Tax-free frikort amount rises to 55.700 kr. for 2027

The default amount you can earn tax-free in a year rises to 55.700 kr. in 2027Skat, up from 54.100 kr. in 2026Skat. The figure applies both to earners under 18Skat and, as the starting point, to adultsSkat: from the year you turn 18 the amount is as udgangspunkt the same 55.700 kr. in 2027Skat. The 2026 comparison figure moves correspondingly, from 51.600 kr. in 2025Skat to 54.100 kr. in 2026Skat.

The frikort is the skattekort you use when your expected annual income stays below the tax-free amount — typically a first job alongside school. Skattestyrelsen creates a frikort automatically at the start of the year you turn 13, and it can be used across several payers: employers collect the figures directly from Skattestyrelsen. You must still tell each employer yourself which card to use. Once you have earned the frikort amount, payers switch to your bikort for the rest of the year and withhold tax at the rate shown on your forskudsopgørelse.

The 8 % am-bidrag on wages applies even when you hold a frikortSkat — but from 2026 you only start paying am-bidrag from the year you turn 18Skat. The tax-free amount itself is personal: it depends on your deductions, which in turn depend on personal circumstances. Wage earners receive a beskæftigelsesfradrag that grows with pay, so the forskudsopgørelse must be updated with the wage you expect to earn; further deductions such as kørselsfradrag enlarge the frikort.

Check the amount at the top of the forskudsopgørelse in TastSelv, where the frikortsbeløb is shown, and enter this year's expected income there — the figure can be updated several times. If no frikort amount is shown, create the card in TastSelv under forskudsopgørelsen: write the expected annual earnings in felt 201 (via Nyt job and Lønindkomst if the field is hidden), add the first working day in felt 366, then Beregn and Godkend. Under-15s log on through their parents; from 15 you use MitID, and parents can act on a child's behalf until 18.

One exception is unchanged: under-16s working in private homes — mowing a neighbour's lawn or babysitting, for example — pay no tax on the pay and need no frikortSkat. Work for a business is taxable whatever your ageSkat. For payroll staff the consequence is direct: apply 55.700 kr. as the 2027 default tax-free amountSkat and remind young employees to keep their forskudsopgørelse current, since the frikort amount tracks the deductions entered there and payers switch to withholding at the stated rate once it is exhausted.

Legal basis: Skattestyrelsens guidance on hovedkort, bikort og frikort and the forskudsopgørelse, applied to income year 2027.