General information

Tax liability of foreign individuals in Iceland

These instructions provide general directions on the tax liability and responsibilities of foreign individuals for income e.g. wages, commissions derived from services, activities and property rights that are utilised or provided in Iceland, dividends, interests and sales profit. The instructions do not provide complete information.

All business activities and individual personal services carried out by foreign parties in Iceland are liable to taxation. A payment is liable to taxation, whether made by a domestic or by a foreign party.

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