What is B-skat (provisional tax on B-income)?

In short

B-skat is the tax you pay yourself on B-income — profit from a sole proprietorship or fees paid out without tax withheld.

In practice

It is calculated from your preliminary assessment and paid in 10 instalments over the year — every month except June and December. When income changes, update the preliminary assessment so the instalments match and you avoid underpaid tax.

Go deeper: B-skat: how tax works when you're self-employed

Related terms

• B-indkomst (untaxed income)
• Forskudsopgørelse (preliminary tax assessment)
• Restskat (underpaid tax)
• See every term in the dictionary

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