Researcher Tax Scheme (Forskerskatteordningen) in Denmark
Reviewed by the Commoner Law Editorial Team. Sourced from Danish Acts of Parliament (love), executive orders (bekendtgørelser), and official government guidance. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
Denmark offers a favourable flat tax rate to attract foreign specialists and researchers:
- Flat rate: Qualifying employees pay a flat 27 % tax (plus labour market contribution of 8 %, effective total approximately 32.84 %) instead of the normal progressive rates (up to ~55.9 %).
- Duration: The scheme applies for up to 7 years.
- Eligibility: You must earn at least approximately DKK 65,400/month (2026, after ATP deduction — reduced from DKK 78,000 in 2025) and must not have been tax resident in Denmark in the 10 years before starting.
- No deductions: Under this scheme, you cannot claim normal deductions (commuting, interest, etc.) — the flat rate is your final tax.
When does it apply?
- You are a foreign specialist, researcher, or key employee recruited to work in Denmark.
- You meet the minimum salary requirement and the 10-year non-residence condition.
What to Do If You Are a Foreign Specialist Who Wants to Use the Researcher Tax Scheme in Denmark
- Apply through your employer — the application must be filed with Skattestyrelsen within 1 month of starting work.
- Verify that your monthly salary meets the threshold — if it drops below, you lose the scheme.
- Consider whether the flat rate is actually beneficial compared to normal taxation with deductions — for some income levels, it may not be.
What should you NOT do?
- Don't miss the 1-month application deadline — late applications are rejected.
- Don't let your salary drop below the minimum threshold — even temporarily, it can disqualify you.
- Don't assume you have been a non-resident for 10 years without checking — even brief periods of Danish tax residency can disqualify you.
Common Questions
What is the Danish researcher tax scheme?
Under Kildeskatteloven §§ 48E-48F, qualifying foreign specialists and researchers pay a flat 27 percent tax (plus the 8 percent labour market contribution, roughly 32.84 percent total) instead of the normal progressive rates up to about 55.9 percent. The scheme is designed to attract foreign specialists to Denmark and applies for up to 7 years.
Who qualifies for the 27% flat tax in Denmark?
You must be a foreign specialist, researcher, or key employee recruited to work in Denmark, earn at least approximately DKK 65,400 per month (2026, after ATP deduction), and not have been tax resident in Denmark in the 10 years before starting. Even brief periods of previous Danish tax residency can disqualify you — check carefully.
How do I apply for the Danish researcher tax scheme?
Apply through your employer — the application must be filed with Skattestyrelsen within 1 month of starting work. Late applications are rejected. Under this scheme, you cannot claim normal deductions such as commuting or interest. Consider whether the flat rate is actually beneficial compared to normal taxation with deductions — at some income levels, it may not be.
When does it apply — researcher tax scheme (forskerskatteordningen)?
You are a foreign specialist, researcher, or key employee recruited to work in Denmark.You meet the minimum salary requirement and the 10-year non-residence condition.
What should I do if I am a foreign employee in Denmark and want to apply for the 27% flat tax researcher scheme?
Apply through your employer — the application must be filed with Skattestyrelsen within 1 month of starting work.Verify that your monthly salary meets the threshold — if it drops below, you lose the scheme.Consider whether the flat rate is actually beneficial compared to normal taxation with deductions — for some income levels, it may not be.
What should you NOT do — researcher tax scheme (forskerskatteordningen)?
Don't miss the 1-month application deadline — late applications are rejected.Don't let your salary drop below the minimum threshold — even temporarily, it can disqualify you.Don't assume you have been a non-resident for 10 years without checking — even brief periods of Danish tax residency can disqualify you.