Tax on account for companies 2025

There are two types of on-account tax. Firstly, the compulsory ordinary tax on account,
which is calculated by the Danish Tax Agency. On the other hand, the voluntary
tax on account, which the company decides on. If the company is part of a joint
taxation, the total tax on account is paid by the management company.

Ordinary tax on account

The ordinary tax on account in 2025 is an amount corresponding to half of the
average of the company's actual tax for the income years 2021, 2022 and 2023. Of
this, half is paid in March and the other half in November.

If the company receives excess tax for the income year 2024, this will automatically be
deposited in the tax account to be set-off against the November instalment in 2025.
The same applies to Danish withholding tax on dividends received by the company in
the income year 2024.

If the company expects a low income in 2025, the company can request the Danish
Tax Agency to reduce the ordinary tax on account. This must be done by digital reporting
in TastSelv Erhverv, and it must be done before the payment deadline for the
ordinary tax on account of 20/3 and 20/11, respectively.

You can read more right here

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