🇬🇱 Greenland Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 44.0% Worldwide system

Corporate tax 25.0%

VAT/GST None standard rate

Tax residency 183 days 4 tax treaties

Greenland tax profile

Data year: 2026

Tax system: Worldwide Greenland taxes fully resident individuals on worldwide income under a combined flat schedule: 10% national tax, municipal tax (26% or 28% in 2026), and 6% joint municipal tax in the five municipalities (36% total outside municipal areas). Corporate income is taxed at 25%. There is no VAT. The system is separate from Denmark’s, though limited tax liability and combined Greenland–Denmark withholding rules can apply to short-stay workers.
Top PIT rate: 44.0%
Corporate tax rate: 25.0%
VAT/GST: No VAT/GST
Capital gains tax: Rate not recorded
Social security (employee): 10.0%
Social security (employer): 1.9%
Dividend withholding: 36.0%
Interest withholding: 25.0%
Royalty withholding: 30.0%
Treaty count: 4

Corporate

Corporate brackets
Bracket min	Bracket max	Rate
DKK 0	and above	25.0%

Personal income

Special regimes
Name	Type	Rate/amount	Duration	Status
Gross tax (resource and offshore construction) 35% proportional tax on qualifying oil, gas, mineral and certain offshore constr...	Flat rate	35.0%	Duration not recorded	Active

Days threshold: 183 days
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.
Exit tax: No
CFC rules: No

Skattestyrelsen — udskrivningsprocenter (accessed Oct 9, 2026) 2026 combined PIT rates by municipality, 25% CIT, 35% gross tax, 1.9% AMA
Skattestyrelsen — Meddelelse nr. 167/2026 (accessed Oct 9, 2026) Official 2026 withholding percentages by tax municipality
PwC Greenland — taxes on personal income (accessed Oct 9, 2026) Residency, limited liability, gross tax regime, municipal PIT components
PwC Greenland — withholding taxes (accessed Oct 9, 2026) Dividend, interest and royalty WHT; four full DTTs
Skattestyrelsen — obligatory pension (accessed Oct 9, 2026) Mandatory pension savings rates for employees and self-employed

Oct 9, 2026
- Income tax brackets updated
- Special tax regimes updated
Refreshed for 2026 — verification date, data year, AMA 1.9%, interest WHT 25%, treaty count 4, pension rate, municipal PIT brackets, gross-tax special regime, sources and descriptions (https://aka.gl/da/borger/skat/skat-udskrivningsprocenter) Source

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%