🇩🇰 Denmark
DK / DNK #130
Nomad Score
62.0
Cities
12
Region
European Union,
Scandinavia,
Nordic Countries,
Tech Startup Ecosystems,
Remote Work Friendly Countries,
Coworking Hotspots,
Europe,
Europe,
Northern Europe
Currency
DKK
🇩🇰 DENMARK TAX PROFILE
Data year: 2026
Tax System
Worldwide
Labour market contribution (AM-bidrag 8%) deducted before income tax. Tax ceiling 52.07% (excl. church tax).
Labour market contribution (AM-bidrag 8%) deducted before income tax. Tax ceiling 52.07% (excl. church tax).
Top PIT Rate
60.5%
Corporate Tax Rate
22.0%
Moms
25.0%
Capital Gains Tax
42.0%
Share income: 27% up to DKK 61,000 (122k married), 42% above. Other capital income at progressive rates.
Share income: 27% up to DKK 61,000 (122k married), 42% above. Other capital income at progressive rates.
Social Security (Employee)
8.0%
Social Security (Employer)
0.0%
Dividend Withholding
27.0%
Interest Withholding
0.0%
Royalty Withholding
22.0%
Inheritance Tax
15.0%
Treaty Count
81
Participation Exemption
Non-Dom Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| DKK 0 | DKK 51,800 | 8.0% | -- |
| DKK 51,800 | DKK 656,500 | 37.0% | -- |
| DKK 656,500 | DKK 777,900 | 52.1% | -- |
| DKK 777,900 | DKK 2,592,800 | 55.9% | -- |
| DKK 2,592,800 | and above | 60.5% | -- |
⭐ SPECIAL REGIMES (1)
| Name | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Researcher/Key Employee Tax Scheme
Flat 27% income tax (+ 8% AM-bidrag = effective 32.84%) for qualifying researche... |
Flat rate | 27.0% | 7yr | Active |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if staying 6+ months (including short absences) or having permanent home available in Denmark
Exit Tax
Yes
Exit tax on unrealised gains on shares exceeding DKK 100k when leaving Denmark
Exit tax on unrealised gains on shares exceeding DKK 100k when leaving Denmark
CFC Rules
Yes
CFC rules if >50% owned subsidiary taxed at <75% of Danish rate
CFC rules if >50% owned subsidiary taxed at <75% of Danish rate
Non-Dom Regime: Researcher/key employee scheme: flat 27% tax (+8% AM) for up to 7 years for qualifying inbound workers
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
May 1
Extension Deadline
July 1
📚 SOURCES
- PwC Denmark individual tax (accessed May 3, 2026)
-
PwC Denmark Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, VAT, AM-bidrag, share income - Skat 2026 bracket tax (accessed May 3, 2026)
- SKAT 2026 bracket tax (accessed May 3, 2026)
🔗 RELATED
🧭 CONTINUE EXPLORING DENMARK