Global Tax Calculator — DK/US (Expat Scheme)Global Tax Calculator — Denmark/USA (Expat Scheme aware)
      
    Interactive, approximate calculator for planning. Not tax advice.

    InputsDenmark

        Monthly salary (gross) — DKK ?
          Your base pay in Denmark. Drives both Danish and U.S. wage calculations (converted at the FX rate).
        
        Workdays outside U.S. — % of salary foreign-source for U.S. ?
          Higher percentage increases the portion of income treated as foreign-source, improving the FTC limitation and FEIE eligibility relevance.
        
        Exchange rate (DKK per USD) ?
          Used to convert DKK to USD for U.S. tax calculations and totals.
        
        On Danish expat scheme? ?
          Expat scheme taxes income at 27% after 8% AM-bidrag. This typically raises Danish tax enough to offset U.S. tax via FTC.
        
        Custom DK effective income tax rate (excl. 8% AM) — %
        
        Monthly employee pre‑tax pension in Denmark (reduces DK base) — DKK ?
          Reduces Danish taxable income, subject to annual cap (2025: 83,800 DKK for ratepension; livrente may differ). Not deducted for U.S./state unless explicitly allowed.
        
Investments

        Annual “lager” gains taxed in DK — DKK ?
          Enter the annual mark‑to‑market gain on foreign funds subject to Danish lagerbeskatning. Modeled as taxed at 27% under the expat scheme, or at your custom DK effective rate when not on expat. Not included in U.S. FTC in this simplified model.
        
        Direct stock realized gains (annual) — DKK ?
          Realized gains from direct shares (not funds). Modeled at Danish share‑income rates: 27% up to the lower bracket cap, 42% above. Excluded from the U.S. FTC pool in this simplified model.
        
        DK share‑income lower bracket cap — DKK ?
          Threshold for 27% share‑income rate; amounts above are taxed at 42%. Default is a typical single‑filer cap; adjust if rules change.
        
        U.S. capital income (interest/dividends/gains) — USD ?
          U.S. investment income (bank interest, dividends, realized capital gains). Not foreign‑source; taxed by U.S. and most states. Modeled here at ordinary rates for simplicity.
        
        Qualified dividends — USD ?
          Dividends meeting IRS criteria (holding period around ex‑div date). Taxed at 0/15/20% federally. Most states tax at ordinary rates.
        
        Long‑term capital gains — USD ?
          Assets held >1 year. Taxed at preferential federal LTCG rates (0/15/20%). States often tax at ordinary rates.
        
        Short‑term gains / Non‑qualified dividends — USD ?
          Short‑term gains (≤1 year) and non‑qualified dividends are taxed at ordinary federal rates.
        
United States

        Choose U.S. method ?
          FTC credits foreign taxes on the same income; FEIE excludes foreign wages (and possibly housing) if eligible.
        
        Filing status (U.S.) ?
          Determines both federal and state brackets and standard deduction amounts.
        
        U.S. state of residence ?
          Applies state tax rules. 0-tax states show no state income tax. CA does not recognize FEIE.
        
        U.S. 401(k)/Traditional IRA contributions (pre‑tax for U.S.) — USD ?
          Reduces U.S. (and many states’) taxable income. Consider maximizing within annual limits.
        
        Standard deduction (U.S.) — USD ?
          2025 federal standard deduction. Reduces U.S. taxable income in both FEIE and FTC methods.
        
        Apply CA safe harbor (546+ days abroad)
        
        CA‑sourced wages — % ?
          For nonresidents, California taxes only CA‑source income. Enter the share of wages for services performed in CA. Default 0% if working abroad full‑time.
        
        FEIE eligible? (Physical presence/Bona fide) ?
          Eligible if you meet either: Physical Presence Test (≥330 full days abroad in any 12‑month period) or Bona Fide Residence Test (tax home abroad and bona fide resident for an uninterrupted period). If No, FEIE won’t exclude wages.
        
        FEIE limit (annual) — USD ?
          Maximum foreign wage exclusion for 2025 if FEIE-eligible. Does not remove SE tax.
        
        Housing expenses (annual) — USD
        
        Base housing amount (annual) — USD
        
        Housing cap (annual, 0 = none) — USD
        
        U.S. wages earned in U.S. (annual) — USD ?
          W‑2 wages for days physically worked in the U.S. Not foreign‑source and not excludable by FEIE. Included in federal and state tax bases.
        
        Self-employment income (annual) — USD ?
          Subject to SE tax (SS/Medicare). FEIE does not reduce SE tax.
        
        Portion of DK income taxes creditable for U.S. — %
        
        Show sensitivity? ?
          Explores how results change if foreign‑source % and creditable DK tax % drop. Results appear under Sensitivity.
        
        Simple mode ?
          Keeps only essential inputs visible. Switch to No to show advanced options.
        
        Note: Creditable DK tax generally excludes the 8% AM-bidrag (social tax). Default assumes expat scheme: 27% on income after AM. Adjust if not on expat scheme.
      
    ResultsQuick takeClick Calculate to see your plan.
Denmark tax (all in DKK)–
Includes 8% AM-bidrag and income tax (expat 27% or custom).
U.S. federal tax (USD)–
Method: FTC
U.S. state tax (USD)–
No state selected
Creditable DK tax (USD)–
Used to limit U.S. tax under FTC.
Foreign‑source wages (USD)–
Based on % outside U.S.; feeds FEIE/FTC limitation.
U.S. SE tax (USD)–
Self-employment Social Security + Medicare.
Housing exclusion used (USD)–
Included only when FEIE method and eligible.
Global tax (USD)–
Global tax (DKK)–
Effective total rate–

          Optimization tips
          
Breakdown (USD)Denmark: –
U.S. federal: –
U.S. state: –
Method comparison ?
            Compares FEIE + FTC on the non‑excluded income versus FTC‑only. Recommendation is based on the lower global tax (Denmark + U.S. federal + state + approx. self‑employment).
          U.S. federal (FEIE): –
U.S. federal (FTC): –
Recommend: –

          Warnings
          
          Sensitivity ?
            Compares global tax under FEIE+FTC vs FTC‑only with slightly lower foreign‑source % and creditable DK tax %. Helps reveal divergence points.
          
          California nonresident checklist
          546-day safe harbor: >546 consecutive days abroad under an employment contract; ≤45 days in CA/year (exceptions apply).
Sever domicile ties: housing, spouse/dependents, driver’s license, voter reg, mailing/banks/physicians.
Establish foreign residence: lease/registration/utilities, local banking/healthcare, community ties.
Avoid CA-source income: don’t perform services in CA; watch market-based sourcing for business income.
Document travel & residence: keep contracts, logs, leases, utility bills, flight records.

        Assumptions & methodology
        Expat scheme: AM = 8% * gross; Income tax = 27% * (gross − AM − DK employee pension).
Not on expat: AM = 8% * gross; Income tax = custom effective rate on (gross − AM − DK employee pension).
DK employee pension deduction is capped at 83,800 DKK annually (2025 ratepension baseline used here; livrente may differ).
Creditable tax for U.S. defaults to income‑tax portion only (excludes AM and DK “lager” tax on funds).
Foreign‑source wages = worldwide wages × % outside U.S.
U.S. brackets/deductions are 2025 defaults; FEIE (incl. housing) available when eligible.
State tax modeled per selection with separate state standard deduction.
DK pension reduces DK base; U.S./state deduction applies only to U.S. pre‑tax inputs.
DK “lager” input adds Danish tax on mark‑to‑market gains at 27% (expat) or the custom DK rate (non‑expat); FEIE/FTC primarily affect wages, not these investment taxes.
Direct stock realized gains are modeled at DK share‑income bands: 27% up to the lower cap, 42% above; excluded from the U.S. FTC pool in this simplified model.
Self‑employment tax estimated; FEIE does not reduce SE tax.
Inputs

Results

Quick take

Denmark tax (all in DKK)

U.S. federal tax (USD)

U.S. state tax (USD)

Creditable DK tax (USD)

Foreign‑source wages (USD)

U.S. SE tax (USD)

Housing exclusion used (USD)

Global tax (USD)

Global tax (DKK)

Effective total rate

Optimization tips

Breakdown (USD)

Method comparison ? Compares FEIE + FTC on the non‑excluded income versus FTC‑only. Recommendation is based on the lower global tax (Denmark + U.S. federal + state + approx. self‑employment).

Warnings

Sensitivity ? Compares global tax under FEIE+FTC vs FTC‑only with slightly lower foreign‑source % and creditable DK tax %. Helps reveal divergence points.

California nonresident checklist
