The monthly threshold has been reduced to DKK 65,400, bringing more roles within reach of the scheme. What it means for sponsoring foreign specialists.
- Work permit categories
- New "top-top tax"
- What is the difference between an ApS and an A/S?
The structural distinctiveness of Danish employment cost lies in social security: rather than a percentage-based contribution, Danish employer social costs are largely fixed per-employee amounts — primarily the ATP pension contribution and mandatory workplace accident insurance — totalling approximately DKK 16,000 per full-time employee annually, regardless of salary level. This makes Denmark structurally inexpensive to employ at higher salary levels compared to percentage-based systems elsewhere in Europe, though personal income tax rates are correspondingly among the highest in the OECD.
What a foreign hire has to satisfy in Denmark. Every figure below is published on the Denmark country page.
| Denmark | |
|---|---|
| Main work-permit route | The Pay Limit Scheme, Fast-Track Scheme, and EU Blue Card are the main routes for non-EU hires, each with its own salary threshold |
| Corporate tax rate | 22% flat rate (26% for financial sector entities) |
| Expat researcher tax scheme | 27% flat rate on cash remuneration — minimum monthly salary DKK 65,400 (reduced from DKK 78,000, effective January 2026) |
| Minimum share capital | ApS: DKK 20,000 · A/S: DKK 400,000 (DKK 100,000 may be paid up initially in some cases) |
| VAT standard rate | 25% |
What makes it complex in Denmark
- Work permit categories — — Establishment Card, Pay Limit Scheme, Fast-Track Scheme, and EU Blue Card — each with distinct salary thresholds, all raised for 2026.
- New "top-top tax" — — a 5% additional bracket on personal income above DKK 2,592,700, effective January 2026, raising the maximum marginal rate to approximately 60.5%.
What is the difference between an ApS and an A/S?
An ApS requires DKK 20,000 in share capital and suits the vast majority of foreign company formations, with no requirement for Danish-resident directors or shareholders. An A/S requires DKK 400,000 and a more formal governance structure, typically used for larger enterprises planning to raise capital publicly.
Work permit categories is one of the points HTLC Network handles for clients operating in Denmark, within a single engagement that covers every other country they operate in — executed locally, governed centrally.
In Denmark the scope is: Establishment Card, Pay Limit Scheme, Fast-Track and EU Blue Card applications, salary threshold compliance, and researcher tax scheme coordination.
See Workforce Mobility in Denmark for the full scope, or the Denmark country page for the statutory framework across every service.
Figures as published on the HTLC Network country pages, reviewed September 2026 and collected from public sources. They are not a substitute for advice on a specific case and should be verified before being relied on.