Leaving Iceland Does Not End the Tax Year: Worldwide Liability Runs for Three More Years Unless You Prove You Are Taxed Somewhere Else as a Resident
Answer
The general rule applies to you
No exception is recorded for citizens of Spain on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
195 exceptions recorded across 74 countries · none match Spain to Iceland · When you become a tax resident
Section 1 of the Income Tax Act 90/2003 makes four groups liable to Icelandic tax on all their income wherever earned. The first is people domiciled here. The third is people who stay here more than 183 days in total in any 12-month period, counting normal absences for holidays and the like. The fourth catches 183 days of work aboard an aircraft or a ship registered in Iceland. The second is the one nobody expects: someone who was domiciled in Iceland, moved abroad and cancelled their domicile remains liable on worldwide income unless they prove they are taxable in another state in the same way as people domiciled there and have discharged those obligations - and that liability lasts three years from the New Year following the day of departure. Whether you are domiciled here is decided by the Director of Internal Revenue by reference to the Act on Domicile and Residence, with an appeal to the Internal Revenue Board. The state income tax has three bands - 16.55 per cent, 23.05 per cent and 31.35 per cent - whose thresholds are re-indexed every January to the change in the consumer price index plus one per cent for productivity growth, a mechanism the Act says is itself to be reviewed every five years, first for the 2027 withholding year. Municipal income tax is charged on top and is not in this Act. A foreign expert recruited by an employer established here, who has not been resident in Iceland for the preceding 60 months, can deduct 25 per cent of employment income for the first three years - but only if a three-member ministerial committee confirms it, on an application made within three months of starting work, and the committee's decision is final in the administrative system.
At a glance
- Day count
- More than 183 days in total in any 12-month period
Section 1(1)(3) of the Income Tax Act. The period is any rolling 12 months, not the calendar year, and normal absences for holidays and the like are counted as presence.
- Liability after you leave
- Three years from the New Year following the day of departure, unless you prove you are taxed elsewhere as a resident
Section 1(1)(2) of the Income Tax Act. The proof is of being taxable in the other state in the same way as people domiciled there and of having discharged those obligations.
- State income tax bands
- 16.55% up to 3,962,699 krona, 23.05% on the next 7,162,346, and 31.35% above 11,125,045as of 2026-10-01
Section 66(1) of the Income Tax Act. These are the figures printed in the lagasafn edition of 1 October 2026; the thresholds and the rates are each marked as substituted by a later Act. Municipal income tax is charged in addition and is not in this Act.
- How the bands move
- Re-indexed at the start of every year to the change in the consumer price index plus 1.0% for productivity growth
Section 66(1)(5). The productivity assessment is to be reviewed every five years, first for the 2027 withholding year, and the new thresholds are published by ministerial notice before the withholding year begins.
- Foreign expert relief
- 25% of employment income deductible for the first three years from engagement
Section 30, A-item 6 of the Income Tax Act. The employer must have its legal domicile or a fixed establishment in Iceland and must be the payer.
- Absence required before the expert relief
- Not resident or domiciled in Iceland for the 60 consecutive months before starting work, with the first three months of the stay not counted
Section 30, A-item 6(b). The exclusion of the first three months means a short visit immediately before taking the job does not break the sixty.
- Deadline for the expert application
- Three months after the foreign expert started work in Iceland
Section 30, A-item 6, second paragraph. The committee's decision under the fourth paragraph is final at the administrative level, so there is no appeal to a tribunal.
- Who decides domicile
- The Director of Internal Revenue, with an appeal to the Internal Revenue Board
Section 1(2) of the Income Tax Act. The test is the one in the Act on Domicile and Residence 80/2018, applied as appropriate.
Requirements
- Domicile in Iceland, decided by the Director of Internal Revenue under the Act on Domicile and Residence
- Or more than 183 days in Iceland in total in any 12-month period, counting normal absences for holidays
- Or more than 183 days working aboard an aircraft or ship registered in Iceland
- Or having left Iceland within the last three tax years without proving you are taxed as a resident elsewhere
In detail
The three-year tail
Most countries in this corpus end worldwide liability when residence ends. Iceland does not, and the provision is older than the modern treaty network it now sits beside. Section 1(1)(2) keeps a former resident liable on worldwide income unless they prove two things: that they are taxable in another state in the same way as people domiciled there, and that they have met those obligations. The burden is on the person who left. The relief is not automatic on producing a foreign address, and the liability expires only three years after the New Year following departure. A double-taxation treaty may change the outcome, but it does so on top of this provision rather than instead of it, and none was read for this record.
An expert relief decided by a committee rather than by the tax office
The 25 per cent deduction is not something a taxpayer claims on a return and defends on audit. A written application goes to a three-member committee appointed by the minister - one member nominated by the finance minister, one by the education minister, one appointed as chair without nomination - which weighs education, specialist knowledge, experience and the amount of the salary, and sends a copy of any confirmation to the Director of Internal Revenue. Its decision is final at the administrative level. That means a refusal cannot be appealed to the Internal Revenue Board, which is where every other disputed Icelandic tax decision goes, and the three-month deadline runs from the first day of work rather than from the end of the tax year.
The band thresholds have a growth term built in
Most indexation clauses in this corpus track a price index alone. Iceland's adds a fixed 1.0 per cent a year for productivity growth on top of consumer price inflation, so the thresholds rise faster than prices by design, and the Act requires the productivity assumption itself to be re-examined every five years, first for the 2027 withholding year. The new figures are published by ministerial notice before each withholding year rather than by amending the Act, which is why the figures printed in the Act carry editorial brackets.
Country-level policy
Almost everything a person needs in Iceland hangs on one registration: the logheimili, the registered domicile kept by Registers Iceland under the Act on Domicile and Residence 80/2018. Health insurance counts three months of residence and the insurance agency looks first at the domicile register. The Income Tax Act decides who is domiciled for tax by reference to this Act. The Nationality Act defines resident here as having a logheimili, and counts the years from it. Marriage-based residence permits require spouses to have the same registered domicile. Section 14 of the Act then says who may have one: a person staying or intending to stay for work or study for three months or more may register, and anyone staying six months or more must. An EEA or EFTA national may stay three months without registering, six if seeking work. Anyone else intending to stay longer than three months needs a valid residence permit from the Directorate of Immigration before they can register at all - and article 23 of Act 37/2026 added a sentence excluding one permit from that: the short-term residence permit in section 21 of the Aliens Act, the one the remote-work route now runs on. Section 14 also names the instrument that governs a move of domicile to or from the other Nordic countries: the Nordic Agreement on Population Registration, as it stands from time to time.
What applies to you
Nothing changes for a citizen of Spain
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Þeim sem dvelja hér á landi lengur en samtals 183 daga á sérhverju 12 mánaða tímabili, þar með talin eðlileg fjarvera héðan af landi vegna orlofs og þess háttar.»Our translation - not official
Those who stay in this country longer than 183 days in total in any 12-month period, including normal absence from the country for holidays and the like.
About this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
«Þeim sem heimilisfastir hafa verið hér á landi en flutt úr landi og fellt hafa niður heimilisfesti sitt hér, nema þeir sanni að þeir séu skattskyldir í öðru ríki á sama hátt og menn heimilisfastir þar og hafi fullnægt þeim skattskyldum sínum. Skattskylda þessi gildir þó aðeins í þrjú ár frá næstu áramótum eftir brottflutningsdag.»Our translation - not official
Those who have been domiciled in this country but have moved abroad and cancelled their domicile here, unless they prove that they are liable to tax in another state in the same way as persons domiciled there and have discharged those tax obligations. This liability applies, however, only for three years from the New Year following the day of departure.
About this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
«Ríkisskattstjóri hefur úrskurðarvald um hverjir skuli teljast heimilisfastir hér á landi samkvæmt þessari grein. Við ákvörðun á heimilisfesti skal miðað við reglur laga um lögheimili»Our translation - not official
The Director of Internal Revenue has the power to determine who is to be regarded as domiciled in this country under this section. In determining domicile, regard shall be had to the rules of the Act on domicile
The sentence continues with the words and residence, inserted by Act 80/2018, and with an appeal to the Internal Revenue Board. The quotation stops before the editorial brackets the lagasafn prints around the inserted words.
Read it at the sourceAbout this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
«Tekjuskattur þeirra manna, sem skattskyldir eru skv. 1. gr. laga þessara og hafa verið heimilisfastir hér á landi allt tekjuárið, skal reiknast af tekjuskattsstofni þeirra skv. 1. og 3. tölul. 61. gr. sem hér segir:»Our translation - not official
The income tax of persons liable to tax under section 1 of this Act who have been domiciled in this country for the whole income year shall be calculated on their income tax base under section 61(1) and (3) as follows:
The three bands follow. Each rate and each threshold is printed inside the lagasafn's editorial brackets as substituted by a later Act, which is why they are not quoted here.
Read it at the sourceAbout this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
«Af næstu 7.162.346 kr. reiknast»Our translation - not official
On the next 7,162,346 krona there shall be calculated
The middle band. The rate that follows, 23.05 per cent, stands inside editorial brackets as substituted.
Read it at the sourceAbout this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
«Endurskoða skal mat á framleiðnivexti á fimm ára fresti, í fyrsta sinn vegna staðgreiðsluársins 2027.»Our translation - not official
The assessment of productivity growth shall be reviewed every five years, for the first time for the 2027 withholding year.
About this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
«25% tekna skv. 1. tölul. A-liðar 7. gr. þeirra erlendu sérfræðinga sem skattskyldir eru skv. 1. eða 3. gr., fyrstu þrjú árin frá ráðningu í starf, enda séu eftirfarandi skilyrði uppfyllt:»Our translation - not official
25% of the income under section 7, item A(1) of those foreign experts who are liable to tax under section 1 or section 3, for the first three years from engagement in the job, provided the following conditions are met:
About this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
«Erlendur sérfræðingur búi yfir þekkingu sem ekki sé fyrir hendi hér á landi nema í litlum mæli.»Our translation - not official
The foreign expert possesses knowledge that is not available in this country except to a small extent.
About this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
«Umsókn um staðfestingu ásamt fylgigögnum skal berast eigi síðar en þremur mánuðum eftir að erlendur sérfræðingur hóf störf hér á landi.»Our translation - not official
The application for confirmation, with supporting documents, shall be received no later than three months after the foreign expert began work in this country.
About this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
Practical notes
Municipal income tax, the utsvar, is charged on top of the state tax and is set by each municipality under a different Act, which was not read. The percentages in this record are state tax only, and the total an Icelandic resident pays is higher.
No double-taxation treaty was read for this record. Where a treaty applies it may override section 1, and that is exactly the situation section 1(1)(2) is written for.
The ministerial notice setting the current year's band thresholds was not located. The figures here are those printed in the lagasafn edition of 1 October 2026.
The regulation on the foreign-expert relief, made under the sixth paragraph of section 30, A-item 6, was not read.
Section 3, on limited tax liability for people who are not resident, was not read in detail for this record.
- consolidatesLog um tekjuskatt, 2003 nr. 90 7. mai
Lagasafn, Althingi · consolidated to 2026-10-01
About this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source