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Denmark · tax residency · 2026

How many days make you tax resident in Denmark?

Denmark does not decide it on one number; the tests that do are below, with the official page.

Next step

One email when the app can tally these days for you.

How we know

Figures are as Skattestyrelsen (Skatteforvaltningen) — statute published on Retsinformation publishes them at retsinformation.dk, checked 18 August 2026.

Day threshold
No single day test — see the tests below
Tax year
1 January – 31 December
Other tests
Kildeskatteloven §1: full liability to Danish income tax falls on (1) persons who have a home (bopæl) in Denmark; (2) persons who, without having a home in Denmark, stay there for a period of at least six months, counting short stays abroad because of holidays or the like; and (3) Danish nationals serving or permanently staying aboard ships registered in Denmark, unless they show a home abroad or that they never had one in Denmark. §7 adds that for a person who acquires a home in Denmark without at the same time taking up residence, liability under §1(1) begins only when they take up residence there, and short stays in Denmark for holidays or the like do not count as taking up residence.
Worldwide income
Yes — residents are taxed on worldwide income
Special regimes
Researcher and key-employee scheme, Kildeskatteloven §§48 E–F: qualifying employees may elect to have A-tax computed at 27% of cash remuneration under the employment contract, with that remuneration excluded from taxable income and no deductions allowed against it. The salary threshold and the maximum period were not extracted in this run and are therefore not stated here.
Authority
Skattestyrelsen (Skatteforvaltningen) — statute published on Retsinformation
Official page
retsinformation.dk
Checked
18 August 2026

Sources are listed further down the page.

How the counting works

Cited source is Retsinformation, the Danish state's official legal information portal, for consolidating act LBK nr 460 af 03/05/2024 of the Kildeskattelov; skat.dk's own residence pages returned 404 for every path tried. The 27% headline rate under §48 F is A-tax on cash salary only — the labour market contribution is charged separately, so the effective rate is higher; that combined figure was not verified here. 'Full tax liability' (fuld skattepligt) under §1 is the basis for worldwideIncome: true.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it.

Sources

Questions people ask about Denmark tax residency

How many days can you spend in Denmark before becoming tax resident?

Denmark does not decide residency on a single day count. Kildeskatteloven §1: full liability to Danish income tax falls on (1) persons who have a home (bopæl) in Denmark; (2) persons who, without having a home in Denmark, stay there for a period of at least six months, counting short stays abroad because of holidays or the like; and (3) Danish nationals serving or permanently staying aboard ships registered in Denmark, unless they show a home abroad or that they never had one in Denmark. §7 adds that for a person who acquires a home in Denmark without at the same time taking up residence, liability under §1(1) begins only when they take up residence there, and short stays in Denmark for holidays or the like do not count as taking up residence. Count your days anyway — they are evidence, and other countries' tests use them.

When is Denmark's tax year?

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, The Kildeskattelov expresses the presence test in months: a stay of at least six months, including short stays abroad for holidays or the like, creates full tax liability. There is no day count in the statute..

Are residents of Denmark taxed on worldwide income?

Yes — once you are tax resident in Denmark, worldwide income falls in scope, subject to double-tax treaties. Researcher and key-employee scheme, Kildeskatteloven §§48 E–F: qualifying employees may elect to have A-tax computed at 27% of cash remuneration under the employment contract, with that remuneration excluded from taxable income and no deductions allowed against it. The salary threshold and the maximum period were not extracted in this run and are therefore not stated here.

Is there a special tax regime for people moving to Denmark?

Researcher and key-employee scheme, Kildeskatteloven §§48 E–F: qualifying employees may elect to have A-tax computed at 27% of cash remuneration under the employment contract, with that remuneration excluded from taxable income and no deductions allowed against it. The salary threshold and the maximum period were not extracted in this run and are therefore not stated here. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Denmark?

Every stay you log feeds the tally: Stretch counts the days you were present against the country's test in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Denmark, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.