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The District Commissioners reviews the inheritance report and accompanying documents.

If the Commissioner has no comments on the inheritance report, he signs it, imposes inheritance tax and notifies all heirs/agent.

Heirs receive a notification about the imposition of inheritance tax in a digital mailbox on Ísland.is. The letter states where the inheritance tax can be paid.

The due date for inheritance tax is 10 days from the notification being sent and one day one month later. If inheritance tax has not been paid by the due date, late interest is calculated from the due date.

The tax receives a copy of the inheritance report and reviews it. He must have completed his review no later than 40 days after he receives the inheritance report. The tax provides more information about its review of the inheritance report. The received inheritance will be pre-registered on the tax return of the heirs.

District Commissioners

Greater Reykjavík

Mon to Thu 8:30 - 15
Fri. 8:30 - 14

West Iceland

Mon. to Thu. 10 - 15
Fri. 9 - 14

West Fjords Iceland

Mon. to Thu. 9 - 14
Fri. 9 - 13:30

North West Iceland

Mon. to Fri. 9 - 15

North East Iceland

Mon. to Thu. 9 - 15
Fri. 9 - 14

East Iceland

Mon. to Thu. 9 - 15
Fri. 9 - 14

South Iceland

Mon. to Fri. 9 - 15

Westman Islands

Mon. to Thu. 9:15 - 15
Fri. 9:15 - 14

Sudurnes

Mon. to Fri. 8:30 - 15