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What you need to know about tax if you work or live in Denmark
On this page you can read about how you pay the right tax and how you get the right tax deductions while you are working in Denmark.
Choose your situation below:
When you come to Denmark you need to get:
- a personal tax number or a CPR number (civil registration number) if you stay for 3 months or longer (6 months if you are a citizen from the EU, EEA countries or Switzerland)
- a tax card
- a so called NemKonto (bank account)
- your personal MitID
You can apply for a personal tax number and a tax card up to 1 month before you start working in Denmark. You do not need a personal tax number unless you have taxable income from Denmark.
Remember to a copy of the following documents to your application:
1. Employment contract or confirmation of employment
- All pages of your contract or confirmation of employment in one file.
- The document must be signed by you and your employer.
2. Passport or national ID card
- A photo of the page in your passport with all your personal information or a photo of the front and the back of your national ID card.
- Your ID card must be issued by a public authority.
- The card must state your name, date and place of birth, gender, citizenship and expiry date.
- The photo or copy should be legible, in colour and show the entire document.
3. Marriage certificate if you are married
- All pages of your marriage certificate in the original language.
4. For citizens of a country outside the EU, Norway, Iceland, Switzerland or Lichtenstein
- Your Danish residence and work permit
Apply for a personal tax number and tax card
Please note: You can also apply for a personal tax number and tax card by visiting one of the International Citizen Service Centres across Denmark (lifeindenmark.dk).
If you are staying in Denmark for more than 3 months, you need a CPR number (civil registration number) instead of a personal tax number. If you are a citizen from the EU, EEA countries or Switzerland, you need a CPR number after 6 months.
How to apply:
- Register with your local Citizen Service Centre (Borgerservice) in your municipality of residence, or
- Register with one of the International Citizen Service Centres across Denmark (lifeindenmark.dk)
Do you already have a personal tax number?
If you prolong your stay in Denmark or take up permanent residence, your personal tax number will become your CPR number. In that case you will have to register with the Danish National Register (Folkeregisteret) at your local Citizen Service Centre (Borgerservice). If you have previously worked in Denmark, you will already have a CPR number or a personal tax number.
All citizens in Denmark are required to have a NemKonto.
This is an ordinary bank account used for your Danish salary and any amounts you are entitled to from the public authorities.
We use your NemKonto if you are entitled to a tax refund.
You can choose a Danish or a non-Danish bank account as your NemKonto.
Register a Danish bank account
Contact a Danish bank to set up a bank account. The bank will register your bank account as your NemKonto.
Register a non-Danish bank account
You can also register your non-Danish bank account as your NemKonto. How to register a non-Danish bank account as your NemKonto (nemkonto.dk)
MitID is your digital signature and your key to digital Denmark. It is a single login for Danish Internet banks and government websites. You can order MitID by contacting your bank or local Citizen Service Centre. Remember to bring valid photo ID such as passport.
When you come to Denmark to study, please see our site Coming to study to learn more about tax deductions and special rules for students.
When you take up work in Denmark, you need to do the following:
- Register work-related deductions
- Register non-Danish income
- Check your tax assessment notice (årsopgørelse)
Access your tax information
- Log onto your self-service system TastSelv (E-tax for individuals).
- Use MitID or an E-tax password (TastSelv-kode) from the Danish Tax Agency to log on.
You can order a password for TastSelv by visiting skat.dk/english - ‘Log on' - 'Log on to E-tax for Individuals' - ‘Order E-tax password'.
Before your tax is calculated, certain amounts are deducted from your income. Your deductions are stated in your tax budget, the so called preliminary income assessment (forskudsopgørelse) and your tax card.
See your preliminary income assessment/tax card
Typical deductions when you work in Denmark
Deduction for food and accommodation
If your employer does not pay for your food and accommodation, you may be entitled to a deduction if your job is temporary, your place of work changes (different building sites for example), and you cannot possibly stay in your home due to the distance between work and home.
Enter the expenses for food and accommodation in your tax assessment notice (årsopgørelse) in box 53.
Read more about tax deductions for food and accommodation
Deduction for transport between home and work in Denmark
If you have more than 24 km to and from work between home and work in Denmark (that is more than 12 km each way), you are entitled to a deduction for transport between home and work no matter what means of transport you use. However, if your employer pays for your transport, you are not entitled to the deduction.
Enter your deduction in your tax budget, the so called preliminary income assessment (forskudsopgørelse), field 417 and in your tax assessment notice (årsopgørelse), box 51.
Log on and enter your deduction for transport
See rates and how to calculate your deduction for transport between home and work
Deduction for transport between your home country and your Danish work place
Your tax liability determines whether you are entitled to a deduction for transport between your home country and your Danish work place.
Please note that you must be able to document travels to your home country so it is important that you keep receipts etc. as documentation.
You are entitled to the deduction for transport between your home country and your Danish work place if:
1. You have limited tax liability
- Working in Denmark
- Residing in your home country and often travelling to work between Denmark and your home country
- Personal and economic interests in your home country
- Possible spouse or cohabiting partner living in your home country
or if:
2. You have dual residency - your home country is your place of residence
- Working in Denmark
- Residing both in your home country and in Denmark
- Personal and economic interests in your home country
- Possible spouse or cohabiting partner living in your home country
You are not entitled to a deduction for transport between your home country and your Danish Work place if:
1. You have full tax liability
- Working in Denmark
- Residing in Denmark or staying in Denmark for more than six months
- Personal and economic interests in Denmark
- Possible spouse or cohabiting partner living in Denmark
or if:
2. You have dual residency - Denmark is your place of residence
- Working in Denmark
- Residing both in your home country and in Denmark
- Personal and economic interests in Denmark
- Possible spouse or cohabiting partner living in Denmark.
If you have non-Danish income or property, you have to state it on your tax assessment notice (årsopgørelse).
A tax agreement to avoid double taxation between Denmark and your home country may regulate the tax you have to pay. Please call us on (+45) 72 22 27 80 to help you register your non-Danish income.
Read more about what to do when you live in Denmark and have non-Danish income
Check your tax assessment notice (årsopgørelse) in our self-service system E-tax (TastSelv) and see if you are entitled to a refund or have to pay outstanding tax.
You need to:
- check the information
- correct the information if needed
If you need to correct the information, please enter your changes under Change your tax assessment notice/tax return.
What is the tax assessment notice?
The tax assessment notice (in Danish 'årsopgørelse') is a summary of your tax for the past year, showing your income, deductions and allowances and tax paid. It is available in March every year.
It also shows if you get a tax refund or if you have to pay outstanding tax.
You can see and correct your tax assessment notice in our selv-service system E-tax (TastSelv).
It is your job and place of residence that determine to which country you have to pay tax. Therefore, please complete the relevant form and submit it to the Danish Tax Agency when you leave Denmark:
Full tax liability
Please complete form 04.003.
Limited tax liability
If you have additional information to your tax assessment notice, such as deduction for transport between home and work or travelling expenses for food and accommodation, please complete form 04.069. If you have no additional information, you do not need to do anything further.
Cross-border worker
Please complete form 04.031.
If you have registered with the Danish National Register, you need to deregister, when you leave the country. In order to do so, please go to your local Citizen Service Centre (Borgerservice).
Please notify the Danish Tax Agency when you leave Denmark.
You need to:
- send us your new address via E-tax (TastSelv) or by using the English contact form at skat.dk/english, and
- call us at (+45) 72 22 28 92 one week after you deregistered from the Danish National Register and physically left Denmark.
Please make sure that you have a so called 'NemKonto' when you leave Denmark. We use your NemKonto to refund overpaid tax to you.
If you do not have a Danish NemKonto, you can register a non-Danish bank account as your NemKonto.
Register your non-Danish account as your NemKonto (nemkonto.dk)