Europe · Nordics

Denmark

One of Europe's best expatriate tax regimes — 32.84% flat for seven years, with the entry threshold cut in 2026 — wrapped around one of its harshest citizenship regimes, where a nine-year wait ends in an act of parliament.

Last verified July 2026185 visa-free destinations

Tax position

Income tax (top): roughly 52-56% including labour market contribution; a new top-top bracket of 5% applies above DKK 2,592,700 from 2026
Capital gains: share income at 27% up to DKK 79,400 and 42% above (thresholds doubled for married couples)
Wealth tax: none
Inheritance tax: 15% for direct descendants; 0% for spouses
Special regime: Researcher scheme (forskerordningen): 32.84% effective flat rate for 84 months
Territorial: No — worldwide income taxed
CFC rules: Yes
Exit tax: Yes — leaving has a cost
CRS: Participating