Tax scheme for researchers
Researchers are individuals who conduct research and have a research-qualifying degree at minimum PhD level. Researchers must have been accepted according to the applicable rules.
Highly paid employees are key employees who receive a guaranteed monthly salary of minimum DKK 65,400 (2026).
Researchers and highly paid employees who are employed in Danish businesses or research institutions may apply to be taxed according to section 48 E-F of the Danish Withholding Tax Act.
If you meet all the conditions for being covered by the scheme, your gross earned income will be taxed at 32.84% (labour market contributions + 27%) for a period of up to 7 years.
Any other income is taxed according to the ordinary tax rules. You just need a regular tax card if you have income that is not taxed as researcher income.
The conditions must be met throughout the period you are covered by the scheme
The tax scheme for researchers is a registration scheme. This means that the conditions for being covered by the scheme must be met at all times.
Being registered with the scheme doesn't mean automatic approval.
We regularly check whether the conditions are met, including whether the salary requirement has been met or whether the employee’s position has changed. If the requirements are not met, tax will be collected according to the generally applicable rules for the period.
See the conditions for using the scheme
Both the employee (researcher or highly paid employee) and the employer must meet the conditions.
Remember to notify us if you no longer meet the conditions
The employee and the employer are obliged to notify us of termination when the conditions for using the scheme are no longer met.
If you don't do so, this may result in errors in your tax assessment, and you may lose the right to utilise any residual period on the scheme.
Find answers to your questions
If you have worked in Denmark within the past 10 years without being covered by the tax scheme for researchers, this disqualifies you from using the scheme. The tax scheme for researchers can only be used once you have not been liable to tax in Denmark for a period of 10 years.
If you have received income from Denmark from real property, dividends or royalties, such income doesn't disqualify you from using the scheme.
Persons who have a place of residence available in Denmark and take up residence in it are subject to full tax liability in Denmark, regardless of whether they have had income from Denmark. This disqualifies them from using the scheme.
There are no rules stipulating how much of the work must be performed in Denmark. However, if you are resident for tax purposes in Denmark, it is a condition that the right of taxation doesn't pass to another country for more than 30 days in the same calendar year.
The right of taxation may typically pass to another country in situations where the employer is liable to pay tax in the other country or the employee stays in the other country for more than 183 days within a 12-month period.
Read more (in Danish) about when the right of taxation passes to a specific country of residence covered by the double taxation agreements entered into by Denmark at skm.dk.
Yes, it is possible to withdraw from the tax scheme for researchers; you just need to be aware of the following:
- Withdrawal from the scheme can only be done with effect for a full income year.
- If you subsequently wish to re-register for the scheme, all conditions must be met again. This also applies to the requirement that you must not have been liable to pay tax in Denmark for the past ten years prior to the commencement of your new employment.
If you change jobs while you are covered by the tax scheme for researchers, there must be no more than maximum 1 month between them. All conditions for being covered by the scheme must still be met.
You must notify us of termination of the scheme via the digital form 01.012.
If you don't give notification of termination, this may result in errors in your tax assessment, and you will lose the right to utilise any residual period on the scheme.
If you leave Denmark at the same time, you must call us on tel. +45 72 22 28 92 about a week after you have given notification of relocation in the Danish national register (Folkeregistret) (via Borger.dk). If possible, we will make an immediate decision on your tax liability and provide you with guidance on what you need to send us about your relocation.
You can read more at:
• Leaving Denmark
You are not entitled to any deductions from your A-income when you are covered by the tax scheme for researchers. However, documented expenses for compulsory non-Danish social contributions, which are deductible before calculation of A-tax under the tax scheme for researchers, are exempt from this. You must declare such expenses in box 459 of your tax assessment notice. Any other income you may have that is not covered by the tax scheme for researchers is taxable under the general Danish tax rules.
Guest lecturers and the like are persons who have worked for a period of time at a university or a research institution in connection with guest lecturing and similar activities. This also includes persons who have conducted research.
If you were subject to limited tax liability for your earned income from the university during your work in Denmark as a guest lecturer and similar activities, the duration of the work must not have exceeded a period of 12 months. If the duration exceeded a period of 12 months, the limited tax liability cannot be disregarded in the assessment of whether you have been liable to pay tax within the past 10 years.
If you were subject to limited tax liability during your work in Denmark as a guest lecturer and similar activities, the duration of your stay must not have exceeded a period of 12 months. Your stay in Denmark must be financed exclusively by funds from outside Denmark. If you received income in Denmark, your tax liability cannot be disregarded, and the scheme cannot be used.
If you have performed work in Denmark within the past 10 years without being covered by the tax scheme for researchers, this disqualifies you from using the scheme. The tax scheme for researchers can only be used once you have not been liable to tax in Denmark for a period of 10 years.
If you have received income from Denmark from real property, dividends or royalties, such income does not disqualify you from using the scheme.
Persons who have a place of residence available in Denmark and take up residence in it are fully tax liable in Denmark, regardless of whether they have had income from Denmark. This disqualifies them from using the scheme.
This depends on which type of pension scheme you have. There are basically 2 relevant types of pension schemes:
- If the contributions made under your pension scheme are exempt from tax, the contributions don't constitute A-income and can't be included in your total salary. Nor can your own contribution be included in your total salary.
- If you have a pension scheme according to section 53A of the Danish Pension Tax Act where both your employer’s contributions and your own contributions are taxed, the contributions are regarded as A-income and can be included in your total salary.
Holiday with pay
If you take holiday with pay, you don't need to do anything.
Holiday without pay
If you take holiday without pay, you must ensure that your actual salary does not fall below the minimum amount required to be covered by the scheme.
Example 1:
You earn DKK 75,000 a month in 2026 and take one month’s holiday without pay. Your average monthly salary over the calendar year still meets the minimum salary requirement, and you therefore still comply with the condition.
Example 2:
You earn DKK 66,000 a month in 2026. If you take one month’s holiday without pay, you will subsequently no longer comply with the condition, as your average monthly salary over the calendar year falls below the minimum amount for 2026.
When determining whether you meet the minimum salary requirement, periods of childbirth-related leave are disregarded. The salary requirement must still be met in the other periods.
No extension is granted of the total 7-year period during which the tax scheme for researchers applies due to periods of childbirth-related leave. If you receive parental leave benefits or the like during your period of leave, such remuneration must be taxed under the general rules.
Childbirth-related leave is divided into four different types of leave: Pregnancy leave, maternity leave, paternity leave and parental leave. These are the types of leave that are covered by the exemption.
If, on the other hand, other leave is taken, such as carer’s leave, leave without pay or the like, the exemption does not apply, and the minimum salary requirement must be met for the period with this leave.
There are no rules stipulating how much of the work must be performed in Denmark. However, if you are resident for tax purposes in Denmark, it is a condition that the right of taxation doesn't pass to another country for more than 30 days in the same calendar year.
The right of taxation may typically pass to another country in situations where the employer is liable to pay tax in the other country or the employee stays in the other country for more than 183 days within a 12-month period.
Read more (in Danish) about when the right of taxation passes to a specific country of residence covered by the double taxation agreements entered into by Denmark at skm.dk.
Yes, it is possible to withdraw from the tax scheme for researchers; you just need to be aware of the following:
- Withdrawal from the scheme can only be done with effect for a full income year.
- If you subsequently wish to re-register for the scheme, all conditions must be met again. This also applies to the requirement that you must not have been liable to pay tax in Denmark for the past 10 years prior to the commencement of your new employment.
If you change jobs while you are covered by the tax scheme for researchers, there must not be more than maximum 1 month between them. All conditions for being covered by the scheme must continue to be met.
You must notifiy us of termination of the scheme via the digital form 01.012.
If you do not give notification of termination in due time, this may result in errors in your tax assessment, and you will lose the right to utilise any residual period on the scheme.
If you leave Denmark at the same time, please call us on tel. +45 72 22 28 92. If possible, we will make an immediate decision on your tax liability and provide you with guidance on what you need to send us about your relocation.
You can read more at:
• Leaving Denmark
You are not entitled to any deductions from your A-income when you are covered by the tax scheme for researchers.
However, documented expenses for compulsory non-Danish social contributions, which are deductible before calculation of A-tax on income, are exempt from this. You must declare such expenses in box 459 of your tax assessment notice.
Any other income you may have that is not covered by the tax scheme for researchers is taxable under the general Danish tax rules.
No, the salary requirement must be met from the start of your employment. If you started in 2025, the salary requirement applying in 2025 must have been met.
If you don't apply for registration until in 2026, you will, for example, have been liable to pay tax in Denmark within the past 10 years (2025), which is not permitted.
The salary requirement in each income year must be met separately, and it is therefore possible to start on a salary that meets the requirement for 2025 and then enter into an agreement on a lower salary applicable from 2026.
Employer: Calculate the tax and report the salary
Labour market contribution and tax payable under the tax scheme for researchers are calculated on the basis of the employee’s A-income from the business. The employee is not entitled to any deductions or allowances in connection with calculation of the tax payable under the tax scheme for researchers.
Employer’s contributions to a taxable pension must be included in your statement of the employee’s A-income, and pension contributions according to section 53A must be reported together with the employee’s salary.
B-income, such as free accommodation and meals, is not covered by the tax scheme for researchers and is taxed according to the general Danish tax rules. Employers who disburse B-income must call us on +45 72 22 28 92 so that we can generate a preliminary income assessment for the employee.
Employees covered by the tax scheme for researchers are entitled to a tax-free allowance for meals, accommodation and transport expenses according to the same rules as those applicable.
The salary is reported in eIndkomst (E-income) as income type (Beskæftigelseskode (Employment code)) ‘08’. You must withhold 8% labour market contribution, labour market supplementary pension (ATP) contribution and 27% A-tax. In addition to the employment code, you must report the salary in the same fields as for other employees.
You don't need to download a tax card.
The salary is reported under the CVR number or SE number registered for the employee. If the income is reported to another CVR number or SE number, the income will be taxed under the general Danish tax rules.
All salary and holiday pay must be reported for the period in which the employee is covered by the tax scheme for researchers. If salary is reported outside the period in which the employee is covered by the tax scheme for researchers, this salary will be taxed under the general rules.
Please note: In case of termination of the employee’s employment under the tax scheme for researchers, calculated holiday pay must be reported in the last month in which the employee is employed.
You can read more at Reporting pay (E-Income). If you have any further questions about reporting pay in eIndkomst, you can call us on +45 72 22 28 24.
For further legal information in Danish see our legal guide .