If you come to Denmark to study, it will affect the tax you need to pay. To register you correctly, please call or write to us and tell us:

• Do you have a job or do you expect to get a job while you are studying?
• Do you run your own business at the same time as being a student?
• Do you need to pay tax in your own country?

Students from certain countries can get an extra tax deduction for foreign students. See the list of countries here (in Danish).

If your country is on the list, please send us form 04.062 - Application for tax deduction for foreign students or business apprentices in Denmark with documentation for your registration with your place of education in Denmark.

If we approve your tax deduction in your preliminary income assessment, you should still remember to enter it in your tax return.

Personal allowance

This is an amount of money that you are allowed to earn without paying tax. The allowance is automatically calculated into your tax calculations. In 2022, the personal allowance for the full year amounts to DKK 46,600 (DKK 46,700 in 2021).

Employment allowance

You also have an employment allowance, which is calculated automatically. The allowance cannot exceed DKK 41,600 in 2022 (DKK 40,600 in 2021).

Assessed deductions

As a foreign student you will typically only have one assessed deduction, the deduction for transport between home and work exceeding 24 km per day.

The deduction is calculated as the number of working days multiplied by a deduction per kilometer for each working day. The deduction does not apply to transport between your home and your place of education.

For further information, please see

Deductions and allowances

Preliminary income assessment

Tax rates

Students from certain countries may be eligible for an additional tax deduction. Please check here to see if your country is on the list.

If these rules apply to you, please submit form 04.062 - Application for tax deduction for foreign students or business apprentices in Denmark to the Danish Tax Agency (Skattestyrelsen) including documentation that you are registered with the school/university here in Denmark.

If your application is approved and your deduction is accepted in your preliminary income assessment, you must remember to enter your deduction on your tax return.

If you are a student from Greenland or the Faroe Islands who started your studies after 1 January 2011 and are entitled to a tax deduction for foreign students, you may be entitled to a tax deduction of DKK 36,000 in addition to your personal allowance as well as the tax deduction for foreign students. To apply for this deduction, please complete form 04.062 - Application for tax deduction for foreign students or business apprentices in Denmark and submit it to the Danish Tax Agency (Skattestyrelsen).

You have to inform us, if you receive scholarships or grants from a Danish university, an academy of professional higher education or other educational institutions.

You do so by logging on our self-service system at www.skat.dk and entering the amount in field 304 of your preliminary income assessment.

Please note that tax has already been withheld when you receive the scholarship or grant.

Log og to our self-service system at www.skat.dk and select ‘Forskudsopgørelse’ (Preliminary income assessment) field 304.