Tax for newly self-employed: 10 things you need to know

More than 47,000 new businesses were started in Denmark in 2025—and the classic mistake is always the same:

People underestimate their tax and don’t set up the system correctly from the start.

As a sole proprietor, you’re responsible for B-tax, VAT, deductions, and reporting. And small mistakes in your preliminary income assessment (forskudsopgørelse) or bookkeeping can quickly turn into back taxes, fines, and unnecessary stress.More than 47,000 new businesses were started in Denmark in 2025—and the classic mistake is always the same:

As a sole proprietor, you’re responsible for B-tax, VAT, deductions, and reporting. And small mistakes in your preliminary income assessment (forskudsopgørelse) or bookkeeping can quickly turn into back taxes, fines, and unnecessary stress.

People underestimate their tax and don’t set up the system correctly from the start.

What do you have to handle yourself as a self-employed person?


Unlike an employee—where your employer takes care of most things—you, as a self-employed person, are responsible for the entire tax process. This includes B-tax, VAT, your preliminary income assessment, bookkeeping, and reporting your annual result.


Our guide covers the 10 most important things
you need to have under control from day one, so you avoid the mistakes most new self-employed people make.

What do you get in the guide?


• How Danish tax works: progressive rates, AM-bidrag, municipal tax and church tax explained
• The researcher scheme (forskerskatteordningen): who qualifies for the 32.84% flat rate in 2026 (new lower salary threshold: DKK 65,400/month)
• Global income: how to report foreign salary, investments, pensions and rental income
• Double taxation: how tax treaties and the Foreign Tax Credit work in practice
• Key deductions you may be missing: commuting, interest, pension and household services
• Exit tax (fraflytterskat): what happens to your assets if you leave Denmark
• All deadlines for 2026 in one place

FREE: 24 pages. The essentials only. Written so you can act on it immediately. Download the guide here Danish Tax for Expats 2026 | Free 24-Page Guide | SkatteInform

Want to be sure you get off to a good start?

Date What happens?
20th of each month B-tax is paid (10 instalments, not June and December)
Quarterly VAT reporting and payment
1 July 2026 Deadline for the information form (oplysningsskema) (extended tax return)

Want peace of mind from the start?

If you want peace of mind regarding tax, VAT, bookkeeping, and the Business Scheme, you can contact us for an initial conversation. We assess your situation and point you in the right direction.

SkatteInform is a state-authorized auditing partnership with more than 25 years of experience. We have advised self-employed people and SMEs across all industries.

Frequently asked questions

How much tax does a self-employed person pay in Denmark?

Up to around half of the profit goes to tax (labour market contribution + personal income tax). The Business Scheme can reduce this. The guide explains how.

What is B-tax?

B-tax is tax on income that is not salary (A-income). It is paid in 10 instalments on the 20th of each month (not June and December).

When do I have to register for VAT?

When your annual revenue exceeds the current threshold. It’s revenue—not profit—that counts.

What is the Business Scheme (virksomhedsordningen)?

A taxation scheme that allows you to retain profit in the business at a provisional tax rate of 22% instead of full personal taxation. Our guide explains when it’s relevant.

Can I deduct expenses from before I started?

Yes, start-up expenses within 6 months before launch can be deducted.

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