Living in Denmark: residency, 2026 actions, AM-bidrag and the researcher scheme

In Denmark, the tax authorities (Skattestyrelsen) make a person fully liable for income tax in two cases: if they reside in the country for six consecutive months, or if they are a resident. They are then taxed on their income from employment and capital, including income from abroad. In 2026, share income is taxed at 27 % up to DKK 79,400, and then at 42 % thereafter. This page does not provide the state tax scale for salaries: we were unable to obtain it from the official source.

Fully or partially taxable: the two criteria

The Danish Tax Administration (Skattestyrelsen) considers two situations. To be fully taxable, "you must either stay in Denmark for six consecutive months or be a resident of Denmark." Owning a house in Denmark is not enough: tax liability only arises when you move to the country.

Unlimited subjection. All your income from work and capital is taxable in Denmark, including income from abroad.

Limited subjection. You are taxed on your Danish income, while remaining fully taxable in another country. The example given on the page is remuneration for work performed in Denmark.

The "Moving to Denmark" page (October 9, 2026) confirms the logic: you become fully liable for Danish tax when you move to and live in Denmark. It lists what you need to declare: the balance of non-Danish bank accounts, non-Danish pension plans, non-Danish assets, and their rental income. Access to the e-tax portal requires registration with the Danish population register and a MitID (Danish tax identification number).

The 2022 Franco-Danish convention addresses the issue of dual residency. It is discussed on our page about the France-Denmark convention.

Leaving Denmark: Housing is the deciding factor

Skattestyrelsen writes that unlimited tax liability generally ends when you sell your home, give notice to your landlord, or rent your home for at least three years under a non-cancellable lease. It also depends on the length of your stay abroad and the nature of your income.

The page advises you to call the administration one week after your removal from the register and your effective departure, and to keep your Nemkonto account.

Declaring foreign income

The principle is simple: all non-Danish income must be declared, even if the tax was paid abroad. This includes salaries, foreign pensions, foreign interest and accounts, and income from property. The declaration is made in E-tax, under the heading "Non-Danish income." Even if E-tax already displays information from abroad, you must include it in your annual tax return. The estimate for the current year is entered in the provisional tax return.

This page does not cover foreign tax credits or tax forms. For France, the 2022 convention eliminates double taxation: see our dedicated page.

Equity income: 27 % then 42 % in 2026

Dividends and capital gains on shares constitute "share income". The 2026 thresholds are as follows.

For foreign shares, the Danish Tax Administration (Skattestyrelsen) requires you to declare foreign share dividends in box 452, foreign share gains or losses in box 454, and foreign dividend tax in box 496, along with the market value in Danish kroner of your foreign securities account as of December 31. You must submit the purchase information yourself, as the Danish tax authorities do not receive it from abroad. The declared foreign tax cannot exceed the tax to which the source country is entitled. If the tax withheld abroad is higher, you must claim it from the foreign tax authorities.

Danish banks must report purchases no later than January 20th of the year following the purchase. For listed shares, a loss is only deductible if the purchase was reported no later than July 1st of the year following the purchase.

Leaving with shares: gains deemed realized

If you leave Denmark with shares worth DKK 100,000 or more, any gains or losses are considered realized. You can request a deferral of payment, except for gains on shares of investment companies that are taxed on unrealized gains. The request must be submitted by July 1st of the year following your departure; after this date, the tax is due immediately. Payment is due on September 1st of the year following the year in which the income was earned.

These rules normally apply if you have been taxed in Denmark on share gains for at least seven years in total before your departure, or if you have taken over the tax position of the transferor.

Pension scheme for researchers and key employees

A tax regime allows for a flat-rate taxation of employment income for a period of up to seven years. It can only be used once in a lifetime, and the seven-year period can be split. Certain conditions must be met by both the employee and the employer.

• For key employees (højtlønnede), the official page requires a monthly salary of at least 65,400 kr in 2026 («garanteret månedsløn»).
• The employer retains 8 % of AM-bidrag, the ATP and 27 % of A-skat.
• Generally, you must not have been taxed in Denmark in the previous ten years.
• For researchers, the qualification requirement is a doctoral level education or higher; the minimum salary above is not attached to them by the page.
• Registration is not an automatic approval: Skattestyrelsen checks compliance with the conditions, and if they are no longer met, the tax is calculated according to the ordinary rules.

The official page describes a gross tax of 32.84 % ("am-bidrag +27") over a period of up to seven years. This rate is broken down into 8 % of AM-bidrag plus 27 % on the balance: 0.08 + 0.92 × 0.27 = 0.3284.

AM-bidrag, ATP and social protection

The AM-bidrag (labor market contribution) amounts to 8 % of gross income. CLEISS presents it as an income tax, not a social security contribution. It is deducted from the salary by the employer. The ATP, a supplementary pension scheme, is mandatory for those working at least nine hours per week; for a full-time employee aged 16 or older, CLEISS indicates a monthly contribution of DKK 297 in 2025, one-third paid by the employee and two-thirds by the employer. Unemployment insurance is optional. For workplace accidents, CLEISS states that the employer pays a premium to an approved private insurance fund and that employees are covered.

CLEISS describes the Danish system as based on the principle of national insurance. According to the contribution schedule, sickness, maternity, disability/old age, and family benefits are "financed by taxes, not by social security contributions." The residency requirement for health coverage is not mentioned in the documents reviewed. The CLEISS figures are for 2025.

What this page does not cover

It does not provide the state tax scale for salaries, the average municipal tax rate, or the tax ceiling. It does not address wealth tax, inheritance tax, savings accounts, or assurance-vie locally. Consult a Danish professional before making any decisions.

A stock income of DKK 120,000: a numerical example (fictitious profile)

Situation. A hypothetical taxpayer, resident in Denmark, receives DKK 120,000 in share income in 2026. They have no other share income. The calculation assumes that the thresholds apply to all share income for the year.

Issue. He wants to know the tax on this income, depending on whether he is single or in a couple.

Strategy. It applies the 2026 thresholds: 27 % up to 79,400 DKK and 42 % above for a single person; 27 % up to 158,800 DKK for a couple living together, which combines the thresholds.

Result. Single person: 27 %s of DKK 79,400, totaling DKK 21,438, plus 42 %s of DKK 40,600, totaling DKK 17,052. Total: DKK 38,490, representing 32.08 %s of income. Couple: 27 %s of DKK 120,000, totaling DKK 32,400, representing 27 %s of income. Profiles and amounts are fictitious.

What changes depending on your situation

• Your accommodation: ownership, rental, lease duration, termination date.
• The duration of your stay and your registration in the population register.
• The nature of your income: salary, dividends, capital gains, pension, rent.
• Your marital status, which doubles the thresholds for equity income.
• The length of time you have been subject to the rules in Denmark, which determines the application of the rule for starting with shares.

The rule depends on your situation. No results are guaranteed.