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Greenland

Northern America · GL · 0 treaties

Tax profile

Corporate income tax 25%
Withholding — dividends 36%
Withholding — interest 0%
Withholding — royalties 0%
VAT / GST (standard) 0%
Personal income (top rate) 44%
Capital gains n/a
Tax system Worldwide
Residency threshold 183 days
Exit / departure tax Yes
CFC rules No
Transfer pricing Basic
Digital nomad visa No
Digital services tax none
Global minimum tax (Pillar 2) None

Tax residency

Moderate

What makes you a tax resident — and how hard it is to stop being one.

Domicile / deemed-domicile

Tax residency ends when you no longer have a residence (domicile) in Greenland and no longer stay there for a 6‑month period, so cleanly leaving generally requires giving up your Greenland home and limiting time spent back in Greenland below six months. There is no citizenship‑based or explicit multi‑year tail rule, but a continuing home or long stays can keep you resident.

Source: Government of Greenland / Tax Agency (via OECD tax residency guidance, citing Section 1 of the Greenland Tax Income Law)