Rules for advance registration and tax rate for 2026
Official title (in Danish): Bekendtgørelse om forskudsregistrering og beregning af indeholdelsesprocent for indkomståret 2026
In short
Reading time: 1 min- What it sets out: The executive order sets out how income is increased in the advance registration for 2026, and how the withholding rate on the tax card for 2026 is calculated.
- When: The executive order entered into force on 15 September 2025.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
When the advance registration for 2026 is based on information about income from an earlier year, one of three percentage adjustments is used. Income from the final assessment for 2024 is increased by 6.5 per cent. Income from the advance registration for 2025 is increased by 3.0 per cent.
Certain benefits and pensions, e.g. unemployment benefit, early retirement benefit and ongoing pension payments, have a different percentage adjustment. Here, income from the final assessment for 2024 is increased by 8.3 per cent. Interest income is not adjusted under the general percentage adjustment (subsection 1).
Some benefits are determined based on information from certain authorities, and no percentage adjustment takes place. Social pensions are determined based on information from the Pensionsregistret (Pension Register). SU grants are determined based on information from the Uddannelses- og Forskningsstyrelsen (Danish Agency for Higher Education and Science). Pensions from the Statens Pensionssystem (State Pension System) are determined based on information from the Økonomistyrelsen (Danish Agency for Financial Management).
The withholding rate on the tax card for 2026 is a sum of several percentages that are greater than 0. The percentages are calculated with 2 decimal places.
Sources and original
Read the official text (in Danish) →
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
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- Issued · 10 September 2025
- Published in the Danish Law Gazette (Lovtidende) · 12 September 2025
- In force · 15 September 2025