What is the researcher scheme?
The researcher scheme (forskerordningen, also called researcher tax or expat scheme) is a special tax arrangement for highly qualified foreign employees and researchers moving to Denmark. It offers a flat tax rate of 27% instead of normal progressive taxation.
The scheme was introduced to make it attractive for international specialists and researchers to work in Denmark, despite the generally high Danish tax level.
With the researcher scheme, you can achieve an effective tax rate of around 33% compared to up to 52% under normal taxation — a potential savings of hundreds of thousands of kroner per year.
See the difference between researcher tax and normal taxation — calculate your net pay in 10 seconds
Requirements for researcher tax
To qualify for the researcher scheme, you must meet the following requirements:
Salary requirement
Minimum salary of 75,100 DKK/month (2026) after AM contribution. This equals approx. 81,630 DKK/month gross or approx. 979,560 DKK/year.
Not resident in Denmark
You must not have been tax resident in Denmark for the past 10 years before employment.
Danish employer
You must be employed by a Danish company or a Danish branch of a foreign company.
Approved research (researchers)
Researchers must conduct research approved by a research institution. The salary requirement does not always apply to approved researchers.
Calculating researcher tax
Researcher tax is calculated as follows:
- First, AM contribution (8%) is deducted from gross salary
- Then 27% tax is paid on the remainder
- No additional taxes (bottom tax, municipal tax, top tax)
Example: Monthly salary of 100,000 DKK
| Gross salary | 100,000 DKK |
| AM contribution (8%) | - 8,000 DKK |
| Tax base | 92,000 DKK |
| Researcher tax (27%) | - 24,840 DKK |
| Net salary | 67,160 DKK |
Effective tax: 32.84%
Researcher Tax Calculator
Compare researcher tax (27%) with normal Danish taxation
Minimum requirement: 81,630 DKK/mo gross
Researcher Tax
Normal Tax
Savings
Over 7 years: approx. 764,722 DKK total savings
Researcher Tax - Tax breakdown
| AM contribution (8%) | 96,000 kr |
| Researcher tax (27%) | 298,080 kr |
| Total tax | 394,080 kr |
Normal tax breakdown
| AM contribution (8%) | 96,000 kr |
| Bottom tax | 118,118 kr |
| Municipal tax | 230,041 kr |
| Top tax | 59,168 kr |
| Total tax | 503,327 kr |
See your complete tax calculation with all deductions
Open salary calculatorResearcher tax vs. normal tax
At high salaries, the researcher scheme provides significant savings compared to normal Danish taxation:
Researcher tax vs. normal tax at different salary levels
See how much you can save with the researcher scheme
| Gross/mo | Normal tax | Researcher tax | Saved/mo | Saved/yr |
|---|---|---|---|---|
| 85,000 kr | 51,211 kr39.8% skat | 57,086 kr32.8% skat | +5,875 kr | +70,496 kr |
| 100,000 kr | 58,056 kr41.9% skat | 67,160 kr32.8% skat | +9,104 kr | +109,246 kr |
| 125,000 kr | 69,464 kr44.4% skat | 83,950 kr32.8% skat | +14,486 kr | +173,830 kr |
| 150,000 kr | 80,872 kr46.1% skat | 100,740 kr32.8% skat | +19,868 kr | +238,414 kr |
| 200,000 kr | 103,688 kr48.2% skat | 134,320 kr32.8% skat | +30,632 kr | +367,582 kr |
Over 7 years with researcher scheme
Note: At very high salaries, the savings can exceed 300,000 DKK per year compared to normal taxation.
How to apply
Check qualification
Confirm that you meet all requirements (salary, residence, employer)
Employer applies
Your Danish employer submits the application to the Tax Agency
Documentation
Attach employment contract, CV, and documentation of previous residence
Approval
The Tax Agency processes the application (typically 4-6 weeks)
Disadvantages and limitations
- No deductions: You cannot use deductions like commuting or pension
- Time-limited: Maximum 7 years, then normal taxation
- Cannot be extended: When the period expires, it's over
- Lock-in: Difficult to switch to normal taxation midway
- Pension: Pension contributions do not provide tax deductions
Consider carefully: For some, normal taxation with pension contributions may actually give better overall results in the long term.
Compare researcher tax with normal taxation for your salary
Frequently asked questions
• Highly qualified employees with a minimum salary of 75,100 DKK/month after AM-contribution (2026)
• Researchers conducting approved research
• Key employees with special qualifications
You must not have been tax resident in Denmark for the last 10 years before employment, and you must be employed by a Danish employer.
The salary requirement is adjusted annually. Note that only salary from your Danish employer counts - not any foreign income or investment returns.
Researchers may qualify without meeting the salary requirement in certain cases if they conduct approved research.
If you change jobs during this period, you can continue on the scheme with your new employer as long as you still meet the requirements. However, changing jobs does not start a new 7-year period.
After 7 years, you automatically transition to normal Danish taxation.
Danish citizens who have been posted abroad or worked in foreign countries for over 10 years, and who return to Denmark to work, can qualify on equal terms with foreign nationals.
What matters is not citizenship, but where you have been tax resident for the past 10 years.
• You pay bottom tax, municipal tax, and possibly top tax like everyone else
• You get access to all normal deductions (pension, commuting, etc.)
• Your effective tax rate typically increases from about 33% to 40-52%
It's important to plan financially for this transition. Some choose to:
• Increase pension contributions to reduce top tax
• Renegotiate salary to compensate for higher taxes
• Consider whether to stay in Denmark long-term
• Commuting deduction (transport to work)
• Interest deduction (mortgage)
• Pension deduction (contributions don't give tax relief)
• Home improvement deduction
• Union membership fees
This is one of the main disadvantages of the scheme. For people with high deductions (e.g., large interest expenses), normal taxation may in some cases be more advantageous.
However, you still only pay 27% + AM-contribution, which for most high earners still provides a net benefit.