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27 percent tax regime

10 January 2020

Denmark offers a special tax regime to highly paid inbound expatriates and researchers recruited from abroad.

Employees may elect to be taxed at a rate of 27 % on employment income and other cash allowances, for up to 84 months.

All other income, including benefits-in-kind other than company car and free telephone, are taxed at the ordinary rates. Such income includes any private income received by the expatriate from outside Denmark.

To learn more download the publication as a PDF.