Greenland vs Martinique
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
 GL
Greenland
|
 MQ
Martinique
|
|
|---|---|---|
| Tax system | Worldwide | Worldwide |
| Tax authority | Skattestyrelsen (Tax Agency) | Direction Générale des Finances Publiques (DGFiP) |
| Authority website | Visit | Visit |
| Data year | 2026 | 2026 |
At a glance
|
GL
Greenland
|
MQ
Martinique
|
|
|---|---|---|
| Top personal income tax | 44% | 45% |
| Effective top rate | 44% | 49% |
| Corporate tax rate | 25% | 25% |
| VAT / GST | — | 8.5% TVA |
| Tax system | Worldwide | Worldwide |
| Tax treaties | 4 | 128 |
Income tax
|
GL
Greenland
|
MQ
Martinique
|
|
|---|---|---|
| Top rate | 44% | 45% |
| Effective top rate | 44% | 49% |
| Capital gains tax | — | 31.4% |
| Capital gains notes | Capital gains are generally taxed as ordinary income at the applicable combined municipal rate. | Investment income and securities gains: flat tax (PFU) of 31.4% from 2026 (12.8% income tax plus 18.6% social levies on most investment income). Option for progressive PIT instead. Real estate gains use separate progressive rules with holding-period rebates. |
| Social security (employee) | 10% | 22% |
| Social security (employer) | 1.9% | 45% |
| Social security annual cap | — | $48,060 |
Withholding rates
|
GL
Greenland
|
MQ
Martinique
|
|
|---|---|---|
| Dividends | 36% | 30% |
| Interest | 25% | 30% |
| Royalties | 30% | 25% |
Other taxes
|
GL
Greenland
|
MQ
Martinique
|
|
|---|---|---|
| Corporate tax | 25% | 25% |
| Inheritance tax | — | 45% |
| Wealth tax | — | 1.5% |
Tax features
|
GL
Greenland
|
MQ
Martinique
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | No | Yes |
| Wealth tax | No | Yes |
| Inheritance tax | No | Yes |
| Exit tax | No | Yes |
| CFC rules | No | Yes |
| Digital services tax | No | Yes |
| Crypto-specific rules | No | No |
| Participation exemption | No | Yes |
| Territorial exemption | No | No |
Special regimes
|
GL
Greenland
|
MQ
Martinique
|
|
|---|---|---|
| Digital nomad tax regime | No | No |
| Non-dom regime | No | No |
Active special regimes in Greenland
Active special regimes in Martinique
None recorded
Residency and filing
|
GL
Greenland
|
MQ
Martinique
|
|
|---|---|---|
| Residency threshold | 183 days | 183 days |
| Filing deadline | May 1 | May 21-June 4 |
| Automatic extension | No | No |
| Residency rules | Full tax liability applies when an individual is resident in Greenland (typically present more than six consecutive months or 183+ days, or maintains a habitual home). Limited tax liability covers listed Greenland-source income (employment, PE profits, real estate, dividends from Greenlandic companies, etc.). Tax liability can attach from the first day of presence when conditions are met. | French tax residence if home, principal abode, principal professional activity, or centre of economic interests is in France (including Martinique). The 183-day count is a common treaty tie-breaker; domestic tests are fact-based. DOM income-tax abatement follows the address on 31 December of the income year. |
| Filing notes | The annual personal income tax return is due 1 May (15 June for companies filing via the official web portal). Underpaid tax is typically payable in instalments in September–November. | 2025 income declared in 2026: online deadlines 21 May (departments 01–19 and non-residents), 28 May (20–54), 4 June (55–974/976, including department 972 Martinique); paper deadline 19 May. |
| Exit tax details | — | Exit tax on unrealised gains on shares when leaving France if holdings exceed 50% of the company or EUR 800,000 total value, for individuals who were French tax resident six of the prior ten years. |
| CFC rules details | — | CFC rules apply to >50% holdings in entities subject to a privileged tax regime (<40% of the French rate). |