Denmark Tax Guide for International Students (Studying and Working)

Getting a Danish Tax Card as a Student

To work legally in Denmark (even a few hours a week), you need a tax card (skattekort). This tells your employer how much tax to deduct from your pay. Here is how it works:

• Apply with MitID or through SKAT — Once you have a CPR number (personnummer) and MitID, you can log into TastSelv and view your tax card. If you have not yet received MitID (it takes 5–10 days after CPR registration), you can call SKAT to get a preliminary tax card. You will need your CPR number and passport for identification.
• Primary card (hovedkort) — This is your main tax card for your primary employer. It shows your personal allowance (personfradrag) and the marginal tax rate applicable to your income. The primary card gives you the benefit of the personal allowance — the first approximately 49,700 DKK (2026) earned from your main job is tax-free.
• Exemption card (frikort) — If you have a side job in addition to your main job, you can use a frikort (exemption card) for the second employer. The frikort allows earnings up to your remaining personal allowance tax-free. Once your total income exceeds the personal allowance, the frikort switches to a 39% rate automatically.
• Part-time job tax withholding — Your employer uses the tax card to calculate A-tax (ordinary income tax). The rates depend on your income level: up to the personal allowance, 0%; above that, approximately 38–42% depending on your municipality and church tax choices.

If you do not provide a tax card, the employer must withhold 55% emergency tax (until you provide the card). Always submit your tax card to your employer on your first day. Read more in our detailed tax card guide →.

SU (Statens Uddannelsesstøtte) Taxation

Danish SU (student grant) is available to international students under certain conditions (EU/EEA students with sufficient work history, or non-EU students on specific schemes). It has unique tax treatment:

• SU is taxable A-income — SU counts as A-income (income from a public authority). It is taxed at source via your tax card, just like salary from a job. The grant amount appears in your TastSelv pre-filled.
• SU is NOT subject to AM-bidrag (8%) — This is a crucial advantage. Unlike salary income, the 8% labour market contribution does not apply to SU. This means SU is taxed at a lower effective rate than ordinary employment income.
• Special SU tax rules — Because SU is exempt from AM-bidrag, it has its own tax calculation. Your personal allowance (personfradrag) offsets some or all of the SU tax. Many students with only SU income pay zero net tax because the personal allowance covers the entire grant.
• SU refund if over-withheld — If your total annual income (SU + part-time work) is below the personal allowance, any tax deducted from your SU will be refunded in the annual settlement (årsopgørelse).

If you receive SU while also working part-time, your total income determines your tax rate. Plan your earnings carefully to avoid ending up in a higher bracket unexpectedly. See our student finance guide → for eligibility requirements.

Student Part-Time Work

Most international students work part-time alongside their studies. The Danish tax system provides a generous personal allowance (personfradrag) that makes the first portion of income completely tax-free:

• First ~49,700 DKK tax-free (2026) — The personal allowance means you can earn up to about 49,700 DKK per year (adjustable annually) without paying any income tax. This covers all your A-income (salary + SU if applicable). This threshold is per person — couples each get their own allowance.
• Above 49,700 DKK — 38% marginal tax — Income exceeding the personal allowance is taxed at approximately 38% (8% AM-bidrag + ~30% municipality tax, adjusted by the tax reduction). This rate applies until you reach the top-bracket thresholds (around 618,000 DKK for 2026).
• B-income for freelance tutoring — If you tutor privately or do freelance work, this is B-income. You report it in your forskudsopgørelse (preliminary income assessment). B-income is subject to AM-bidrag (8%) and personal income tax. No tax card is used — instead, the tax is collected via your årsopgørelse.
• Maximum SU earning limits are separate from tax — The SU system has its own earning limits: you can earn up to approximately 22,000 DKK per month (2026) before SU is reduced. This is separate from the tax rules. Exceeding this reduces your SU — it does not affect your tax calculation directly (but it affects total income which drives your tax bracket).

To optimize your taxes as a student: use your personal allowance fully by ensuring your tax card is set up correctly. If you have two jobs, use the main card for the higher-paying one.

Tax Deductions for Students

Students can claim several deductions to reduce their taxable income:

• Befordringsfradrag (transport deduction) — If you commute more than 12 km one way between your home and your study institution or job, you can deduct the additional km. The rate for 2026 is approximately 2.23 DKK per km for km 12–120, and 1.12 DKK per km beyond 120 km. You can use the public transport rate or the actual car expense rate. This is one of the most valuable deductions for students who live far from campus.
• Uddannelsesfradrag (educational deduction) — If you are in a qualifying education programme and are NOT receiving SU (e.g., on a self-funded programme), you may claim an educational deduction of a standard amount per month. Check with SKAT whether your programme qualifies.
• Rentefradrag (interest deduction) — If you have student loans (either Danish SU loans or foreign student loans), the interest paid is deductible. This is claimed under kapitalindkomst (capital income). The deduction rate is approximately 30–38% depending on your other income.
• Claiming deductions in forskudsopgørelse — You can pre-register your expected deductions (commute distance, interest) in your forskudsopgørelse (preliminary income assessment) so that your monthly withholding tax is lower from the start. If you do not, you will get a larger refund at year-end, but you lose the cash-flow benefit.

For the full list of deductions, see our tax deductions guide →.

Tax for International Students

International students — both EU and non-EU — are taxed under the same Danish tax rules as Danish citizens, with a few important nuances:

• Non-EU and EU: same tax rules apply — Denmark does not have a special tax regime for students. Once you are a Danish tax resident (typically after living here for 6 months or registering with a CPR address with the intention to stay), you are taxed on your worldwide income. In practice, most students only have Danish-source income (SU, part-time job).
• CPR registration required — You must register at the Folkeregister (citizen service centre) upon arrival. The CPR number is the key to everything: tax card, MitID, bank account, SU application. Without CPR, you cannot get a tax card and your employer will deduct 55% emergency tax.
• MitID necessary for TastSelv — MitID is Denmark's digital authentication system. You need it to log into TastSelv, apply for SU, view your tax card, and file your tax return. Apply for MitID as soon as you have your CPR number. It takes about 3–10 days to arrive via NemID-to-MitID migration or new issuance.
• Tax treaty countries — If you are from a tax treaty country (most OECD countries), the double taxation agreement ensures you are not taxed twice on the same income. For example, if you have passive income (dividends, interest) from your home country, the treaty determines which country has the taxing right. As a Danish resident, Denmark generally taxes worldwide income, but you can claim a foreign tax credit for tax paid in the source country.
• Double taxation — If you receive income from your home country while studying in Denmark (e.g., a home-country scholarship, remote work for a home-country employer), you must declare it in Denmark. The home country's tax may be credited against Danish tax under the treaty.

For a complete overview of the Danish tax system for newcomers, see our personal tax guide →.

After Studies — Staying or Leaving

When you finish your studies, you have several options depending on your immigration status and post-graduation plans:

• Job search (establishment card) — As an international student in Denmark, typically you have a 2-year establishment card (etableringskort) after graduation to seek employment. During this period, you can work full-time without a separate work permit. Tax rules are the same as for any other employee: you need a regular tax card, pay AM-bidrag, and fall under the standard progressive tax system.
• Researcher tax scheme — If you land a job with a Danish research institution or R&D company, you may qualify for the researcher tax scheme (forskerskatteordningen). This gives you a flat 32% tax rate for up to 7 years (2026 rate), instead of the progressive system. It is available to highly paid researchers and key employees earning above a threshold (approx. 74,800 DKK per month in 2026). See our personal tax guide → for details.
• Exit tax on crypto/shares when leaving — If you hold cryptocurrency or shares and plan to leave Denmark permanently, check the exit tax (afståelsesbeskatning) rules. Under certain conditions, if you move to a country with lower or no capital gains tax, Denmark may impose a deemed disposal tax (exit tax) on unrealized gains on shares and crypto. This is different from the standard rules — plan your departure carefully. Read our moving tax guide →.

Your tax obligations do not end the day you leave. If you have Danish-source income after departure (e.g., pension, rental income), you must continue to file Danish tax returns as a non-resident.

FAQs

Do I need a Danish tax card even if I only earn a small amount from a part-time job?

Yes. All employees in Denmark must have a tax card. If you do not provide one, your employer is legally required to withhold 55% emergency tax. Even if your earnings are below the personal allowance (and therefore tax-free), you still need a tax card — otherwise the emergency tax will be over-withheld and you will have to wait until the annual settlement to claim it back.

Is SU taxable for international students?

Yes, SU is taxable as A-income. However, it is exempt from AM-bidrag (8%). The tax is deducted automatically via your tax card. If your total annual income is below the personal allowance (~49,700 DKK), you may pay zero net tax on your SU because the allowance offsets the entire tax.

How does the personal allowance (personfradrag) work for students?

The personfradrag is the amount you can earn before paying any income tax. For 2026, it is approximately 49,700 DKK. It is allocated to your primary tax card (hovedkort) automatically. If you have both SU and a job, the allowance is split proportional to your expected income from each source. Any unused allowance is refunded in your annual tax settlement.

Can I claim the befordringsfradrag (commuting deduction) as a student?

Yes, if you commute more than 12 km one way to your place of study or work. You claim the deduction in your forskudsopgørelse for same-year withholding or at year-end in your årsopgørelse. You need to document the distance and number of commuting days. Public transport costs can alternatively be used if they are higher than the standard km rate.

What happens with my Danish tax when I leave Denmark after studying?

When you leave Denmark, you must file a final tax return for the part-year. If you are leaving permanently (moving to another country), your Danish tax card will be cancelled, and you must file a departure declaration with SKAT. Any refund due from the final year will be paid to your Danish bank account (or transferred abroad). If you have Danish shares or crypto, check the exit tax rules for potential deemed disposal taxation.