Who it is designed for
Researchers and highly paid employees
How the tax treatment works
32.84% on qualifying gross earned income. The exact tax result depends on your income mix, social-security position, deductions and whether every entry condition remains satisfied.
What to check before relying on it
- Highly paid route: guaranteed monthly salary of at least DKK 65,400 in 2026 (about €8,800).
- Researcher route uses research-qualification conditions rather than the salary threshold.
- Generally no Danish tax liability in the previous 10 years, subject to detailed exceptions.
- Employer and employment conditions must continue to be met throughout.
What 32.84% means in kroner
For DKK 100,000 of qualifying monthly gross income, the model first subtracts DKK 8,000 in labour-market contribution. Applying 27% to the remaining DKK 92,000 gives DKK 24,840. Combined modelled tax is DKK 32,840, leaving DKK 67,160 before any other payroll adjustments. Applying 27% directly to the original gross salary would understate the combined amount.
What to establish before accepting an offer
Keep the guaranteed monthly cash requirement separate from an annual total including an uncertain bonus. A researcher should establish the approved research route rather than rely on the high-salary screen.
These examples explain the tax mechanism. They assume the stated income qualifies and are not payroll quotations. Compare this with other schemes →
Official rules and application details
Use the authority’s guidance to check qualifying income, documentation and deadlines before applying. Read the official Denmark guidance