Tax in Denmark

The Danish welfare society is based on everyone contributing to the common purse via tax payments, in exchange for a number of free government services such as education and medical assistance. Taxation is also used to cover the costs of police, public transport, infrastructure and much more.

The Danish tax system consists of a complicated set of rules with many facets. You do not have to be familiar with them all, but tax in Denmark is your own personal responsibility. It is therefore important that you keep informed about your own tax and check your preliminary income and tax assessment notices.

The Danish tax legislation and rules are changed regularly. Corporate HR therefore recommends that you contact the Danish Tax Agency or a tax advisor if you need more detailed advice.

You may also find information in this publication from the Danish Tax Authorities.

The tax system in Denmark is progressive. This means that the higher your income, the higher the percentage you pay in tax.

You normally have full tax liability, if you live in Denmark, and must include all income from Denmark and abroad in your tax return.

International researchers can be covered by different taxation schemes or be fully tax-exempt, depending on the duration of employment, employment relationship and affiliation. Read more about the schemes in the left menu:

• Full tax liability
• Researcher taxation
• Limited tax liability
• Professor rule