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? ?
          If Yes, Denmark taxes wages at 27% on the base after an 8% labor contribution (AM-bidrag). Employee pension does not reduce the base on expat. Choose No to use a custom DK rate.
        
        Custom DK effective income tax rate (excl. 8% AM) — % ?
          Use only when NOT on the expat scheme. Enter an approximate effective rate for Danish income tax (excluding the 8% AM-bidrag).
        
        Monthly employee pension (deductible only when NOT on expat scheme) — DKK ?
          Under the expat scheme, employee contributions generally do not reduce the Danish taxable base (after‑tax). Off the expat scheme, contributions may be deductible up to the annual cap (2025 baseline: 83,800 DKK for ratepension; livrente rules differ). Not deducted for U.S./state unless explicitly allowed.
        
Investments

        DK aktieindkomst (lager + dividends + realized) — DKK ?
          Enter your annual Danish share‑income total from taxable accounts. This includes: (i) mark‑to‑market gains on funds taxed under lagerbeskatning (investeringsselskab), (ii) dividends, and (iii) realized share gains. Taxed at 27% up to the lower bracket cap, 42% above. This is separate from wages and §53 A pensions.
        
        DK §53 A pension afkast (e.g., Roth IRA) — DKK ?
          Annual return inside a non‑Danish pension covered by PBL §53 A (e.g., U.S. Roth IRA/401(k)). Taxed each year at 15.3% afkastskat on the account’s value change (mark‑to‑market, incl. FX). Not part of aktieindkomst and not creditable for U.S. FTC in this model.
        
        Direct stock realized gains (annual) — DKK ?
          Legacy field. Realized gains are now intended to be included in the single aktieindkomst total above.
        
        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 — total — USD ?
          Total annual U.S. investment income (interest, dividends, gains). You can set how much is long‑term/qualified (lower U.S. tax rate) using the slider below.
        
        % of capital income that is qualified dividends/LTCG 0% ?
          Set the share of your capital income taxed at preferential federal rates. The remainder is treated as ordinary income.
        
United States

        Choose U.S. method ?
          FTC credits foreign taxes on the same income; FEIE excludes foreign wages (and possibly housing) if eligible.
        
        Auto‑pick best U.S. method? ?
          When On, the calculator computes both FEIE and FTC and uses the lower U.S. federal result. You can still open the detailed comparison.
        
        Filing status (U.S.) ?
          Determines both federal and state brackets and standard deduction amounts.
        
        U.S. state of residence ?
          State tax varies widely. 0‑tax states show no state income tax. California 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 ?
          FEIE housing exclusion = min(qualified housing expenses − base amount, location cap). Only available if FEIE‑eligible and only to the extent wages remain after FEIE. Enter annual rent + utilities (excl. phone/TV).
        
        Base housing amount (annual) — USD ?
          IRS base housing amount (~16% of FEIE limit). Only housing above this base can be excluded.
        
        Housing cap (annual, 0 = none) — USD ?
          High‑cost locality cap published by IRS for specific cities. Set to your city’s cap, or leave 0 if not using a special cap.
        
        High‑cost city (auto cap)
        
        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, income tax, share‑income tax, and §53 A afkastskat.
U.S. federal tax (USD)–
Method: FTC
–
U.S. state tax (USD)–
No state selected
Global tax (USD)–
Global tax (DKK)–
Effective total rate–
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: –
Both methods are ~0 because Danish wage tax fully offsets U.S. regular tax and no U.S. investment income is entered.

Breakdown (USD)Denmark: –
U.S. federal: –
U.S. state: –
NIIT (approx): –

          Optimization tips
          
          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). Employee contributions do not reduce the base.
Not on expat: AM = 8% * gross; Income tax = custom effective rate on (gross − AM − DK employee pension).
DK employee pension deduction (when not on expat) 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 §53 A afkastskat).
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 employee pension reduces DK base only when not on expat scheme; U.S./state deduction applies only to U.S. pre‑tax inputs.
DK aktieindkomst (lager + dividends + realized) is taxed at share‑income bands: 27% up to the lower cap, 42% above.
§53 A pension afkast (e.g., Roth IRA) is taxed at 15.3% afkastskat and is separate from aktieindkomst.
Self‑employment tax estimated; FEIE does not reduce SE tax.

FEIE (+housing) vs FTC — details
Inputs

Results

Quick take

Denmark tax (all in DKK)

U.S. federal tax (USD)

U.S. state tax (USD)

Global tax (USD)

Global tax (DKK)

Effective total rate

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).

Breakdown (USD)

Optimization tips

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

FEIE (+housing) vs FTC — details
