Collection of Public Fees

The Iceland Revenue and Customs is responsible for collecting public fees in the capital area, while District Commissioners handle it outside of the capital. These entities are referred to as collectors for the state treasury.

Information on Taxation and Fee Status

Everyone can access information about their public fees on "My Pages" at Ísland.is.

Additionally, state treasury collectors provide information on the status and collection of public fees.

The websites of each office contain bank account numbers for payments.

Main Taxes and Fees

The main taxes and fees collected by state treasury collectors include parliamentary and municipal taxes, which encompass:

• Income tax

• Municipal tax

• Contribution to the Senior Citizens’ Fund

• Broadcasting fee

• Overpaid child benefits

• Overpaid interest relief

Other taxes and fees include:

• Value-added tax (VAT)

• Vehicle tax

• Mileage fee for trucks and trailers

• Vessel tax

• Planning fee

• Tax penalties

Late Payments

Taxes that have not been paid by the due date are considered overdue, even if the final payment date has not yet passed.

The collector is obligated to pursue all claims, including those arising from estimates made by tax authorities. The collection of overdue payments is not delayed, even if a tax return has not been submitted or the tax assessment has been appealed.

Information about specific remedies for overdue payments can be found on the Iceland Revenue and Customs's website.

Please note that state treasury collectors are not authorized to negotiate or waive late payment interest or penalties, nor can they change the assessment of taxes and fees. The ability to negotiate the payment of withheld taxes, such as VAT and payroll taxes, is also very limited.

Late Payment Interest

Late payment interest on overdue claims is calculated from the due date. In some cases, an additional penalty is applied, calculated on the principal amount.