If you earn a salary in Denmark, you pay Danish tax on it. To have the right amount deducted, you need a tax card, and to get that, you first need a CPR number. Here is how the pieces fit together.
Who pays tax in Denmark?
All residents and everyone earning a salary in Denmark are liable for Danish tax. As a rule, you pay tax on all earnings in Denmark. The system is progressive: the more you earn, the higher the tax. That applies to international students too, once you start working.
Step 1: Get a CPR number
Your CPR number is the key to everything tax-related. You get it when you register as a resident. If you are from outside the EU/EEA and Switzerland, you normally need a residence permit for study before you come; apply through the Danish Agency for International Recruitment and Integration (SIRI), details are on nyidanmark.dk. Our residence permit guide walks you through that process.
Once you have your CPR number, you must contact SKAT and tell them how much you expect to earn in the calendar year. This is not optional, it is how SKAT sets your tax rate.
Step 2: Apply for a tax card
If you have a salary, you must apply for a tax card. The tax card is an official document stating how much tax you pay. International students apply using the special form "Application for tax deduction for Faroese, Greenlandic or international students or business apprentice in Denmark (04.062)". Submit it electronically.
Your employer then gets your tax card digitally and deducts tax at source before paying you. That means the tax is already taken out when your salary arrives in your account.
What about savings and investments?
You do not pay tax on savings or assets you bring from abroad. But you are taxed on interest and dividends. A double taxation agreement may reduce your Danish tax, check the terms if you have income from your home country.
What else you need to know
Your tax card is based on your expected earnings. If your income changes, update SKAT. The tax card is digital, so you will not get a piece of paper, it goes straight to your employer.
Studying in Denmark is free of charge for students from the EU/EEA and Switzerland, and for students entitled to the same status as Danish citizens under EU law. Other full-degree students pay tuition fees set by each institution. Our catalogue lists 24 Danish higher education institutions and 422 programmes imported from the Study in Denmark register. For a full overview, see all universities in Denmark.
Undergraduate applications are coordinated centrally through www.optagelse.dk but assessed by the institutions. The deadlines are 15 March and 5 July, both at 12 noon (CET). Tuition fees and application deadlines on this site are shown as listed in the Study in Denmark register: confirm them with the institution.
Before you start working, it helps to know what living in Denmark costs. Our cost of living guide covers the basics.
Sources
- Study in Denmark, paying taxes
- Study in Denmark, how to apply
- Study in Denmark, tuition fees and scholarships
- Study in Denmark, residence permits for non-EU/EEA citizens
- Study in Denmark, education in Denmark
Frequently asked questions
Do international students pay tax in Denmark?
Yes. If you earn a salary in Denmark, you are liable for Danish tax on that income. The system is progressive, so the more you earn, the higher the tax.
How do I get a tax card as a student in Denmark?
First you need a CPR number. Then contact SKAT and tell them your expected earnings for the year. Apply for a tax card using the special form 04.062, which you submit electronically.
What is form 04.062?
It is the "Application for tax deduction for Faroese, Greenlandic or international students or business apprentice in Denmark". International students use this form to apply for a tax card.
Are my savings from abroad taxed in Denmark?
No. You do not pay tax on savings or assets brought from abroad. However, you are taxed on interest and dividends. A double taxation agreement may reduce your Danish tax.