Expertise
Researchers and highly paid employees
For highly paid specialists and researchers taking up work in Denmark, and for employers hiring from abroad. We go through the conditions that decide whether forskerordningen (the Danish researcher tax scheme) applies, and where it usually goes wrong.
The Danish special tax scheme has strict conditions that must be met from the start.
We assess eligibility before the move and review the employment contract, salary and timing. We also advise on changes during the scheme.
How we can help
- Eligibility assessment
- Planning the move and first working day
- Contract and remuneration review
- Registration and contact with the Danish Tax Agency
- Leave, salary changes and a change of employer
Who qualifies for the researcher tax scheme?
There are two routes. As a highly paid employee, your average monthly salary must be at least DKK 65,400 in 2026 (DKK 78,000 in 2025) plus ATP contributions. As a researcher, you need a research degree at PhD level or above, and it is your qualifications and position that count, not your salary.
The salary test is measured before labour market contributions, as an average over the calendar year. Employer contributions to an approved pension scheme count, while free board and lodging and holiday pay do not. If the average falls below the threshold, the scheme cannot be used for that year.
- You must not have been fully tax liable in Denmark, or limited tax liable on income such as salary, board fees or business income, at any time in the 10 years before the employment starts.
- You must not own 25% or more of the employing company or control more than 50% of the votes, either during the employment or in the 5 years before. Holdings of close family members count.
- The employer must, as a rule, be liable to tax in Denmark.
When does the scheme start and end?
Your Danish tax liability must arise because of the employment. In practice, a stay in Denmark of up to one month before the job starts is accepted, for example to find housing. If you arrive earlier, or only find the job after arriving, the scheme may be ruled out.
The scheme can be used for up to 84 months, and the months can be split across several periods as long as the conditions are met in each one. Once the 84 months are used, your salary is taxed under the ordinary rules.
What happens if you change jobs, take leave or your salary changes?
If you change jobs, you can stay on the scheme provided you start the new position no later than one month after the previous one ended. The new employment must meet every condition on its own, including the salary test.
A pay cut, a move to part-time or a longer period of leave can bring your average salary for the calendar year below the threshold. The consequence applies to the whole year, so changes should be modelled before they are agreed.
What does the scheme mean for deductions and your other income?
Salary under the scheme is taxed at 27% plus labour market contributions, and no deductions are allowed against it. The exception is documented compulsory social security contributions paid abroad.
Income other than your scheme salary, such as interest, dividends and rental income, is taxed under the ordinary rules. If you have significant income or expenses alongside your salary, they should be part of assessing what the scheme is actually worth to you.
Frequently asked questions
How much do I need to earn to qualify for the researcher tax scheme in 2026?
As a highly paid employee, your average monthly salary must be at least DKK 65,400 in 2026 plus ATP contributions. Salary is measured before labour market contributions, and employer-paid contributions to an approved pension scheme count. For researchers with a PhD, it is the qualifications and the position that matter.
Can I use the scheme if I have lived in Denmark before?
Only if you have not been liable to Danish tax on salary and similar income in the 10 years before the employment starts. Earlier periods on the scheme generally do not count, provided your tax liability ended when the scheme ended. Periods of study and short employments need to be assessed individually.
What happens to the researcher tax scheme if I change jobs?
You can stay on the scheme if you start the new job no later than one month after the old one ended. The new employment must meet all the conditions itself, including the salary test. If the gap is longer, the scheme may end.
What happens when the seven years are used up?
Once the 84 months are used, your salary is taxed under the ordinary Danish rules if you are still liable to tax in Denmark. The months do not have to be consecutive, but each period must meet the conditions.
Can I claim deductions while on the researcher tax scheme?
No deductions are allowed against the salary taxed under the scheme. The exception is documented compulsory social security contributions paid abroad. Other income, such as interest and investment returns, is taxed under the ordinary rules.
What does this mean for you?
This page is general. Your own situation may be different, so talk to us before you act on it.