Tax in Greenland

Last reviewed: · by TaxProsRated editorial

TL;DR

Greenland's Skattestyrelsen (Tax Agency) administers personal income tax at progressive rates (combined state + municipal typically 36-44 percent), corporate income tax at 25-30 percent depending on activity, and no general VAT (Greenland uses excise duties and import duties instead). Greenland is part of the Kingdom of Denmark with substantial autonomy.

Tax authority

Skattestyrelsen (Tax Agency) under the Greenland government [SC1]. Substantive law: Income Tax Act (Greenland).

Filing framework

Individual tax year is the calendar year. Personal annual returns due 1 May. Corporate annual returns due 30 June.

Residency

Residents are physically present 183+ days OR maintain habitual residence [SC2]. Worldwide income; non-residents on Greenland-source.

Personal income tax

Progressive bands combined state + municipal: typically 36-44 percent total at higher incomes. Personal allowances apply.

Corporate tax

25 percent standard. 30 percent for hydrocarbons sector. Mining sector under specific framework. Withholding on non-resident dividends 36 percent (treaty rates apply).

Indirect tax

No general VAT/GST [SC3]. Excise duties and import duties apply on specified goods.

Cryptoassets

No dedicated framework.

Treaties

Greenland is covered by the Nordic Tax Convention. Limited bilateral DTT network.

Frequently asked

Does Greenland have VAT?

No general VAT/GST. Greenland uses excise duties and import duties on specified goods instead.

What is the Greenland corporate tax rate?

25 percent standard; 30 percent hydrocarbons. Mining sector specific framework. Withholding on non-resident dividends 36 percent.

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Sources

The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.

  1. Skattestyrelsen (Greenland) · accessed
  2. Government of Greenland · accessed
Important disclaimer

Informational only — not tax advice. This page summarises publicly available information about tax in Greenland as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.

TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.