Am I allowed to correct my tax assessment in Denmark?
Yes — and for most people the tax authority generates your assessment automatically, so you just check and correct it. Each autumn you get a preliminary assessment for the coming year, and from mid-March the annual assessment for the prior year is ready in TastSelv on skat.dk. The deadline to correct is 1 May, or 1 July for those with more complex affairs such as the self-employed and people with foreign income. The personal allowance is 54,100 kr in 2026, and top tax of 7.5% is paid on personal income over 777,900 kr. Automatic does not mean correct: the responsibility for the figures is yours, and residual tax paid after the deadline carries interest.
📋 The rules
- The tax authority generates the assessment automatically
- You correct it in TastSelv on skat.dk
- The deadline is 1 May (1 July for complex affairs)
- The personal allowance is 54,100 kr in 2026
- Top tax 7.5% over 777,900 kr
🔓 Exceptions
- The self-employed and those with foreign income have a 1 July deadline
- Overpaid tax is refunded automatically with a small interest top-up
- Limited tax liability and cross-border commuters have their own rules
⚠️ Penalties & fines
If you do not correct an error, or you under-report, the tax authority can reassess the tax plus interest, and deliberate evasion can bring a fine or prosecution. The trap is that "automatic" does not mean "right": the assessment is built from figures other people have reported, but the responsibility for its being correct is yours — including when you simply left it untouched. The running cost is interest: residual tax paid after the deadline carries interest, and a preliminary assessment set too low all year ends up as exactly that.
📎 Official sources
❓ Frequently asked
Do I file a tax return myself?
For most people the tax authority generates the assessment automatically from figures others have reported. You just check and correct it in TastSelv on skat.dk — but the responsibility for the figures is yours.
What is the deadline?
The deadline is 1 May for most people and 1 July for those with more complex affairs, such as the self-employed and people with foreign income. The assessment is ready in TastSelv from mid-March.
What is the personal allowance in 2026?
The personal allowance is 54,100 kr in 2026. It is the part of your income you pay no tax on, and it applies per person, so two adults in a household each have an allowance of their own.
When do I pay top tax?
Top tax of 7.5% is paid on personal income over 777,900 kr in 2026. Only the part of your income that lies above the threshold is hit by the top tax, so it does not apply to your whole income.
What happens with residual tax?
Residual tax paid after the deadline carries interest. Overpaid tax, by contrast, is refunded automatically with a small interest top-up, so a wrong preliminary assessment costs you either interest or cash flow.
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