When moving to Denmark, we recommend that you call us on (+45) 72 22 28 92 after you have moved and have registered with the Danish National Register (Folkeregisteret). We will then make a personal tax card for you. When you call us, you will need to know how much you will be earning and which other income and deductions you expect to have.

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 extra guest student tax deductions. See a list of which countries here (in Danish).

If your country is on the list, please send us form 04.062 with documentation for your registration with your place of eduction 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 2019 the personal allowance for the full year amounts to DKK 46,200 (DKK 46,000 in 2018).

Employment allowance

You also have an employment allowance, which is calculated automatically. The allowance cannot exceed DKK 37,200 in 2019 (DKK 34,300 in 2018).

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 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 and submit it to the Danish Tax Agency (Skattestyrelsen).

Please see our legal guide (in Danish) for further legal information.