2027 forskudsopgørelse opens 24 November after two-week delay

Around 5.5 million people can view and correct their 2027 forskudsopgørelse from Tuesday 24 November 2026Sktst. The forskudsopgørelse is Skattestyrelsen's estimate of each person's expected income and deductions for the coming year, built from recent years' forskudsopgørelser and årsopgørelser, and it controls monthly withholding through the skattekort during 2027.

Anyone whose finances or daily life have changed materially should review the figures and correct them before the first salary payment in 2027Sktst. Skattestyrelsen highlights a change of job, a higher or lower salary, and changed or new interest income and interest expenses as the checks that matter most. Correcting the forskudsopgørelse in TastSelv also updates the skattekort, which is sent automatically to employers, pension providers and others who withhold tax, so the right amount of tax and the right use of deductions flow through from January.

The opening was postponed by two weeks so that three proposed deduction changes can be built into the figures if Folketinget adopts them. Folketinget is expected to consider the bills in November 2026: a deduction for exercise and music tuition, an increased senior employment deduction, and a higher standard deduction for childminders. Skattestyrelsen says it will explain at the opening how people should treat their forskudsopgørelse in light of the expected measures.

The proposals are not yet law. Folketinget is expected to consider the bills in November 2026, and the opening was postponed so they can be incorporated if adopted; Skattestyrelsen says it will explain at the opening how people should treat their forskudsopgørelse in light of the expected measures.

Leaving the assessment unchecked proved costly for many. For income year 2025, just over 800,000 people had paid too little tax during the year and had to pay restskat averaging DKK 9,850 each, DKK 7.9 billion in total. Skattestyrelsen publishes the municipal and regional distribution of that restskat alongside the announcement.

Homeowners get an additional choice in the same assessment. The 2027 forskudsopgørelse carries their preliminary housing taxes, ejendomsværdiskat and grundskyld, and shows whether they are enrolled in the indefrysningsordning for rising housing taxes. Homeowners can opt their boligskattelån in or out there, and can read more on that choice on Vurderingsstyrelsen's page on Boligskat i 2027. Anyone who has bought or sold a home must update the assessment so the monthly housing tax follows the property they actually own.

Legal basis: Skattestyrelsen's announcement of 27 October 2026 on the 2027 forskudsopgørelse, applied through the forskudsopgørelse in TastSelv and the Boligskat på forskudsopgørelsen guidance on housing taxes and indefrysningslån.