Iceland Tax & Investment Guides
16 guides covering Icelandic taxation, personal income tax (IIT), corporate tax (CIT) 20%, VAT (VSK) 24%/11%, capital gains 22%, property tax, social insurance (tryggingagjald), pension funds, and cross-border rules.
Personal Tax & Residency
IIT 36.94-46.28%, ISK 858K tax credit, child credits, municipal variation, residency 183-day rule, and filing
Iceland Cross-Border Tax Guide 2026 — WHT & DTTs
Iceland cross-border taxation: WHT 22% dividends/interest, 20% royalties, over 45 DTTs, transfer pricing, CFC rules, and inbound/outbound investment rules.
Iceland Personal Tax Guide 2026 — IIT 36.94–46.28%
Iceland personal income tax (IIT) explained: progressive national rates 33.18-37.18%, municipal rates 12.44-14.58%, ISK 858K tax credit, child credits, and filing.
Iceland Tax Filing Guide 2026 — RSK Portal
Iceland tax filing 2026: individual returns due March 31, corporate by May 31, VAT every 2 months, RSK online portal, penalties, and tax payments.
Iceland Tax Residency Guide 2026 — 183-Day Rule
Iceland tax residency rules: 183-day presence test, permanent home test, DTT tie-breakers, over 45 treaties, and tax obligations for residents vs non-residents.
Wealth & Property Tax
Annual property tax 0.625-1.65%, transfer tax 0.4%, stamp duty 1.65%, no wealth tax, inheritance 0-10%
Iceland Inheritance & Gift Tax Guide 2026
Iceland inheritance and gift tax: 0% for spouses/children, 5% for siblings, 10% for others, ISK ~5M exemption per person, and filing rules.
Iceland Property Tax Guide 2026 — 0.625–1.65% Annual
Iceland property taxes: annual municipal tax 0.625-1.65% of fire insurance value, transfer tax 0.4%, stamp duty 1.65% on mortgages, no CGT on primary residence.
Iceland Wealth Tax Guide 2026 — No Wealth Tax
Iceland has no wealth tax. No annual net worth tax, no solidarity surcharge, no wealth-based levies on individuals. Guide to asset reporting requirements.
Investment & Savings
Capital gains 22%, dividends 22%, interest 22%, crypto 22%, and investment income rules
Iceland Capital Gains Tax Guide 2026 — 22% CGT
Iceland capital gains tax: 22% on shares and real estate, 0% on principal residence, 0% on shares held over 3 years with reinvestment, and loss offset rules.
Iceland Crypto Tax Guide 2026 — CGT 22%
Iceland cryptocurrency taxation: crypto gains taxed at 22% CGT, mining as business income, staking rewards as investment income, and reporting requirements.
Iceland Investment Income Guide 2026 — Dividends, Interest, CGT
Iceland tax on investment income: dividends 22%, interest 22% (0% on bank interest for residents), capital gains 22%, withholding tax rules, and loss offsets.
Business & Corporate Tax
CIT 20% flat, tax incentives, transfer pricing, employer contributions 7.59% + pension ~6%
Iceland Corporate Tax Guide 2026 — 20% CIT
Iceland corporate income tax (CIT) at 20% flat rate. Tax incentives, depreciation rules, loss carryforwards, and filing requirements for companies.
Iceland Social Contributions Guide 2026 — 7.59% ER Tax
Iceland social security: employer tryggingagjald 7.59%, mandatory occupational pension ~2% EE + ~4% ER, no separate employee social security.
VAT & Indirect Tax
VAT 24% standard (highest in Nordics), 11% reduced (food/hotels/transport), 0% exports
Employment & Pensions
No EE social security, ER 7.59% tryggingagjald, occupational pension ~2%+~4%, retirement ages 65/67
Rental Income & Tourism
Rental income at IIT rates, short-term lets, tourism VAT 11%, seasonal rules, hospitality regulations
Iceland Rental Income Guide 2026 — Tax at IIT Rates
Iceland rental income taxation: taxed at progressive IIT rates 36.94-46.28%, deductible expenses, depreciation, and rules for long-term vs short-term rentals.
Iceland Tourism Business Guide 2026 — VAT & Tax Rules
Iceland tourism and hospitality tax guide: VAT 11% on accommodation/transport, 24% standard, seasonal rules, tour operators, Tax-Free Shopping, and business registration.
Iceland Calculators (5)
Free calculators for Icelandic salary, VAT, corporate tax, property, and capital gains.
Iceland Salary
Net salary after IIT with municipal rates.
Iceland VAT
VAT 24%/11%/0% net/gross calculator.
Iceland Corporate Tax
CIT 20% on corporate profits.
Iceland Property Tax
Annual property tax 0.625-1.65%.
Iceland Capital Gains
CGT 22% calculator with holding period.