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. Must meet minimum monthly salary of DKK 75,100 (2025).
- Benefits
- 27% flat tax on gross salary (instead of progressive up to 52%). No deductions allowed.
- Requirements
- Must be employed by Danish employer. Must meet salary threshold.
- Limitations
- No deductions allowed. Cannot combine with normal deduction rules. 8% AM-bidrag applies on top.
- Income types covered
- Employment income
- Duration details
- Up to 7 years
View source PwC Worldwide Tax Summaries