DK
Researcher/Key Employee Tax Scheme
Active
Flat rate
Denmark · special tax regime
Flat rate
27.0%
Duration
7 years
Prior non-residency
10 years
required before applying
Standard top income tax
60.5%
Denmark, without the regime
Overview
- Regime
- Researcher/Key Employee Tax Scheme
- Country
- Denmark
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 1992
- Expires on
- —
Details
- Summary
- Flat 27% income tax (+ 8% AM-bidrag = effective 32.84%) for qualifying researchers and key employees recruited from abroad.
- Eligibility
- Must not have been Danish tax resident or subject to Danish tax in prior 10 years. Minimum average monthly cash salary DKK 65,400 (2026) before deductible employee pension contributions; special rules for researchers.
- Benefits
- 27% flat tax on qualifying gross salary items (instead of progressive rates up to 60.5%). No deductions allowed against the flat-taxed income.
- Requirements
- Must be employed by a Danish employer and meet salary and recruitment conditions.
- Limitations
- No deductions on flat-taxed income. 8% AM-bidrag applies on top. Other income taxed at ordinary rates.
- Income types covered
- Employment income (cash salary, certain benefits in kind per scheme rules)
- Duration details
- Up to 84 months
View source PwC Worldwide Tax Summaries