Reminder fee rises from DKK 65 to DKK 160 on 14 September

The reminder fee (rykkergebyr) rises from DKK 65Skat to DKK 160Skat from 14 September 2026.Skat Both Skattestyrelsen payment guides now carry the parenthetical "(160 kr. fra den 14. september 2026)" on the existing DKK 65 fee sentences: the business Tax Account guide and the personal guide's motor section on vægtafgift, grøn ejerafgift and CO2-ejerafgift.SkatSkat

For businesses, a reminder goes out on the whole Tax Account balance once the debt exceeds DKK 5,000 or the business already has debt in collection. The reminder carries an eight-working-day payment deadline; if payment has still not arrived three working days later, the whole balance is transferred to Gældsstyrelsen for collection. Ceased businesses get a reminder for amounts of DKK 200 or more. Interest also runs on the Tax Account from the original payment deadline until the end of the month the amount passes to collection, and interest is charged on fees as well.

For individuals, late payment of the listed vehicle taxes accrues interest day by day from the payment deadline on the demand, on top of any reminder fee.

Businesses can avoid the fee entirely through Leverandørservice: enrolled taxes, duties and VAT are paid automatically at each deadline, provided the return is filed and the payment approved via Leverandørservice no later than 4 p.m. on the last banking day before the deadline, with one banking day for execution. Enrolment covers both the current and all future payments of the same type and runs through TastSelv Erhverv or the Leverandørservice form.

Interest terms sit alongside the fee. On the Tax Account, interest runs from the last timely payment date to payment at 0.95 per cent a month in 2026, revised yearly at the end of 2026, as simple balance interest computed daily on the debit balance excluding interest, assessed monthly into the balance; interest also accrues on fees, is not deductible, and customs follows its own rate. Once a Tax Account amount passes to collection it is marked "Inddrivelse" on the account status and statement.

For individuals, B-tax and residual tax paid late accrue interest per commenced month from the deadline, shown on next year's annual statement as "Renter af for sent betalt skat". Gift duty must be paid the same day the gift notification is filed, even if filed early, or interest may apply.The increase itself comes from statute, not from the guides: the higher amount applies from 14 September 2026Skat.

Basis: Skattestyrelsen's business Tax Account payment guide and personal payment guide as changed, stating the higher reminder fee from 14 September 2026 with the reminder, deadline, collection and interest terms.