each for 2026) only if their joint taxable value for the year is at least DKK 4,600. SKAT business-expense deductions

Adjust book profit for every non-deductible/private component and every income-tax-only adjustment before using it as the taxable business result. Do not claim an employment expense again where it already reduced the business result.

3. Keep income streams separate

Put business/personal income, net capital income and share income into their separate statutory categories before applying rates. This draft only provides the 2026 state-tax treatment needed for the self-employed income workflow. It does not calculate a share-income result, property result, capital loss, foreign-tax credit or investment-fund classification.

4. Apply AM-bidrag and the 2026 state-tax layers

AM-bidrag is 8% for a person who is liable to it. From income year 2026, B-income, business profit and salary do not bear AM-bidrag until the calendar year in which the person turns 18. Record the birth year before calculating the contribution. SKAT says regular B-income in the preliminary assessment is included in B-tax instalments; use the actual preliminary assessment rather than inventing an instalment schedule. SKAT B-income

For 2026, use the following as a state-tax screen after validating the income basis. The middle/top/additional thresholds below are stated by SKAT as after AM-bidrag. The bottom-bracket calculation also depends on personal allowance and positive net capital income; this draft does not derive a universal taxable base.

Layer	Published 2026 treatment
Bottom-bracket tax (bundskat)	12.01% of personal income plus positive net capital income above the personal allowance. SKAT 2026 state-tax rates
Middle-bracket tax (mellemskat)	7.5% of the part of the base above DKK 641,200. The base is personal income after AM-bidrag plus positive net capital income above DKK 55,000. The former topskat is renamed middle-bracket tax in 2026. Spouses: an unused part of the DKK 55,000 capital-income amount is transferred automatically to the other spouse only if they live together at the end of the year. The couple's combined positive net capital income is calculated together only if they have been married and living together for the whole year. SKAT marriage and tax SKAT 2026 state-tax rates SKAT legal guide: spouses' tax calculation
Top-bracket tax (topskat)	7.5% of personal income over DKK 777,900 after AM-bidrag. SKAT 2026 state-tax rates
Additional top-bracket tax (toptopskat)	5% of personal income over DKK 2,592,700 after AM-bidrag. SKAT 2026 state-tax rates

Capital income is not part of the top-bracket or additional top-bracket base. Those two layers are charged on personal income after AM-bidrag only; positive net capital income is taxed by the middle-bracket layer (above DKK 55,000), not by them. So the highest state-tax layer that reaches capital income is the middle-bracket tax, subject to the 42% capital-income ceiling below. SKAT's spouse page still speaks of a joint "topskat af kapitalindkomst"; that is the old name for what is now the middle-bracket tax on capital income. SKAT 2026 state-tax rates SKAT legal guide: tax ceiling

Tax ceiling (skatteloft) for 2026. If the bottom-bracket rate plus the middle-bracket rate plus the municipal rate adds up to more than 44.57%, the middle-bracket tax on personal income is cut by the difference (skatteloft I). With 12.01% and 7.5%, this happens only when the municipal rate is above 25.06% (44.57% − 12.01% − 7.5%). Church tax is not part of this sum. A separate ceiling applies to capital income (skatteloft II): if the bottom-bracket rate plus the middle-bracket rate plus the municipal rate adds up to more than 42%, the middle-bracket tax on capital income is cut by the difference. With 12.01% and 7.5%, that sum passes 42% whenever the municipal rate is above 22.49%. The ceiling cuts only the middle-bracket tax; the source does not apply it to the top-bracket or additional top-bracket tax. Under the business-tax scheme, profit counts for the ceiling only when it is moved out of the scheme for final taxation. SKAT legal guide: tax ceiling

Add the municipality’s income-tax rate and, only where applicable, church tax for Folkekirken members. The rate is not national: obtain the taxpayer’s municipality and current rate. SKAT 2026 state-tax rates

5. Calculate automatic work allowances on their own base

SKAT states that salary subject to AM-bidrag and business profit receive the ordinary employment and job allowances automatically. For a self-employed person the employment-allowance base is the AM-bidrag base for business income; if the calculation gives a negative figure, the allowance is DKK 0. SKAT legal guide: employment allowances For 2026, calculate the ordinary employment allowance as the lesser of 12.75% of the applicable allowance base and DKK 63,300; the published full-allowance income is DKK 496,471. Calculate job allowance as the lesser of 4.5% of applicable income above DKK 235,200 and DKK 3,100; the published full-allowance income is DKK 304,089. Obtain the current assessment where age or a special income category makes the allowance base uncertain; an AM-bidrag exemption is not by itself proof that every allowance is absent. SKAT 2026 work allowancesSKAT 2026 work allowances

For ordinary eligible cases, also test the two existing 2026 extra allowances:

Allowance	2026 ordinary test and calculation	Input/evidence
Senior employment allowance	In each of the two income years before the year the person reaches state-pension age, calculate the lesser of 1.4% of the same allowance base and DKK 6,100 (reached at DKK 435,715). It is not given in the income year pension age is reached. Because the rule starts in 2026, a person who reaches pension age in 2027 gets it for 2026 only.	Date of birth/state-pension-age timing and ordinary allowance eligibility. SKAT legal guide: employment allowances
Qualifying single-parent employment allowance	Where the person is entitled to and receives the additional child allowance under the Child Allowance Act, calculate the lesser of 11.5% of the same allowance base and DKK 50,600. It is reached at DKK 440,000.	Entitlement and receipt status, not marital status or a bank narration alone.

These allowances reduce taxable income; they are not cash payments, do not reduce the AM-bidrag calculation and do not replace the statutory personal-income threshold screens. The SKAT page separately mentions an unpassed proposal to expand the senior regime from two to five years and increase later rates. That proposal is not used here; the enacted two-year 2026 rule above is. SKAT 2026 work allowancesSKAT 2026 work allowances

6. Choose a tax scheme only after its records are complete

Under the business-tax scheme, business and personal finances must be separate. SKAT describes two consequences: business interest may be treated as personal, rather than capital, income; and profit can be retained against provisional 22% tax, with later withdrawal taxed as personal income and the earlier tax credited. The preliminary-assessment indication is field 184, but the final choice is made on the return in box 147. SKAT tax on own business

The return-on-capital scheme is presented by SKAT as a simpler alternative. Its calculated return is capital income and cannot exceed the greater of business profit or total negative capital income excluding the calculated return. The preliminary indication is field 184; the final return selection is box 141 under business information. SKAT tax on own business

If a private car is placed inside the business-tax scheme, all car costs are deducted in the business accounts, but the owner is taxed on a company car if the car is also available for private use. SKAT business-expense deductions

A spouse who works in the business can be allocated up to 50% of the business profit, capped at DKK 295,900 for 2026; other spouse allocations (a wage agreement, or freer allocation where both spouses are liable for the business on the same terms for the whole year) have their own conditions. SKAT legal guide: spouses' tax calculation

These are elections with record-keeping and withdrawal consequences. This draft does not calculate either scheme, recommend one, or treat the provisional 22% as a final owner tax. Refer a first election, change, large retained profit, mixed finances, spouse allocation or interest-allocation case.

7. Pay during the year and file the completed period

Enter forecast business profit in preliminary-assessment field 221 or forecast loss in field 435, calculate, inspect the new tax-card page, and accept the change. Where it creates B-tax, pay the stated instalments; where no B-tax appears, SKAT says tax may be withheld from other income. Update the forecast whenever profit/loss changes. SKAT tax on own business

For a personally owned business, report the completed year’s final profit/loss and required income/deduction information in E-tax for Individuals (TastSelv Borger). The current SKAT page says access starts 23 March and 1 July 2026 is the deadline for the 2025 return. SKAT tax on own business

The legal rule is that a self-employed person's deadline is 1 July in the year after the income year, so the return for income year 2026 is due by 1 July 2027. Changes after the deadline go through the ordinary reopening rules. SKAT legal guide: 1 July deadline

Late-filing penalty (skattetillæg). It is DKK 400 for each day the deadline is missed, capped at DKK 10,000 in total. For an individual whose taxable income for that year is not above the middle-bracket threshold (DKK 641,200 for 2026), it is DKK 200 per day, capped at DKK 5,000. SKAT can waive it fully or partly on application in special cases. SKAT legal guide: late-filing penalty

Outstanding tax (restskat). If final tax is higher than the preliminary tax paid, a percentage surcharge is added. Outstanding tax up to an indexed base amount (DKK 18,300 at 2010 level), plus its surcharge, is moved into the next year's preliminary tax only if the tax assessment notice is issued by the September cut-off date in the year after the income year that SKAT's systems support. Any remainder is due in three instalments on 1 August, 1 September and 1 October of the year after the income year, with the 20th of each month as the last on-time payment day; each instalment is at least DKK 500 until the whole amount is paid. If the return was filed late, interest is also charged on both the outstanding tax and the surcharge at the collection-law rate (opkrævningsloven § 7, stk. 2) plus 0.4 percentage points, per started month, from 1 September of the year after the income year until the tax assessment notice is issued. Get the current rate from SKAT. To limit outstanding tax, keep the preliminary assessment up to date. SKAT legal guide: paying restskat

Operational working method

Evidence first, then classify

Build one working table from the bank export, invoices, receipts and the prior-year assessment. A bank narration is a lead, not evidence of its tax treatment. For every line, record date, counterparty, amount including/excluding VAT, supporting document, business purpose, tax category, business-use proportion, VAT treatment, and whether it is a cash movement or affects taxable profit.

Transaction type	Operational treatment
Client invoice/payment or platform payout	Match the payment to the invoice, contract/deliverable and VAT status. Record the income net of recoverable VAT for income-tax accounts; investigate short fees, refunds and multi-invoice payouts rather than treating the bank net as revenue automatically.
Transfer between taxpayer’s own accounts	Exclude from income and expense. Preserve both bank lines as reconciliation evidence.
Loan proceeds or loan-principal repayment	Exclude from operating profit. Identify the agreement and separately assess interest.
B-tax payment or tax refund	Do not treat as business expense or revenue. Reconcile the payment/refund to TastSelv and final assessment.
Purchase or recurring expense	Obtain receipt and business reason; apply the ordinary-expense test, then private-use, VAT and asset checks.
Asset, equipment, vehicle or intangible right	Do not expense from merchant text alone. Test the 2026 minor-asset threshold, useful-life, VAT status, mixed use and depreciation category.
Capital, rental, employment or share transaction	Keep out of the sole-trader profit calculation until it is classified under its own tax rules.

Personal allowance and calculation sequence

For a fully liable taxpayer, the general 2026 personal allowance is DKK 54,100; DKK 51,600 is the 2025 amount. Check TastSelv and liability status before using it: limited liability, a part-year situation and a cross-border-worker election can differ. The allowance reduces the bottom-bracket and local-tax computation; it is not a deduction from AM-bidrag or a licence to ignore other income. From 2026 the general amount is the same for people under 18. If spouses live together and one cannot use all of their personal allowance, SKAT transfers the unused part to the other spouse automatically; this requires the spouse with the unused allowance to have filled in their preliminary assessment correctly with only their expected income and deductions. SKAT young people and tax-exemption card SKAT marriage and tax SKAT tax liabilitySKAT 2026 state-tax ratesSKAT 2026 state-tax ratesSKAT tax card

Use this sequence for an ordinary no-scheme working paper:

1. Reconcile business income and allowed business costs; document every adjustment from book profit to taxable business result.
2. Identify the AM-bidrag base and birth-year gate. Calculate 8% only where the 2026 age rule makes the taxpayer liable. Keep the calculation separate from state and local income tax. SKAT B-income
3. Combine the taxpayer’s required personal-income and positive-net-capital-income facts before applying bottom-bracket tax and personal allowance. Do not treat share income as personal income merely because it appears in the same bank account. SKAT 2026 state-tax rates
4. Screen personal income after AM-bidrag against the three 2026 thresholds, adding positive net capital income above DKK 55,000 for the middle-bracket layer. Apply each layer only to its stated excess. Then test the 44.57% tax ceiling against the taxpayer's municipal rate and cut the middle-bracket tax if the ceiling is exceeded. SKAT 2026 state-tax rates SKAT legal guide: tax ceiling
5. Calculate the ordinary employment and job allowances and, where their facts are present, the senior and qualifying-single-parent allowances. Carry them to the taxable-income stage used for local/church-tax computation; do not subtract them from AM-bidrag or use them to change the personal-income threshold screen. Compare the current assessment/TastSelv result. SKAT 2026 work allowancesSKAT 2026 work allowances
6. Apply the current municipality rate to the resulting local taxable-income base and church tax only after Folkekirken membership is confirmed. SKAT 2026 state-tax rates
7. Credit actual withholding and B-tax paid only after matching payment evidence to the preliminary/final assessment. The difference is a provisional settlement, not proof of final tax.

Ordinary deductions and exclusions

The business-expense test is applied item by item. It supports ordinary operating costs, not a merchant-name shortcut. Require a document, purpose and business-use basis for every line. SKAT business-expense deductions

Category	Handle directly when the evidence is clear	Stop and obtain more facts
Goods for resale; rent of dedicated business premises; business insurance; accountant/lawyer fees; office supplies; software; payment-provider/bank fees	Include to the documented business extent.	Mixed personal/business use, personal benefit or unclear connection to ongoing operations.
Advertising	Include documented advertising/marketing cost.	Gifts, hospitality or sponsorship with a private/representation element.
Entertainment/representation	Include 25% of documented qualifying expenditure, including restaurant meals and gifts to business contacts, and add back 75%.	Personal meal, unclear guests/purpose, or a payment that may be advertising rather than entertainment.
Telephone/internet	Record the actual cost, then apply the cited 2026 private-use value rule when its conditions apply.	Shared plans, household bundle or uncertain network/private-use facts.
Home workroom	Claim room cost only where it is not arranged so private use is possible; otherwise do not deduct the room cost.	Any arguable dual-use room. Do not claim a flat home-office amount; the cited SKAT page gives none, so check current SKAT guidance before using any standard amount.
Private living, penalties/fines, income tax and private drawings; one-off start-up costs	Exclude from business costs.	A payment that may include both a penalty and an otherwise deductible charge.

Assets, depreciation and private vehicles

For qualifying plant and equipment acquired in 2026, a same-year minor asset up to DKK 36,000 may be deducted immediately. Use the price excluding VAT for a VAT-registered business and including VAT where it is not registered. Related components intended for use together are tested as one item. Qualifying assets with a maximum three-year life may also be immediately deducted. SKAT business-expense deductions

For qualifying major plant and equipment above the threshold, maintain a depreciation schedule. SKAT’s current guidance permits up to 25% annual diminishing-balance depreciation; it can be lower. Add qualifying assets above the threshold to the pool, calculate the year’s claimed percentage, carry the remaining balance forward, and deduct the remaining balance if it later falls below the minor-asset threshold. SKAT business-expense deductions

Use a separate schedule for mixed plant/equipment. Record acquisition price, asset identity, total and business use, and support the split. The mixed-use asset is not pooled with wholly business assets; only business-use depreciation is deducted. For a mixed-use asset, the remaining balance can be written off only once it is below DKK 16,900 (2026), not DKK 36,000, and only the business share of that balance is deducted. Do not use the 108% green-asset uplift unless the asset is brand-new electric or battery-powered equipment, acquired in the 1 January 2025–31 December 2026 window, never used privately and not depreciated immediately. The uplift is not available for passenger cars, ships, software, or vans, trucks and machinery that are or can be powered by fossil fuels, and not for mixed-use assets. An uplifted asset needs its own depreciation account, and its remaining balance may not be written off at once when it falls below the minor-asset limit. SKAT business-expense deductions

For a private car used in the business, use one current supported method and a mileage log: actual business share of operating cost/depreciation, or SKAT’s 2026 own-car rates of DKK 3.94/km through 20,000 km and DKK 2.28/km above it. Do not use 2025 rates for 2026 driving. A self-employed person cannot simply pay themself tax-free mileage allowance; the result is an income-tax deduction supported by actual expense or the rate method. SKAT business-expense deductions

Buildings/installations and purchased goodwill are not ordinary “computer purchase” cases. For qualifying buildings/installations acquired from 1 January 2023, the legal guide’s ordinary maximum is 3% annually; pre-2023 assets retain a distinct 4% rule. Qualifying purchased goodwill and listed intangible rights can be depreciated by up to 1/7 yearly, while internally generated goodwill is not assumed eligible. Use the relevant acquisition/asset evidence and separate schedules. SKAT legal guide: building depreciation SKAT legal guide: goodwill and intangibles

B-tax and return operations

When business income is forecast, enter expected profit in field 221 or expected loss in field 435 in the preliminary income assessment. Recalculate and inspect whether TastSelv has produced B-tax. A B-tax payer normally pays ten instalments, with no ordinary instalment in June or December. Do not copy historic payment dates or a bank-statement amount: use the current TastSelv decision and payment identifier. Outstanding tax after the final assessment carries a surcharge and is collected as described in step 7 above. SKAT tax on own business SKAT B-income

At year end, prepare tax accounts, reconcile them to evidence and file the final business result in TastSelv Borger. The current SKAT page gives 23 March opening and 1 July 2026 as the deadline for the 2025 self-employed return. For 2026 income the deadline is 1 July 2027 (1 July in the year after the income year). Late filing costs DKK 400 per day up to DKK 10,000, or DKK 200 per day up to DKK 5,000 where taxable income is not above the middle-bracket threshold; SKAT can waive it in special cases. SKAT tax on own business SKAT legal guide: 1 July deadline SKAT legal guide: late-filing penalty

When to refuse or refer

• Obtain missing evidence before continuing ordinary expense, representation, asset, private-car, B-tax reconciliation or domestic classification work.
• Use a separate company method for an ApS, A/S or other company result.
• Refer dual residence, foreign income/property, treaty credit, transfer pricing, uncertain limited liability or an unresolved activity classification.
• Refer a first or changed business-tax/return-on-capital election, a VSO exit, material retained-profit withdrawal, spouse allocation or tax-ceiling computation.
• Refer a business sale, purchased-goodwill valuation, building classification or asset with uncertain ownership/private use.

Worked cases — mechanical checks, not final tax advice

Each case states its assumptions. A calculation of a rate component is not a final assessment: municipality, church membership, other income, personal allowance and all applicable allowance facts still control the individual settlement.

Ordinary case: DKK 400,000 profit

• AM-bidrag: DKK 400,000 × 8% = DKK 32,000.
• Simplified amount after AM-bidrag: DKK 400,000 − DKK 32,000 = DKK 368,000. It is below the DKK 641,200 middle-bracket threshold, so this simplified case has no middle/top/additional-top tax from business profit alone.
• Ordinary employment allowance: DKK 400,000 × 12.75% = DKK 51,000, below its DKK 63,300 cap.
• Job allowance: (DKK 400,000 − DKK 235,200) × 4.5% = DKK 7,416, so it is capped at DKK 3,100.
• For the local/church taxable-income stage, record the general 2026 personal allowance of DKK 54,100 and the ordinary work allowances above (DKK 51,000 + DKK 3,100 = DKK 54,100; the equal total is a coincidence) as separate deduction inputs. Do not subtract either from the AM-bidrag base or from the DKK 641,200 threshold screen.

The result is not a final tax bill: the authority's tax-card/return treatment of the personal and work-allowance inputs, positive net capital income, municipal/church rates and other deductions remains to be applied to the taxpayer's facts.

Boundary case: middle-bracket threshold

Assume a DKK 697,000 profit where all of it is a simple AM-bidrag base.

• AM-bidrag: DKK 697,000 × 8% = DKK 55,760.
• Simplified post-AM amount: DKK 697,000 − DKK 55,760 = DKK 641,240.
• Middle-bracket excess: DKK 641,240 − DKK 641,200 = DKK 40; at 7.5%, the mechanical middle-bracket component is DKK 3.
• Ordinary employment allowance reaches its published cap of DKK 63,300; job allowance is likewise capped at DKK 3,100.

The 7.5% component assumes no positive net capital income above DKK 55,000 and a municipal rate of 25.06% or less; above that rate the tax ceiling cuts the middle-bracket tax (see the tax-ceiling case). This boundary test does not establish the exact statutory basis for a real taxpayer with capital income, pension items, scheme allocations or non-AM income.

Age-gate case: person who does not turn 18 in 2026

Assume a sole trader who turns 18 in 2027 and has DKK 100,000 of otherwise ordinary 2026 business profit.

• AM-bidrag is 0 for 2026 because the person does not turn 18 during that income year.
• Record the profit, date of birth and the current assessment. Do not infer the ordinary, senior or single-parent employment-allowance result solely from the missing AM-bidrag; test their separate eligibility/base and use the current assessment where required.
• The general 2026 personal allowance is still DKK 54,100 as a starting amount, subject to the taxpayer's liability facts. SKAT B-incomeSKAT tax card

Allowance boundary case: senior and qualifying single parent

Assume an adult sole trader has DKK 440,000 of applicable allowance-base income, is in one of the two income years before state-pension age, and is entitled to and receives the statutory additional child allowance.

• Ordinary employment allowance: DKK 440,000 × 12.75% = DKK 56,100, below the DKK 63,300 cap.
• Job allowance: (DKK 440,000 − DKK 235,200) × 4.5% = DKK 9,216, therefore DKK 3,100 after its cap.
• Senior allowance: DKK 440,000 × 1.4% = DKK 6,160, therefore DKK 6,100 after its cap.
• Qualifying-single-parent allowance: DKK 440,000 × 11.5% = DKK 50,600.

Carry the four allowance amounts to the taxable-income stage. This case does not establish the pension-age or child-benefit facts; it shows the stated calculation only. SKAT 2026 work allowancesSKAT 2026 work allowances

Tax-ceiling case: high municipal rate

Assume the same kind of personal income above DKK 641,200 as the boundary case, a hypothetical municipal rate of 26% and no capital income. SKAT legal guide: tax ceiling

• Rate sum: 12.01% + 7.5% + 26% = 45.51%, which is above the 2026 ceiling of 44.57%. SKAT legal guide: tax ceiling
• Excess: 45.51% − 44.57% = 0.94 percentage points, so the middle-bracket tax on personal income is cut to 6.56% (7.5% − 0.94 percentage points). SKAT legal guide: tax ceiling
• Church tax is left out of the ceiling sum. The top-bracket and additional top-bracket rates are not cut by this rule. SKAT legal guide: tax ceiling

Entertainment case: restaurant meal and gift for a client

A sole trader pays DKK 4,000 in 2026 for a restaurant meal with a client and a gift to the same client, and keeps the receipt with the guest and the reason. SKAT business-expense deductions

• Both are entertainment: deduct 25%, which is DKK 1,000. SKAT business-expense deductions
• Add back the other DKK 3,000. Do not treat the gift as fully deductible advertising. SKAT business-expense deductions

Late-filing case: penalty size depends on income

The 2026 return is due by 1 July 2027. SKAT legal guide: 1 July deadline

• Taxpayer A has 2026 taxable income of DKK 400,000, not above DKK 641,200, and files 10 days late: 10 × DKK 200 = DKK 2,000, below the DKK 5,000 cap. SKAT legal guide: late-filing penalty
• Taxpayer B has 2026 taxable income of DKK 900,000 and files 40 days late: 40 × DKK 400 = DKK 16,000, so the penalty is capped at DKK 10,000. SKAT legal guide: late-filing penalty
• Either may apply for a full or partial waiver in special cases. SKAT legal guide: late-filing penalty

Mixed-use asset case: small remaining balance

A mixed-use machine used 60% for the business has a remaining balance of DKK 14,000 at the start of 2026. SKAT business-expense deductions

• DKK 14,000 is below the DKK 16,900 limit for mixed-use assets, so the balance can be written off. SKAT business-expense deductions
• Deduct only the business share: DKK 14,000 × 60% = DKK 8,400. SKAT business-expense deductions

Exclusion case: invoice issued under an employment arrangement

An individual issues an invoice but works under a client’s instructions, at the client’s expense and risk, as part of that client’s contractual organisation. SKAT says actual conditions control and an employee is not self-employed simply because they issue an invoice. Stop the sole-trader method, retain the contract/work facts and assess employee or fee-earner treatment. Do not claim business deductions, losses or a business-tax scheme until classification is resolved. SKAT classification

Asset case: current minor-asset threshold

A VAT-registered business buys a stand-alone laptop for DKK 25,000 excluding VAT in 2026, uses it wholly in the business, and holds evidence that it is not part of a larger combined asset.

• DKK 25,000 is below the 2026 DKK 36,000 minor-asset threshold.
• Expected income-tax treatment: DKK 25,000 immediate deduction, subject to the ordinary business-expense and VAT tests. It is not a 25% pool case merely because it cost more than the obsolete DKK 15,400 threshold.
• If the laptop and printer are intended to be used together, test their combined price instead. If the business is not VAT registered, test the VAT-inclusive acquisition cost. SKAT business-expense deductions

Major-asset case: diminishing-balance pool

A VAT-registered business buys qualifying wholly business equipment for DKK 100,000 excluding VAT in 2026, with no green-asset uplift claim.

• It exceeds DKK 36,000 and enters the qualifying asset pool.
• Maximum first-year deduction: DKK 100,000 × 25% = DKK 25,000.
• Remaining pool balance: DKK 100,000 − DKK 25,000 = DKK 75,000.

The 25% is a maximum, not a compulsory rate. A mixed-use asset uses its own business-use schedule instead of this wholly-business pool calculation. SKAT business-expense deductions

Vehicle case: rate method

A sole trader has a contemporaneous mileage log showing 9,000 business kilometres in their private car during 2026 and chooses the rate method.

• Expected deduction: 9,000 km × DKK 3.94 = DKK 35,460.
• The kilometres are below the 20,000 km rate break. Keep the log, route/purpose and annual total.
• Do not add petrol, insurance, depreciation or financing costs a second time under the rate method. SKAT business-expense deductions

Filing case: forecast differs from final profit

In April 2026, a taxpayer has forecast DKK 400,000 profit in field 221, but revised accounts show expected DKK 600,000. The expected outcome is to update the preliminary assessment and use the recalculated TastSelv B-tax/withholding result. The taxpayer does not invent a new instalment amount from a generic percentage. For the completed 2025 return, final accounts and the business result must be filed by the cited 1 July 2026 deadline unless SKAT has granted applicable relief; the 2026 accounts are due by 1 July 2027. SKAT tax on own businessSKAT tax on own business

Completion checklist and explicit omissions

Before filing, reconcile tax accounts to the ledger/VAT data; check every receipt and private-use adjustment; confirm municipality/church status and current preliminary assessment; classify other income; select and document any scheme; compare forecast B-tax with paid instalments; review completed TastSelv fields; save the receipt and final assessment.

This is not complete source coverage for a final Danish tax computation. The claim ledger provides current ordinary handling for personal allowance screening, automatic work allowances, business deductions, depreciation, private-car records, B-tax and filing. It explicitly excludes the taxpayer's local/church rates, pension and other personal deductions, property and share income, investment funds, losses, foreign credits/treaties, detailed spouse-transfer/allocation computations, detailed scheme computations and the exact interest and surcharge rates on outstanding tax. Those require current primary sources and taxpayer facts. Refer cross-border residence, limited liability, uncertainty over classification, a first/changed business-tax or return-on-capital scheme election, or a spouse-transfer/tax-ceiling computation that cannot be resolved with the specific source and facts.