What is B-indkomst (untaxed income)?

In short

B-indkomst is income paid out without tax withheld — e.g. freelance fees and profit in sole proprietorships. The recipient settles the tax themselves.

In practice

The tax is paid in B-tax instalments based on the forskudsopgørelse. If you receive B-income, update the preliminary assessment so the instalments fit — or face a tax bill.

Related terms

• A-skat (withheld income tax)
• Forskudsopgørelse (preliminary tax assessment)
• See every term in the dictionary

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