The Danish government has confirmed the minimum average annual income foreigners must earn to qualify for a permanent residence permit in Denmark under 2026 rules. The threshold is set at DKK 346,155.57 (approximately ₦249.4 million) on average over the two years preceding a decision on the permit application. This income requirement is one of four additional conditions applicants can choose from when seeking permanent residence.
Income Requirement Details for 2026
According to the Danish Immigration Service, meeting any single one of the four conditions is sufficient, but those relying on the income route must demonstrate that their average annual taxable earnings over the two years prior to the permit decision reached or exceeded the threshold. The types of income that count toward the DKK 346,155.57 average include A-income, B-income, salary paid as per diems covering board and lodging, contributions to occupational pension schemes, and wages earned abroad that would ordinarily have been taxable in Denmark.
To prove they meet the income threshold, applicants are required to submit documentation covering their earnings for the past two years. Acceptable evidence includes annual tax statements and pay slips. Self-employed individuals may provide a trial balance showing their company's preliminary financial results, though any such document prepared by an auditor must carry that auditor's signature.
Income Earned Abroad and Tax Declarations
The rules also make allowance for income earned outside Denmark. Where an applicant was posted or assigned abroad but remained taxable in Denmark, that foreign income can be factored into the calculation. If the applicant paid tax in the country where the work was performed, the Danish Tax Authority, known as SKAT, must assess whether that income would have been taxable in Denmark had the work been done domestically. Per diem payments covering board and lodging received during stays abroad may also be included.
Any applicant who earned income abroad within the two years before their permit decision must obtain a formal declaration from the Danish tax authorities. The declaration must confirm whether the income in question would have been subject to Danish tax if the work had taken place within the country.
Exemptions and Related Rules
In a related story, Legit.ng reported that Denmark had announced four requirements foreigners must satisfy to get permanent residency in four years instead of eight. Meanwhile, Legit.ng previously reported that Denmark had identified two categories of foreigners who can achieve Danish permanent residence without meeting all the conditions. The guidance, published on the official Danish immigration portal for 2026, outlines separate exemption frameworks for people with disabilities and for pensioners, covering both work history and income requirements that typically apply to all applicants. However, the length of legal residence required before a pensioner can apply for permanent residency depends on how many supplementary conditions they satisfy.
