The expat tax scheme, in kroner
See your take-home pay under the 27% scheme (forskerskatteordningen) next to normal Danish tax, and check the main conditions.
- 2026 rules
- Checked against Skattestyrelsen
- Free, nothing stored
Take-home per month on the scheme
46,946 DKK
| Scheme | Normal tax | |
|---|---|---|
| Gross salary | 70,000 | 70,000 |
| ATP | -99 | -99 |
| AM-bidrag (8%) | -5,592 | -5,592 |
| Income tax | -17,363 | -21,565 |
| Take-home per month | 46,946 | 42,744 |
On these figures the scheme looks available. Your employer registers you with Skattestyrelsen.
How it's calculated
- 8% AM-bidrag first. The labour market contribution is taken from your salary, as for everyone.
- A flat 27% on the rest. On the scheme there is no municipal, bottom, middle or top tax, and no deductions. Together this is 32.84% of your salary.
- Normal tax for comparison. The right-hand column runs the full 2026 rules at your municipal rate, so you see the real difference.
- Up to 7 years. The scheme lasts at most 84 months in total. After that, normal tax applies.
Figures used
| Figure | Value | Source |
|---|---|---|
| Scheme tax rate | 27% + 8% AM-bidrag (32.84%) | Skattestyrelsen |
| Maximum period | 7 years | Skattestyrelsen |
| Minimum salary, 2026 | DKK 65,400 a month | Skatteministeriet |
| Previous Danish tax liability | None in the last 10 years | Skattestyrelsen |
| Deductions on scheme income | Not allowed | Skattestyrelsen |
Questions
Who qualifies for the expat tax scheme?
Approved researchers, or employees hired from abroad with a guaranteed monthly salary of at least DKK 65,400 in 2026. You must not have been tax liable to Denmark in the previous 10 years, and the conditions must be met the whole time you are on the scheme.
Can I claim deductions on the scheme?
No. Scheme income is taxed gross, so commuting, union and interest deductions cannot be set against it. Other income is taxed under normal rules.
What happens after 7 years?
You move to normal Danish tax. The 7 years is a total, so time on the scheme in an earlier job counts.
Is the scheme always better?
For most people at this salary level, yes. Because there are no deductions, people with large interest costs or long commutes should still compare.
Related
Last checked October 2026. An estimate based on the 2026 rules, not a tax assessment. Eligibility is decided by Skattestyrelsen.