New rules for special expat taxation from 2018

The special expat taxation has been changed from 1. January 2018.

The special flat rate taxation has been increased to 27 % (from 26 %).
The effective taxation is now including the 8 % AM-tax increased to 32,84 % (from 31,92 %).

Further, it is now possible to apply the tax scheme for 84 months (previously 60 months). This option applies to all expats whose 60 months period has not run out at 1.1.2018.

The minimum monthly salary to apply the scheme from 2018 is now 65,200 DKK.

The other conditions for applying the expat tax regime has not been changed.


Please contact us at or +45 3169 3169 if you need advice or assistance regarding the special expat taxation.