Tax-free frikort amount rises to 55,700 kr. for 2027

The standard amount a person may earn in a year without paying income tax is 55,700 kr. for 2027Skat, against 54,100 kr. for 2026Skat. The amount is the figure shown on the frikort, the tax card for earners whose expected annual income stays below the tax-free threshold — typically young people in a first job or students on SU living at home with no sideline earnings. Income tax starts once total annual pay exceeds the amountSkat.

The 8 pct. arbejdsmarkedsbidrag still applies to the whole wage even when a frikort covers the income, though not to SU, unemployment benefits or pensions. From 2026, the contribution is payable only from the year the earner turns 18Skat. The tax-free amount itself varies from person to person: deductions such as the employment deduction rise with pay, so the personal figure on the forskudsopgørelse must be kept current with expected earnings.

A frikort may be used with several payers at once. Once it is exhausted, payers withhold tax at the withholding rate shown on the forskudsopgørelse, a rate they receive automatically. A frikort is created automatically at the start of the year the earner turns 13; anyone taking a job before then creates one in TastSelv by entering expected earnings in field 201 and the first working day in field 366, then approving the calculation. When the year has passed, a new frikort normally arrives on its own, but the forskudsopgørelse should still be checked.

The main card belongs where earnings are highest and may be used in one place only, while the secondary card carries only the withholding rate and is taxed in full at each additional payer. A payer using the wrong card must fetch the correct one digitally; tax paid in excess is refunded when the year has passed.

Legal basis is the A-skat and AM-bidrag withholding framework, under which the standard tax-free frikort amount for 2027 is 55,700 krSkat.