--- title: "Denmark Supplementary Pay Limit 2026: DKK 446k+/yr needed" url: https://settleanywhere.com/countries/denmark/supplementary-pay-limit-scheme/ lang: en updated: 2026-10-11 --- 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 2026 [Change log](https://settleanywhere.com/changes/) - **Income needed:** DKK 446k+ a year ≈ $67k (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.) - **First stay:** 5 yrs (5 years, extendable; no job-seeking period.) - **Who can apply:** Most passports (Third-country nationals; EU/EEA citizens do not need the permit.) - **Tax angle:** 27% tax (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).) ## 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 fees: DKK 6,810 ≈ $1,020** - DKK 6,810 (≈ $1,020) Normal processing 2 months, up to 5 months. **Shown, not spent: DKK 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. **Renewal: Renewable** The 5-year permit can be extended. [Danish Agency for International Recruitment and Integration](https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/The-Pay-Limit-Schemes/Supplementary-Pay-Limit-scheme) **Permanent residence: After 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](https://www.nyidanmark.dk/en-GB/You-want-to-apply/Permanent%20residence%20permit/Permanent%20residence) **Citizenship: After 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](https://lifeindenmark.borger.dk/settle-in-denmark/danish-citizenship/conditions-for-foreign-citizens--acquisition-of-danish-citizenship) **Processing: 60–150 days** Normal processing time is 2 months; up to 5 months if more information is needed. [Danish Agency for International Recruitment and Integration](https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/The-Pay-Limit-Schemes/Supplementary-Pay-Limit-scheme) **Presence rules: Stay 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](https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/Researcher) ## 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 apply - 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 show - 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). #### Documents - The employer's sworn declaration on the Jobnet and EURES posting and the applicant's sworn declaration on fines are attached. #### Steps 1. The job is posted on Jobnet and the EURES portal at least two weeks, and not more than six months, before the application. 2. Salary is paid into a Danish bank account in the holder's name, opened within 180 days. #### After you arrive - 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 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. - **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](https://settleanywhere.com/countries/denmark/tax/) Tax records checked 10 Oct 2026 **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. (sources 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. (source 1) - A fee of DKK 6,810 (≈ $1,020) · Normal processing 2 months, up to 5 months. (source 1) #### Requirements - The applicant works full time, as a rule 37 to 40 hours a week. (source 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. (source 1) - Seasonally adjusted gross unemployment in Denmark has not exceeded 3.75% on average in the 3 months before applying. (source 1) - Salary and employment terms are not below Danish standards for the profession. (source 1) - Annual cash salary is at least DKK 446,000 (≈ $66,700) (2026 level). (source 1) - Salary includes guaranteed bonuses, labour-market pension contributions and paid holiday allowance. (source 1) - The processing fee is DKK 6,810 (≈ $1,020). (source 1) - The employer's sworn declaration on the Jobnet and EURES posting and the applicant's sworn declaration on fines are attached. (source 1) - The job is posted on Jobnet and the EURES portal at least two weeks, and not more than six months, before the application. (source 1) - Salary is paid into a Danish bank account in the holder's name, opened within 180 days. (source 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. (source 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 1. [The Supplementary Pay Limit Scheme](https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/The-Pay-Limit-Schemes/Supplementary-Pay-Limit-scheme) · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10 2. [Work schemes in SIRI: an overview](https://www.nyidanmark.dk/en-GB/Words-and-concepts/SIRI/Work-schemes-in-SIRI---an-overview) · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10 3. [Permanent residence permit](https://www.nyidanmark.dk/en-GB/You-want-to-apply/Permanent%20residence%20permit/Permanent%20residence) · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10 4. [Conditions for foreign citizens' acquisition of Danish citizenship](https://lifeindenmark.borger.dk/settle-in-denmark/danish-citizenship/conditions-for-foreign-citizens--acquisition-of-danish-citizenship) · Life in Denmark (borger.dk), Danish public sector portal · checked 2026-10-11 5. [Researcher](https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/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](https://settleanywhere.com/countries/denmark/fast-track-educational/) | – | 4 yr, renewable | No | | [Fast-Track · Pay limit](https://settleanywhere.com/countries/denmark/fast-track-pay-limit/) | Needs income of DKK 552k+ a year ≈ $83k | 4 yr, renewable | Limited | | [Fast-Track · Researcher](https://settleanywhere.com/countries/denmark/fast-track-researcher/) | – | 4 yr, renewable | With a permit | | [Guest researcher](https://settleanywhere.com/countries/denmark/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? 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. ### 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%)](https://settleanywhere.com/countries/denmark/tax/#tax-dk-researcher-tax-scheme) 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 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/denmark/tax/) ## More in Denmark [Working Holiday · Argentina](https://settleanywhere.com/countries/denmark/working-holiday-ar/) [Working Holiday · Canada](https://settleanywhere.com/countries/denmark/working-holiday-ca/) [Working Holiday · Chile](https://settleanywhere.com/countries/denmark/working-holiday-cl/) [Working Holiday · South Korea](https://settleanywhere.com/countries/denmark/working-holiday-kr/) [Start-up Denmark](https://settleanywhere.com/countries/denmark/start-up-denmark/) [Farm manager permit](https://settleanywhere.com/countries/denmark/herdsmen-farm-managers/) [Pay Limit Scheme](https://settleanywhere.com/countries/denmark/pay-limit-scheme/) [Positive List · Degree](https://settleanywhere.com/countries/denmark/positive-list-higher-education/) ## Work visas elsewhere [🇵🇹 Blue Card](https://settleanywhere.com/countries/portugal/eu-blue-card/) [🇪🇸 EU Blue Card](https://settleanywhere.com/countries/spain/eu-blue-card/) [🇬🇪 IT sector permit](https://settleanywhere.com/countries/georgia/it-residence-permit/) [🇮🇹 Blue Card](https://settleanywhere.com/countries/italy/eu-blue-card/) [🇬🇷 Large-company director permit](https://settleanywhere.com/countries/greece/company-executive-b3/) [🇩🇪 Blue Card](https://settleanywhere.com/countries/germany/eu-blue-card/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. ## 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. 1. [The Supplementary Pay Limit Scheme](https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/The-Pay-Limit-Schemes/Supplementary-Pay-Limit-scheme) · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10 2. [Work schemes in SIRI: an overview](https://www.nyidanmark.dk/en-GB/Words-and-concepts/SIRI/Work-schemes-in-SIRI---an-overview) · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10 3. [Permanent residence permit](https://www.nyidanmark.dk/en-GB/You-want-to-apply/Permanent%20residence%20permit/Permanent%20residence) · Danish Agency for International Recruitment and Integration (SIRI) · checked 2026-10-10 4. [Conditions for foreign citizens' acquisition of Danish citizenship](https://lifeindenmark.borger.dk/settle-in-denmark/danish-citizenship/conditions-for-foreign-citizens--acquisition-of-danish-citizenship) · Life in Denmark (borger.dk), Danish public sector portal · checked 2026-10-11 5. [Researcher](https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/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](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.