27 percent tax regime

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.

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