🇩🇰 RESEARCHER/KEY EMPLOYEE TAX SCHEME
Denmark — Special Tax Regime
Status
Active
Effective From
Jan 1, 1992
📋 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
💰 FINANCIAL
Flat Rate
27.0%
Duration
7 years
Prior Non-Residency Required
10 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
60.5%
Corporate Tax
22.0%
Moms
25.0%
Capital Gains
42.0%
Treaty Count
81
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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