The amount of the holiday and December supplements depends on income, benefit entitlement ratio and the number of months the person is entitled to supplements during the year.

The maximum holiday and December supplements for 2026 are:

Individuals with a disability pension: ISK 137,857.

The holiday and December supplements are reduced by 2% of income exceeding the general exemption limit for the relevant allowance category.

The general exemption limits are:

ISK 1,262,400 for disability and partial disability pensions.

If there is an entitlement to a disability pension, the amount is calculated in accordance with the benefit entitlement ratio. The benefit entitlement ratio is calculated based on residence in Iceland up to the integrated expert assessment and extrapolated, as applicable, to the age of 67.

The amount of the holiday and December supplements are calculated in proportion to the number of months in the year for which the person is entitled to an allowance.

Example

An individual receiving a disability pension for the whole of 2026, with a 100% benefit entitlement ratio and an annual income of ISK 3,600,000.