The Danish Tax Agency separates researchers from highly paid employees. Researchers need a qualifying research background and approval. Highly paid employees instead face a guaranteed minimum salary requirement.
2026 highly paid threshold
The official 2026 threshold is DKK 65,400 per month before the specified contributions. The authority gives examples showing that the salary condition is assessed carefully when unpaid leave or other changes affect the average.
Tax treatment and duration
When all conditions are met, qualifying gross earned income is taxed at 32.84%, consisting of labour-market contribution plus the scheme tax, for up to seven years. Other income remains under ordinary rules.
Prior Danish tax liability
The official FAQ states that having worked or resided in Denmark with Danish tax liability during the previous ten years can disqualify an applicant, although it also describes limited exceptions. This is why the ExpatEngine screen asks a simple prior-tax question but still refuses to call the result “eligible”.