Child benefits

The first two child benefit payments each year are based on an estimate and are treated as advance payments.

If the advance child benefit payments are based on incorrect assumptions, the final calculation may show that too much was paid. If this happens, the later payments during the year will be reduced and a repayment obligation may arise.

You may request an adjustment of the advance payment if your circumstances differ from the assumptions used in the calculation.

Requests for adjustment must be submitted by 28 February.

Read more about the assumptions and calculation of advance child benefit payments.

Changes in Circumstances

Common changes that may affect the amount of child benefits include:

• Changes in income

• Divorce or separation

• Entering into a new cohabiting relationship

• Unregistered cohabitation

• A spouse residing and/or working abroad

No Automatic Calculation Available

Some individuals do not receive an automatic calculation of their advance child benefit payments but may apply for an adjustment.

This may be because:

• The previous year's tax return has not been submitted.

• The applicant is a student living abroad.

• The applicant has moved to or from Iceland.

• Marital status is unknown in the National Registry.

You can view the assumptions used to calculate your child benefits through Skatturinn's online service under the "Samskipti".

A child benefit calculator is also available on Skatturinn's website.