Dividends
Individuals pay 20% capital tax from dividend payments and sales profit in the year 2012.
Provisions in Double Taxation Agreements (DTA) can though affect the capital tax but as these agreements are not all the same, one has to look into the relevant convention. Valid DTA which Iceland is participant of can be viewed here.
Form RSK 5.42 file for exemption
Form RSK 5.43 file for refund
