Denmark · Work

Denmark Supplementary Pay Limit

Income needed: DKK 446k+ a year ≈ $67k

Supplementary Pay Limit Scheme residence and work permit

First checked against official sources on 11 Oct 2026Change log

Key facts

Supplementary Pay Limit is a work route for Denmark. Applicants need income of DKK 446k+ a year ≈ $67k. You can stay 5 yrs, renewable. Checked 2026-10-11 against the official source.

Money needed: DKK 446k+ a year ≈ $67k
Government fees: DKK 6,810 ≈ $1,020
Processing: 60–150 days
First stay: 5 yrs

Cost, time and long term

To apply: government fee DKK 6,810 ≈ $1,020; income to show DKK 446k+/yr ≈ $67k; decision: 60–150 days. No lawyer or agent fee is included.

Government feesDKK 6,810 ≈ $1,020

DKK 6,810 (≈ $1,020)Normal processing 2 months, up to 5 months.

Shown, not spentDKK 446k+/yr ≈ $67k

DKK 446,000 a year (≈ $66,700)Cash salary including bonuses that are guaranteed, labour-market pension contributions and paid holiday allowance.

RenewalRenewable

The 5-year permit can be extended.

Danish Agency for International Recruitment and Integration

Permanent residenceAfter 8 years of residence

Permanent residence after 8 years of uninterrupted legal residence, or 4 years if you meet all 4 supplementary requirements (including Danish language test 3). Work, study and family permits count.

Danish Agency for International Recruitment and Integration

CitizenshipAfter 9 years of residence

Citizenship needs 9 years of continuous residence in Denmark and a permanent residence permit held for at least 2 years when the naturalisation bill passes.

Life in Denmark (borger.dk), Danish public sector portal

Processing60–150 days

Normal processing time is 2 months; up to 5 months if more information is needed.

Danish Agency for International Recruitment and Integration

Presence rulesStay rule

A Danish permit lapses if you give up your Danish address or live outside Denmark for more than six successive months.

Danish Agency for International Recruitment and Integration

Why this route may not fit

Check this before you apply.

Needs a job offer from an employer in Denmark
Not open to EU, EEA or Swiss passports

What you'll need

Who can apply4

The applicant works full time, as a rule 37 to 40 hours a week.
The applicant received no fine of DKK 3,000 (≈ $450) or more under the Criminal Code or the Aliens Act in the 2 years before applying.
Seasonally adjusted gross unemployment in Denmark has not exceeded 3.75% on average in the 3 months before applying.
Salary and employment terms are not below Danish standards for the profession.

What you must show3

Annual cash salary is at least DKK 446,000 (≈ $66,700) (2026 level).
Salary includes guaranteed bonuses, labour-market pension contributions and paid holiday allowance.
The processing fee is DKK 6,810 (≈ $1,020).

Documents1

The employer's sworn declaration on the Jobnet and EURES posting and the applicant's sworn declaration on fines are attached.

Steps2

The job is posted on Jobnet and the EURES portal at least two weeks, and not more than six months, before the application.
Salary is paid into a Danish bank account in the holder's name, opened within 180 days.

After you arrive1

Salary and employment terms must keep meeting the rules; a fine of DKK 3,000 (≈ $450) or more can lead to withdrawal of the permit.

When you become tax resident

How Denmark decides tax residence and treats foreign-source income, from its tax records.

Stay on this route

5 years at first, renewable

Tax residence

More than 30 days in a calendar yearIf 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 monthsTypical situation where the right of taxation passes abroad: the employee stays in the other country for more than 183 days within 12 months.

Foreign-source income

Personal income after labour market contribution; full tax liability on worldwide (including foreign-source) income.

Regime tied to this route

Tax scheme for researchers and highly paid employees · 27% tax

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

All tax rules for Denmark Tax records checked 10 Oct 2026

Official site

Full official text

Lower salary threshold scheme for a full-time job posted on Jobnet and EURES for at least two weeks (not more than six months) before applying; extra conditions apply compared with the Pay Limit Scheme. ^{1 2}

What you must show and pay

Income of at least DKK 446,000 a year (≈ $66,700) · Cash salary including bonuses that are guaranteed, labour-market pension contributions and paid holiday allowance. ¹
A fee of DKK 6,810 (≈ $1,020) · Normal processing 2 months, up to 5 months. ¹

Requirements

The applicant works full time, as a rule 37 to 40 hours a week. ¹
The applicant received no fine of DKK 3,000 (≈ $450) or more under the Criminal Code or the Aliens Act in the 2 years before applying. ¹
Seasonally adjusted gross unemployment in Denmark has not exceeded 3.75% on average in the 3 months before applying. ¹
Salary and employment terms are not below Danish standards for the profession. ¹
Annual cash salary is at least DKK 446,000 (≈ $66,700) (2026 level). ¹
Salary includes guaranteed bonuses, labour-market pension contributions and paid holiday allowance. ¹
The processing fee is DKK 6,810 (≈ $1,020). ¹
The employer's sworn declaration on the Jobnet and EURES posting and the applicant's sworn declaration on fines are attached. ¹
The job is posted on Jobnet and the EURES portal at least two weeks, and not more than six months, before the application. ¹
Salary is paid into a Danish bank account in the holder's name, opened within 180 days. ¹
Salary and employment terms must keep meeting the rules; a fine of DKK 3,000 (≈ $450) or more can lead to withdrawal of the permit. ¹

Stay

5 years, extendable; no job-seeking period.
Initial permitted stay: 60 months.
Renewable, subject to the conditions in force at renewal.

Nationality

Third-country nationals; EU/EEA citizens do not need the permit. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.

Work

Linked to the job; covered by job change rule; sideline job needs a permit.

Family

Accompanying family may apply.

Checked 2026-10-11

Official sources

The Supplementary Pay Limit Scheme · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10
Work schemes in SIRI: an overview · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10
Permanent residence permit · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10
Conditions for foreign citizens' acquisition of Danish citizenship · Life in Denmark (borger.dk), Danish public sector portal · checked 2026-10-11
Researcher · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10

Supplementary Pay Limit and its alternatives

Route	Money needed	Stay	Work
Supplementary Pay Limit	Needs income of DKK 446k+ a year ≈ $67k	5 yr, renewable	–
Fast-Track · Education	–	4 yr, renewable	No
Fast-Track · Pay limit	Needs income of DKK 552k+ a year ≈ $83k	4 yr, renewable	Limited
Fast-Track · Researcher	–	4 yr, renewable	With a permit
Guest researcher	–	3 yr	With a permit

Questions people ask

How much money do I need for the Supplementary Pay Limit?

Income of at least DKK 446,000 a year (≈ $66,700). Cash salary including bonuses that are guaranteed, labour-market pension contributions and paid holiday allowance. A fee of DKK 6,810 (≈ $1,020). Normal processing 2 months, up to 5 months.

How long can I stay on the Supplementary Pay Limit?

5 years, extendable; no job-seeking period.

How long does the Supplementary Pay Limit take to process?

Normal processing time is 2 months; up to 5 months if more information is needed.

Can I work on the Supplementary Pay Limit?

Linked to the job; covered by job change rule; sideline job needs a permit.

Can I bring my family on the Supplementary Pay Limit?

Accompanying family may apply.

Who can apply for the Supplementary Pay Limit?

Does the Supplementary Pay Limit lead to permanent residence in Denmark?

Time on the Supplementary Pay Limit counts toward permanent residence in Denmark, which the rules allow after 8 years of residence. Time on the Supplementary Pay Limit counts toward citizenship, which the rules allow after 9 years of residence.

Is there a tax break for Supplementary Pay Limit holders in Denmark?

Tax scheme for researchers and highly paid employees (27% + 8%): Gross earned income taxed at a flat 32.84% (27% plus 8% labour market contribution) for up to 7 years (84 months). It's separate from the visa and has its own conditions.

Tax

Special regime

Tax scheme for researchers and highly paid employees (27% + 8%)

27% tax

Details

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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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

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How this was checked

Checked on 2026-10-11 against 5 official sources. Status: verified against the official sources.

Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.

The Supplementary Pay Limit Scheme · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10
Work schemes in SIRI: an overview · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10
Permanent residence permit · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10
Conditions for foreign citizens' acquisition of Danish citizenship · Life in Denmark (borger.dk), Danish public sector portal · checked 2026-10-11
Researcher · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10

Tracked since 2026-10-10. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.