From the 1 january 2026, the minimum monthly salary to qualify for Denmark’s special tax scheme for foreign specialists will be reduced from DKK 78,000 to DKK 65,400.
This reduction is expected to make it easier for Danish companies to compete with international employers in attracting key global talent.
What is the special tax scheme?
Denmark operates a special tax regime designed for highly qualified professionals from abroad. Under this scheme, employees are taxed at a gross rate of 27%, in addition to an 8% labour market contribution – resulting in a total effective tax rate of 32.84%.
Salary requirements
In 2025, eligibility requires a guaranteed monthly salary (after ATP deductions) of at least DKK 78,000.
From 2026 onwards, this threshold will be reduced to DKK 65,400.
Other conditions
In addition to meeting the salary requirement, the following conditions apply:
- The employee must not have been tax liable in Denmark within the past ten years
- They may only move to Denmark up to one month prior to their first working day
- Tax liability must arise as a direct result of the employment in Denmark.
Consequences of the change
The rules governing this scheme are complex, and failure to meet the requirements could result in the employee being taxed under Denmark’s standard rules – potentially facing a marginal tax rate of up to 60.5%.
To avoid costly mistakes, companies are strongly advised to seek professional tax guidance before employing a foreign worker under this scheme.
Need assistance?
At Azets, we are specialists in VAT and tax regulations. If you have any questions or require specific advice regarding your company’s tax situation, you are always welcome to get in touch with us.
