Denmark · Tax regime
2026 Personal Income Tax Reform (Top-Top Tax)
Reformed
Last verified July 2026
Adopted by the Folketing on 16 May 2024, effective from 2026. The single top bracket splits into middle, top and top-top brackets.
Denmark raised taxes on very high earners in exactly the year it made its expatriate regime more generous. That is a deliberate split between the people it wants to import and the people already there. For a UHNW client, the two measures point in opposite directions. Which one applies to you depends entirely on whether you qualify for forskerordningen.
Qualifying routes
641.2k DKK
Middle-bracket tax
7.5% above DKK 641,200 of personal income, after the labour market contribution
777.9k DKK
Top-bracket tax
7.5% above DKK 777,900
2.59M DKK
Top-top-bracket tax
an additional 5% above DKK 2,592,700
The facts
- Minimum
- 2.59M DKK
- Total landed cost
- An extra 5 percentage points on income above DKK 2,592,700, on top of the existing structure and municipal tax.
- Route type
- Tax regime, not a visa
- Physical presence
- Danish tax residence
- Family
- Assessed individually
- Permanent residency
- Not applicable
- Citizenship
- Not applicable
- Language test
- Not applicable
- Dual citizenship
- Permitted
- Requirements
- Danish tax residence and personal income above the relevant thresholds
What can go wrong
- Some secondary sources cite DKK 2,588,300 for the top-top threshold. SKAT's own page says DKK 2,592,700. Use SKAT.
- Share income remains a two-tier structure. It is 27% up to DKK 79,400 and 42% above that, with thresholds doubled for married couples living together at year end. There was no 2026 reduction to a flat 42%. That claim is wrong, and it is circulating.
- Municipal tax, and church tax if you are a member, applies on top of all brackets.
- The forskerordningen's 32.84% flat rate insulates qualifying expatriates from all of this for 7 years. That makes the sequencing of that once-in-a-lifetime election even more valuable.