Employer Tax Contributions

Tax Type	Rate	Base
Social Security Contributions (AMA)	1.1% (2.1% from the income year following the current year)	Payroll/Gross Wages
Mandatory Pension Scheme (Employee Contribution)	10% (11% from the income year following the current year)	A-tax basis (salaries, etc.)
Income Tax Withholding	Progressive (36% - 44% depending on income/municipality)	Employee's Gross Salary

Filing & Compliance

• Employers must register with the Greenlandic Employer Register.
• Monthly payroll information and withheld tax amounts are typically reported electronically.
• Withheld income tax and AMA contributions must be remitted by the 1st day of the month after the following month (e.g., January's by March 1st).

Income Tax Brackets

Income Range	Tax Rate
Generally (National + Municipal)	Up to 44% (depending on municipality)
Mineral resources/infrastructure (gross tax)	35% (flat rate)

Employee Contributions

Deduction Type	Rate	Cap
Mandatory Pension Scheme	10% of A-tax basis	None (if income over DKK 125,000)

Personal Allowances

• Allowance for fully tax liable individuals and those with limited tax liability from employment income: DKK 48,000.
• Additional allowance for fully tax liable individuals: DKK 10,000.
• Deduction of the lesser of 10% of income taxable to Greenland and DKK 1,000.