🇩🇰 Moving to Denmark

• On: Gross salary of the researcher or key employee
• Limit: DKK 65k/mo ≈ $9,780

Gross earned income taxed at a flat 32.84% (27% plus 8% labour market contribution) for up to 7 years (84 months).

Taxed on

Gross salary of the researcher or key employee; no deductions or allowances (except mandatory foreign social contributions).

Who it applies to

• Researchers with a research-qualifying degree at minimum PhD level, accepted under the applicable rules, or highly paid key employees with a guaranteed monthly salary of at least DKK 65,400 (≈ $9,780) (2026), averaged over the calendar year.
• Employed by a Danish business or research institution; both employee and employer meet the conditions and the employee is registered under section 48 E-F of the Withholding Tax Act.
• Not liable to tax in Denmark in the previous 10 years; the conditions must be met throughout the period.

Exclusions

• Only usable once in a lifetime (the 7 years may be split into periods).
• Tax right must not pass to another country for more than 30 days in a calendar year.

Limits

• DKK 65,400 a month (≈ $9,780) · Minimum guaranteed monthly salary for highly paid employees in 2026; average over the calendar year, unpaid holiday counts.

Days in the country

• More than 30 days in calendar year · If the employee is tax resident in Denmark, the right of taxation must not pass to another country for more than 30 days in the calendar year.
• More than 183 days in 12 months · Typical situation where the right of taxation passes abroad: the employee stays in the other country for more than 183 days within 12 months.

Tax residence

Tax right may pass abroad where the employer is taxable there or the employee stays abroad more than 183 days in 12 months.

Visas

Separate from the work permit; registration under section 48E of the Withholding Tax Act.

Other taxes

8% labour market contribution is part of the 32.84%.

Checked against official sources on 10 Oct 2026Change log

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