Free card, main card and bi-card: what does it mean?

Aske Buemann

CEO & Co-founder

Tax cards: free card, main card and bi-card

When it comes to taxes and personal finances, navigating the different terms and concepts can be a jungle. Exemption card, main card and bi-card are just some of the terms that many Danes have heard of, but can still be a bit confusing. In this post, we will take a closer look at the different tax cards and explain what they really mean. Whether you're new to the labor market or just want to get a better understanding of the different tax cards, this post is the perfect place to start.

What is a tax card?

Tax card is a generic term for free card, bi-card and main card. The different cards are used by employers to calculate how much tax they should withhold from your salary. The tax card contains information about your income, your deductions and your tax rate.

What is a free pass?

A tax-free allowance is a tax-free amount that you are entitled to earn without having to pay tax on it. You only have to pay tax when you exceed this amount, but you always have to pay AM-contribution (labor market contribution) on your salary. You automatically receive an annual tax-free allowance from SKAT, the amount of which varies from person to person depending on your deductions and personal circumstances. 

If you are curious to know what your amount is, you can find it at the top of your tax return.

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What is the difference between a main card and a bi-card?

As soon as you have earned more than your free card, you will get a main card. Your main card is the card your main employer will deduct tax from each month. Here you will benefit from your personal allowance and other deductions such as deductions for mileage and trade union dues.

However, if you have more than one employer or source of income, for example if you have a student job alongside your SU or several part-time jobs, you should also make use of your bi-card, as you may risk paying too little tax. 

Your bi-card does not take into account your deductions and your deduction rate will be applied to your entire income. This means that if you have a second income, your employer will deduct full tax from your payment. So a good rule of thumb is that your main job should be deducted from your main card, and your second job should be deducted from your bi-card. 

By logging in to TastSelv, you can see which card your employer uses by looking under your income information. If you want to change which card your employer uses, you must ask your employer to change it.


Understanding the difference between a free card, a main card and a bi-card can help you avoid paying too much or too little tax. If in doubt, it is always a good idea to talk to your employer or contact SKAT to make sure you are using the right tax card and paying the right amount of tax.

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