Tax in Denmark

For those considering moving to Denmark

There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Denmark.

56,512

Marginal tax rate

6

Tax immigration rule

0

Wealth tax
Overview of personal taxation in Denmark – updated per 2025

What is required to establish tax residency in Denmark?

Individuals who stay in Denmark for more than six consecutive months are considered to have moved there and to be tax residents. The same applies to individuals who have taken up permanent residence in Denmark.

Which types of income are taxable in Denmark?

Tax residents are taxed on their worldwide income in Denmark, while non-resident taxpayers are taxed only on income sourced in Denmark.

What tax rates apply in Denmark?

Denmark has a progressive tax system, with rates ranging from 8 to 56,512%.

Does Denmark grant tax credit for foreign taxes?

Denmark grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable in Denmark on the same income.

Is there wealth tax in Denmark?

Denmark does not levy wealth tax.

What is the tax year in Denmark?

The tax year in Denmark corresponds with the calendar year.

When must the tax return be filed in Denmark?

The individual tax return in Denmark must generally be filed by 1 May of the year following the tax year. The deadline may be extended to 1 July for more complex tax returns.

What is the name of the tax authority in Denmark?

The name of the tax authority in Denmark is Skattestyrelsen (The Danish Tax Agency).

How many countries does Denmark have tax treaties with?

Denmark has tax treaties with approximately 80 countries, including Norway.

Is there property tax in Denmark?

Denmark has property tax, with rates ranging from 0.51 to 1.4%.

Contact
Atle Melø

Atle Melø

Partner

amelo@melo.no
+47 951 80 979