If you live outside Denmark and are employed in an enterprise which is not Danish, and you are going to perform work in a Danish enterprise, you are liable to pay labour market contributions (AM-bidrag) and international hiring-out of labour tax at a total of 35.6%. The Danish enterprise pays the tax on your behalf. After that, your employer deducts the Danish tax before he pays you the salary/wage. You can obtain tax relief in your home country.

 Calculation of Danish tax on a salary/wage of DKK 20,000

        Amount

 Labour market contributions: 8% on gross income of DKK 20,000)

DKK 1,600

 International hiring-out of labour tax: 30% on (DKK 20,000 - DKK 1,600) 

DKK 5,520

 Total tax 35.6% on gross income

DKK 7,120

You do not have to file an income tax return, but you will receive a statement of Danish taxes paid

You do not need to have a Danish CPR number (civil reg. no.), nor to file an income tax return. Your employer will give you a statement of taxes paid issued by SKAT, which shows your taxable income and how much Danish tax you paid. You can obtain tax relief in your home country on presentation of this tax assessment notice.

You can choose to have your earned income taxed according to the rules on limited tax liability

You can choose to have your tax calculated according to the rules on limited tax liability. The tax will be calculated according to the general Danish tax rules,  which will entitle you to certain deductions and variable tax rates. You chose this option by filing a tax return no later than 1 May of the year following the year in which you earned the income. You can read more about this in the guide

Visning af billede: linkiconAbout tax - for people resident abroad and working in Denmark.

You can also choose to pay tax according to the rules for cross-border workers if at least 75% of your gross income is from Denmark. You can read more about these rules in SKAT's guide

Visning af billede: linkiconAt bo i Sverige og arbejde i DanmarkPlease note that this guide is only available in Danish.

 

www.skat.dk is your access to the self-service system and guides on taxes and duties of the Danish Customs and Tax Administration