Tax System
Field Manual

A practical guide for foreign nationals working delivery platforms in Denmark.

Valid For
2025–2026 Tax Year
Source
skat.dk, Skatterådet
NOTICE
Based on SKAT.dk and Skatterådet rulings as of 2025–2026. Tax rules change frequently. Always verify current rates at skat.dk. This guide is informational, not legal advice.
Critical Update — May 2023

Skatterådet issued rulings indicating that Wolt courier arrangements can qualify as employment for tax purposes under Danish law. Wolt courier arrangements may be classified as employment depending on contract and circumstances. Wolt currently withholds A-tax automatically — but always verify your own situation.

01

The Four Prerequisites

Before you earn your first krone, you need four things. Skip any of these and you'll pay 55% tax or worse — work illegally.

  1. CPR Number — Your Danish identity. 10 digits. Format: DDMMYY-XXXX. Get it at International Citizen Service or Borgerservice.
  2. Tax Card (Skattekort) — Digital only. Tells Wolt how much to deduct. Apply at skat.dk/taxcard maximum 1 month before starting work.
  3. NemKonto — A Danish bank account for refunds. Can be foreign if registered as your NemKonto.
  4. MitID — Your digital signature. Required for SKAT's online system (TastSelv).
Timing Constraint

Do not apply for your tax card more than 1 month before starting work. SKAT cannot process it earlier. If you start without a tax card, your employer must deduct 55% tax by law — no exceptions.

Processing Times

CPR Number: Same day
Tax Card: 2-5 days
MitID: Same day
NemKonto: 1-3 days

Required Documents

  • Passport/ID
  • EU residence document (if applicable)
  • Proof of Danish address
  • Employment contract or platform agreement

Terminology Reference

02

Platform Work Classification

Skatterådet issued rulings in May 2023 indicating that Wolt courier arrangements can qualify as employment for tax purposes under Danish law. Wolt courier arrangements may be classified as employment depending on contract and circumstances — this shifted the default from self-employment and triggered automatic A-tax withholding by Wolt.

Aspect Pre-May 2023 Current (2023–)
Tax Status Self-employed (B-tax) Employee (A-tax)
CVR Required Yes No
Tax Deduction Self-reported quarterly Automatic monthly deduction
VAT Registration Required if turnover >50k DKK Not applicable
Payslip Invoice-based Standard employee payslip
ATP Pension Not applicable Mandatory (99 DKK/month)
Work Flexibility Unchanged — you choose when to work

Why the Change?

SKAT determined that Wolt exercises sufficient control over couriers to constitute an employment relationship for tax purposes:

Indicators of Employment

  • Wolt provides specific delivery instructions and routes
  • Platform controls assignment distribution algorithmically
  • Work performed at Wolt's expense/risk (insurance provided)
  • Compulsory accident insurance coverage
  • No ability to set own prices or delegate work
Multi-Platform Workers

If you work for Uber Eats, Just Eat, or other platforms in addition to Wolt, you may still need to register a CVR and report B-tax for those specific earnings. Wolt income remains A-tax. Keep separate records.

EU Platform Work Directive

By December 2, 2026, Denmark must implement EU Directive 2024/2831, which introduces a legal presumption of employment for platform workers. This may strengthen employment rights beyond tax status.

03

Tax Card Types

Your tax card determines how much tax Wolt deducts. Choose incorrectly and you'll either owe money at year-end or give the government an interest-free loan.

Primary Tax Card (Hovedkort)

Use for your main income source — where you earn the most. Includes your personal allowance (tax-free amount) and your calculated tax rate.

  • Can only be used by one employer at a time
  • Includes monthly personal allowance (~4,508 DKK in 2026)
  • Lower effective tax rate on primary income
  • Automatically sent to your main employer

Secondary Tax Card (Bikort)

Use for side jobs or secondary employment. If Wolt is your side gig alongside a main job, use this.

  • No personal allowance included
  • Flat rate (~37-44% depending on municipality)
  • Can be used by multiple employers simultaneously
  • Higher withholding but no year-end surprise

Tax Exemption Card (Frikort)

For very low earners only. 2026 limit: 54,100 DKK/year (2025: 51,600 DKK). Updated annually in November.

  • Zero tax deducted until limit reached
  • Automatic switch to normal rate if exceeded
  • Only suitable for casual side income (students, occasional work)
  • If you exceed the limit, you pay tax on the excess

2026 Tax Rates (New System)

AM-bidrag: 8.0%
Bottom tax: 12.01%
Middle tax: 7.5%
Top tax: 7.5%
Top-top tax: 5.0%
Municipal avg: 24.9%

Tax ceiling: 44.57%
(Excl. AM-bidrag & church tax)
2026 Tax Reform Key Change

The old 15% top tax is replaced by three tiers:
• Middle tax (7.5%) above 641,200 DKK
• Top tax (7.5%) above 777,900 DKK
• Top-top tax (5%) above 2,592,700 DKK
Income figures are after AM-bidrag deduction.

Calculation Example (2026)

Monthly gross: 25,000 DKK
AM-bidrag (8%): -2,000 DKK
ATP (monthly): -99 DKK
Taxable: 22,901 DKK
Personal allowance: -4,508 DKK
Tax (~37%): -6,805 DKK
Net: ~16,096 DKK

04

Deductions (Fradrag)

Tax deductions reduce your taxable income. A 5,000 DKK deduction at 37% tax rate equals 1,850 DKK less tax paid. Know what you can claim.

Transport Deduction (Kørselsfradrag)

The 24km rule: You can claim transport to work only if you travel more than 24 km total per day (12 km each way). The deduction is calculated as if you drove by car, even if you cycle or take public transport.

Distance per day 2025 Rate 2026 Rate
0–24 km No deduction
25–120 km DKK 2.23/km DKK 2.28/km
Over 120 km DKK 1.12/km DKK 1.14/km
Peripheral municipalities* (25-120km) DKK 2.47/km DKK 2.53/km

* Specific outer municipalities and small islands qualify for higher rates. Check skat.dk for the list.

Platform Worker Specific

Transport deduction applies to commuting to a fixed workplace. Since Wolt couriers collect from various restaurants, this deduction typically does not apply unless you can demonstrate a regular pattern or designated zone. Some accountants suggest claiming 10% of Wolt income as transport deduction — verify with SKAT before claiming to avoid penalties.

Automatic Deductions (No Action Required)

These are applied automatically by SKAT:

  • Employment Deduction
    Beskæftigelsesfradrag
    12.75% of salary, max DKK 63,300 (2026). Applied automatically to all employment income. Increased from 55,600 DKK in 2025.
  • Job Allowance
    Jobfradrag
    4.5% on employment income over DKK 235,200, max DKK 3,100 (2026). Applied automatically. Threshold lowered from 244,500 DKK in 2025.
  • Personal Allowance
    Personfradrag
    DKK 54,100 annually (2026) — tax-free amount before any tax calculation. Spread monthly on primary tax card.

Manual Deductions (Must Enter in Forskudsopgørelse)

Enter these in your preliminary assessment to reduce monthly tax withholding:

  • Trade union fees (fagforeningskontingent): Up to 7,000 DKK/year
  • A-kasse (unemployment insurance): Full deduction
  • Interest expenses: Student loans, mortgage, bank debt
  • Commuting bridge tolls: Øresund Bridge (DKK 8/train, DKK 50/car per crossing)
  • Work-related courses/training: Must be job-relevant
Work-Related Expenses Rule

As an employee, you can only deduct work-related expenses exceeding DKK 7,000 annually (2024-2026 rate). Below this threshold, no deduction is granted. This applies to equipment, phone, clothing, etc.

05

Reporting Timeline

November (Annual)

Preliminary Assessment Released

SKAT releases your forskudsopgørelse for the coming year (available from November 11). Review and update expected income, deductions, and transport. This determines your monthly tax rate for January onwards.

Monthly

Tax Deduction & ATP

Wolt automatically deducts A-tax, AM-bidrag (8%), and ATP (99 DKK). Check your payslip in the app. Update your forskudsopgørelse if income changes significantly.

March 23, 2026

Tax Assessment Notice Available

Årsopgørelse for 2025 released in TastSelv. Shows final calculation: refund (overskydende skat) or amount owed (restskat). Review carefully — employers sometimes misreport.

April 24, 2026

Refund Payout Begins

If due a refund, payment begins to your NemKonto. Amounts over 100,000 DKK may be delayed for verification.

May 20, 2026

Correction Deadline (Extended)

Last day to correct errors in your 2025 tax assessment. Usually May 1, but extended to May 20 in 2026. Miss this and corrections become complicated.

July 1, 2026

Payment Deadline + Extended Tax Return

Pay any owed tax (restskat) by this date to avoid interest (currently ~7.5% surcharge). Also deadline for extended tax return (oplysningsskema) if you have business income or foreign assets.

Access Methods

TastSelv: skat.dk/tastselv
Login: MitID required
Hours: Mon 9-17, Tue-Thu 9-16, Fri 9-14

If You Owe Tax (Restskat)

Amounts over DKK 25,200 (2026 limit) collected in 3 installments (Aug 1, Sep 1, Oct 1) with interest surcharge. Pay by July 1 to avoid fees. Under 25,200 DKK: single payment in August.

If You're Due a Refund

Refunds processed from April 24. Check that your NemKonto is registered correctly. Standard refunds arrive within days; large amounts (100k+) may take weeks for verification.

06

Decision Matrix

Question Wolt Only (Employee) Wolt + Other Platforms True Freelancer
Need CPR? Yes Yes Yes
Need CVR? No Maybe* Yes
Tax Type A-tax (automatic) A-tax + B-tax** B-tax (self-reported)
ATP Required? Yes (99 DKK/mo) Yes (Wolt portion) No
VAT Required? No If >50k DKK non-Wolt If >50k DKK turnover
Preliminary Assessment Check yearly Must update (complex) Must update quarterly
Tax Ceiling (2026) 44.57% 44.57% / 52.07% 44.57%

* Only if running business alongside platform work or if other platforms don't withhold tax
** B-tax applies only to non-Wolt income from platforms that don't withhold A-tax

07

Special Tax Schemes

Researcher Tax Scheme (Forskerskatteordning)

If you're a highly-paid foreign specialist or researcher, you may qualify for a flat 32.84% tax rate (27% + 8% AM-bidrag) for up to 7 years (84 months).

2026 Salary Threshold (Reduced)

Minimum monthly salary: DKK 65,400 (down from 78,000 in 2025)
Must be guaranteed in employment contract. Applies to cash salary + certain benefits. Must apply within 1 month of starting work.

  • No deductions allowed (personal allowance, employment deduction, etc.)
  • Must not have been tax liable in Denmark for 10 years prior
  • Only employment income taxed at flat rate — other income taxed normally
  • After 84 months, automatic transition to ordinary progressive tax

Limited Tax Liability

If you live abroad but work in Denmark (cross-border commuter), you may have limited tax liability. Different rules apply for Sweden, Germany, and other bordering countries. Check skat.dk or call +45 72 22 28 92.

Double Taxation

Denmark has double taxation agreements with most countries. If taxed in both Denmark and home country, you can usually claim relief. Keep all documentation.