Calculate a bounded 2026 Greenland mandatory pension minimum using the 2025 consolidation together with the May 2026 amendment.
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Accountant-authored. Written and published by Ryan Duguid, an accountant approved on OpenAccountants. Their licence number is not on file. Their registration is in Australia; this skill covers GL. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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| Base (DKK) | Rate calculation | Minimum (DKK) |
|---|---|---|
| 125,000 | 0% | 0 |
| 150,000 | 9% × (150,000 − 125,000) / 50,000 = 4.5% | 6,750 |
| 175,000 | 9% | 15,750 |
| 300,000 | 9% | 27,000 |
Source-cited draft. Independent review pending. Sources accessed 22 October 2026. This is a bounded working-paper Guide, not complete Greenland coverage or authority to file.
The 2025 consolidation still prints a rise to 10% in 2026. The enacted May 2026 amendment replaces that sentence with an increase ending at 9% in 2025, effective for 2026 onward. Read the two instruments together: the ordinary rate remains 9% for 2026. The amendment also changes the civil-servant exclusion and suspends specified tax-card/tax-bill collection mechanisms for 2026–27. Suspension of that collection mechanism does not repeal the savings obligation. Act no.19 of 29 May 2026, sections 1–2.
The Act covers fully taxable adults, with start/stop age rules in section 1. The savings base combines A/B income and specified additions, less statutory exclusions. For an ordinary base of DKK 175,000 or more, use the full applicable rate. Between DKK 125,000 and 175,000, the rate increases linearly from zero to the full rate. Qualifying self-employment profits use a separate 6% rule. The annual obligation ceases once contributions reach DKK 200,000. Contributions taxed on payment or non-deductible contributions require a pre-tax conversion. Consolidation no.67, ss1–5, read with the amendment.
Assume an eligible adult, an already established ordinary savings base, no self-employment component, no conversion adjustment and no contributions yet credited:
| Base (DKK) | Rate calculation | Minimum (DKK) |
|---|---|---|
| 125,000 | 0% | 0 |
| 150,000 | 9% × (150,000 − 125,000) / 50,000 = 4.5% | 6,750 |
| 175,000 | 9% | 15,750 |
| 300,000 | 9% | 27,000 |
The taper changes the percentage applied to the base. It is not simply 9% of the amount above DKK 125,000. These examples are our arithmetic application of section 3 as amended, subject to independent legal review.
If the DKK 300,000 case already has DKK 20,000 of qualifying contributions measured on the required basis, the remaining minimum is DKK 7,000. Do not subtract a bank payment until its eligibility and required conversion have been established.
Record age, full-tax-liability dates, income categories, excluded income, scheme jurisdiction, employer contributions, personal contributions and conversion adjustments. Reconcile those values to income records and pension statements. Keep contractual pension obligations separate from this statutory minimum.
Foreign-scheme permissions, mixed employment/self-employment income, precise start/stop-age application, civil-service benefits and the treatment of historical shortfalls need individual review. Do not infer from a tax card without an extra collection percentage that no pension saving is required. The 2026 amendment is essential evidence; a copy of the older consolidation alone is insufficient.
Retain the applicable source version, calculation inputs, reconciliations and unresolved classifications. A qualified local reviewer must check the actual facts and current law before filing or payment. No professional attestation is claimed.
Contributed by Ryan Duguid.
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