GL
Gross tax (resource and offshore construction)
Active
Flat rate
Greenland · special tax regime
Flat rate
35.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
44.0%
Greenland, without the regime
Overview
- Regime
- Gross tax (resource and offshore construction)
- Country
- Greenland
- Type
- Flat rate
- Status
- Active
- Effective from
- —
- Expires on
- —
Details
- Summary
- 35% proportional tax on qualifying oil, gas, mineral and certain offshore construction income with no deductions.
- Eligibility
- Individuals in oil, gas or mineral activities or construction outside existing towns and settlements who were not taxable to a Greenlandic municipality for six months before the work began.
- Benefits
- Flat 35% rate instead of ordinary combined municipal income tax (42–44%).
- Requirements
- Income must fall under Income Tax Act §§ 72a and 72b (bruttoskat).
- Limitations
- No deductions; dividend withholding on related projects may use 36%.
- Income types covered
- Salary and other income from covered resource and infrastructure projects
View source Skattestyrelsen (Tax Agency)