Greenland

Taxes, residence and daily life for people moving to Greenland: for a wealthy family, an expat employee and a remote worker. Researched 15 October 2026.

Open Greenland in the interactive guide

At a glance

For an EU-citizen family of five living off a €30M portfolio, the guide's default reader. The interactive guide recomputes everything for other passports and situations.

Score for a wealthy family: 61 / 100
Tax on a €30M portfolio: €219,600 a year
Wealth tax: none
Children inherit: tax-free
EU member: no
Currency: DKK
Capital: Nuuk

Tax on investments, inheritance and wealth

Greenland taxes residents on worldwide income at a single combined rate set by municipality (42% in Nuuk/Sermersooq, 44% in some other municipalities). As a main rule, capital gains on shares are not taxable for individuals; dividends and interest are ordinary income at the full rate, with a credit for foreign tax. Inheritances are not taxed and gifts from parents to children are tax-free. No wealth tax, no tax on private-use property and no VAT.

Full tax liability: Worldwide income taxed at a flat combined municipal + national rate (42%-44%); share gains untaxed; no inheritance, gift-to-children or wealth tax.

Inheritance law and trusts

Greenland still applies the old Danish Inheritance Act of 1964, not the 2008 Danish act. I could not read its text, so the size of the protected share is not confirmed. Denmark is not in the Hague Trusts Convention, and I found no trust or private foundation law for Greenland.

Daily life, scored out of 100

From public indicators (World Bank, UNDP, Transparency International and others); higher is better.

Measure	Score
Safety and personal security	52
Political and institutional stability	71
Legal system and property rights	81
Healthcare quality and access	26
Infrastructure and connectivity	69
Business opportunities and economy	81

Research notes

Greenland — family-office tax dossier

Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

US citizens: No US-Greenland treaty; US citizens remain subject to US federal tax. US source dividends suffer US WHT without treaty reduction for non-US residents.

Residence and eligibility

Full liability on taking up residence (acquiring a home) or after six consecutive months' stay (PwC Residence).

Danish and Nordic citizens (EU, OTHER): Danish citizens may live in Greenland freely; Nordic citizens have facilitated rights. EU free movement does not extend to Greenland (not an EU territory).
Others (EU, US, OTHER): Residence and work permits under Danish/Greenlandic immigration rules; no passive-income or investor route found.

Capital gains

Standard regime

As a main rule capital gains are not taxable for individuals. Exceptions: financial contracts (derivatives) and debentures with nominal interest below 2% a year, taxed as ordinary income (42%-44%). Gains on Greenland real estate are not taxed for private individuals as a rule (PwC lists sale of Greenland real estate under limited liability income; treatment for residents not confirmed).

Tax year / confidence / verification: 2026 / medium / partially_verified (checked 2026-10-15)
JSON numbers: headline 0% (0.0); listed domestic 0% (0.0); listed foreign 0% (0.0); private business sale 0% (0.0); local real estate 0% (0.0); foreign real estate 0% (0.0).
How derived: PwC Income determination: capital gains not taxable for individuals, except derivatives and low-coupon debentures.
Trader recharacterisation: Business income (individual traders) is taxed at the ordinary rates.

Open points for this tax: Treatment of gains on Greenland real estate held privately not confirmed; set to 0 following the 'main rule'.

Dividends

Standard regime

Dividends are ordinary taxable income at the combined rate for the municipality: 42% in Kommuneqarfik Sermersooq (Nuuk) per PwC's municipal table (2020 percentages, the latest published there). Foreign income taxes are credited up to the Greenland tax on that income.

Regional differences: 44% in Kujalleq, Qeqertalik and Avannaata; 36% outside municipalities.
Tax year / confidence / verification: 2026 / medium / partially_verified (checked 2026-10-15)
JSON numbers: headline 44% (0.44); domestic 42% (0.42); foreign gross 42% (0.42); foreign tax relief: credit.
How derived: Sermersooq combined rate 42% (26% municipal + 10% national + 6% joint municipal, PwC table).
Outbound withholding: Dividend WHT 36%-44% by municipality (24% under chapter 3b); treaty rates for Denmark, Faroes, Iceland, Norway.
Treaty network: Full treaties only with Denmark, Faroe Islands, Iceland and Norway (plus employee-tax treaties with Guernsey, Isle of Man, Jersey). No treaty relief for US or most EU source dividends.

Open points for this tax: 2026 municipal rates not found; PwC's 2020 table used (42% Sermersooq); a 2025 AKA withholding form reportedly also shows 42% but could not be opened. The 2024 reform raised the personal allowance and labour-market levy but kept the landsskat.

Inheritance and gifts to children

Standard regime

Inheritance is generally not taxable. Gifts are taxable income, except gifts to a spouse, children, stepchildren and their descendants, parents and grandparents, which are exempt.

Important exceptions, statute references and announced changes: Probate/estate court fees not researched.
Tax year / confidence / verification: 2026 / medium / partially_verified (checked 2026-10-15)
JSON numbers: basis none, children fully_exempt, exemption 0 DKK, brackets (marginal): none; other transfer costs 0% (0.0).
Gifts: Gifts to children exempt; other gifts taxed as income at 42%-44%. (same as inheritance: True; tax-free after years: None)
Business relief covers listed shares: False

Wealth tax

Standard regime

No net wealth tax.

Tax year / confidence / verification: 2026 / high / verified (checked 2026-10-15)
JSON type: none
Property tax (not a wealth tax): No tax on property for private use; 1.5% stamp duty on real estate deeds.

Special regimes

None modelled; see Residence and eligibility.

Company taxation (kept separate from personal tax)

Headline CIT rate: 25% (0.25). 25% corporate tax (26.5% if the on-account payment is not made); dividends paid are deductible; dividend WHT 36%-44%.

Cost of living notes

Not researched.

Open questions

2026 Sermersooq rate not confirmed.
A Siumut motion for a 30% flat tax (2026) is only a proposal.

Sources

PwC Worldwide Tax Summaries: Greenland - Individual - Income determination (PwC, professional): https://taxsummaries.pwc.com/greenland/individual/income-determination
PwC Worldwide Tax Summaries: Greenland - Individual - Taxes on personal income (PwC, professional): https://taxsummaries.pwc.com/greenland/individual/taxes-on-personal-income
PwC Worldwide Tax Summaries: Greenland - Individual - Foreign tax relief and tax treaties (PwC, professional): https://taxsummaries.pwc.com/greenland/individual/foreign-tax-relief-and-tax-treaties
PwC Worldwide Tax Summaries: Greenland - Individual - Other taxes (PwC, professional): https://taxsummaries.pwc.com/greenland/individual/other-taxes
PwC Worldwide Tax Summaries: Greenland - Individual - Residence (PwC, professional): https://taxsummaries.pwc.com/greenland/individual/residence
PwC Worldwide Tax Summaries: Greenland - Corporate - Taxes on corporate income (PwC, professional): https://taxsummaries.pwc.com/greenland/corporate/taxes-on-corporate-income
PwC Worldwide Tax Summaries: Greenland - Corporate - Withholding taxes (PwC, professional): https://taxsummaries.pwc.com/greenland/corporate/withholding-taxes

Change log

2026-10-15: initial research.

Residence and succession sources

Tax sources are cited in the research notes above.