Individuals can either be subject to tax as residents (fully liable of all income - the global income principle) or subject to tax as non-residents (only liable of income derived from Greenland).

Individuals receiving any form of payment for work services performed in Greenland for less than 6 months are subject to tax as non-residents unless the work is performed during a stay which does not exceed 14 consecutive days and the individual in question remains employed by an employer who is not resident in Greenland.

Due to double taxation agreements individuals employed from Denmark, Faroe Islands, Iceland or Norway sent out to do construction, installation or assembly work in Greenland are not subject to tax in Greenland unless the stay exceed 183 days in a 12 month period.