By March 20, 2026, companies must pay the first installment of the ordinary tax on account for the 2026 income year. It is important to decide whether the company will pay voluntarily or whether the ordinary installment should be reduced.
The ordinary advance tax is paid twice a year in equal installments. The installments are calculated as half of the average corporate tax for the last three years. A company can also choose whether to pay voluntary advance tax. The deadlines for voluntary advance tax are March 20, 2026, for the first installment, November 20, 2026, for the second installment, and February 1, 2027, for the third installment.
Be aware of interest surcharges for tax on account
It is recommended that an estimate of the expected corporate tax payable for the year be prepared. If the company has liquidity available – and especially companies with bank deposits that only have a small interest rate – the company may benefit from making a voluntary payment either before March 20, 2026, or November 20, 2026.
Voluntary payments made in March 2026 will be credited with a supplement, whereas payments made in November 2026 and February 2027 will be subject to a supplement. The size of these supplements will not be determined until the end of the year. The rates for 2026 are expected to remain at the same level as for 2025.
The supplement for the first and second installments was 0.7% for 2025, whereas the supplement for the third installment was 1.3%.
If the company has excess tax for the 2026 income year, it will be paid out no later than November 20, 2027, together with a tax-free interest allowance.
Any residual tax for the 2026 income year must be paid by November 20, 2027, together with a residual tax surcharge, which will be published in December 2026 and which for 2025 amounted to 6.6%.
Voluntary payment reporting
Remember to set up any voluntary payments in TastSelv Erhverv before the actual payments are made. Otherwise, the voluntary payment will be refunded.
It is also important that the company's tax account does not have a negative balance beforehand, as a payment will only be used to cover the oldest debt.
How to report the deposit:
- Select Corporate tax
- Select Tax on account
- Select Report/Change next to the rate you want to change
- Report how much the company wants to pay in voluntary tax on account.
Then use the payment line to pay via the Tax account. You can find it on the overview screen under "Tax on account".
Reduction of the ordinary tax on account
The advance tax rates may be reduced if the company expects corporate tax for 2026 to be significantly lower than the calculated advance tax. The deadline for reducing the first installment of the advance tax is March 20, 2026, and for the second installment November 20, 2026 (payment deadlines). The advance tax rates are reduced by digital reporting in TastSelv Erhverv.
