Individual - Residence

Last reviewed - 06 December 2023

An individual becomes fully tax liable by taking up residence in Greenland or staying in Greenland for more than six consecutive months. Residence in Greenland is deemed to exist if an individual acquires a home in Greenland and takes up residence there. Generally, taxation commences from the date of arrival.

An individual who does not set up residence will become subject to full Greenlandic tax liability from the first day of one’s stay if one stays in Greenland for at least six consecutive months. When determining the six-month period, short stays outside Greenland due to holidays, etc. are included, whereas stays abroad due to employment may interrupt the six-month period.