Kilometer fee on vehicles
Estimate of average driving if odometer reading is missing
In cases where
two odometer readings are not available from the current owner of the vehicle
or logging has not taken place within the time limits
The Directorate of Internal Revenue's average driving estimate is used, and a provisional payment is collected accordingly.
Vehicles (other than motorcycles)
If no or only one logging is available
When no or only one logging is available for the current owner or custodian/lessee, average driving is estimated as follows:
Individuals: 40 km/day
Companies (legal entities): 110 km/day
Vehicle rental companies: 150 km/day
Taxis: 270 km/day
If logging deadlines are missed
If logging is not completed within the given time limits, the minimum average driving is estimated as follows:
Individuals: 60 km/day
Companies (legal entities): 165 km/day
Vehicle rental companies: 225 km/day
Taxis: 405 km/day
If older data regarding average driving show higher numbers, those are used.
As soon as you log the odometer reading, a settlement is made that corrects your payments retroactively. The difference between the estimate that was billed according to and your actual driving during the period is then settled.
Motorcycles (under 400 kg)
If no or only one logging is available
When only one logging is available for the current owner or custodian/lessee, average driving for motorcycles is estimated:
10 km per day
If logging deadlines are missed
If logging is not completed within the given time limits, the minimum average driving is estimated as follows:
15 km per day
If older data regarding average driving show higher numbers, those are used.
Do you have a question about km fee? Drop us a line at km@skatturinn.is
Service provider
Iceland Revenue and Customs