Kilometer fee on vehicles

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Fee for tractors

Specific rules apply to tractors, distinguishing them based on usage, speed, and registration.

The general rule is that tractors are subject to the kilometer fee if they are registration and inspection-required, but significant exemptions apply for agriculture.

Fee

For those tractors that are liable for the fee, the same fee schedule applies as for vehicles.

Total weight (kg)	Kilometer fee (ISK)
0 – 3.500	6,95
3.501 – 5.000	9,85
5.001 – 6.000	10,44
6.001 – 7.000	11,06
7.001 – 8.000	11,73
8.001 – 9.000	12,43
9.001 – 10.000	13,18
10.001 – 11.000	13,98
11.001 – 12.000	14,81
12.001 – 13.000	16,29
13.001 – 14.000	17,92
14.001 – 15.000	19,71
15.001 – 16.000	21,68
16.001 – 17.000	23,86
17.001 – 18.000	26,25
18.001 – 19.000	27,37
19.001 – 20.000	28,55
20.001 – 21.000	29,77
21.001 – 22.000	31,06
22.001 – 23.000	32,40
23.001 – 24.000	33,79
24.001 – 25.000	35,24
25.001 – 26.000	36,75
26.001 – 27.000	38,04
27.001 – 28.000	39,36
28.001 – 29.000	40,74
29.001 – 30.000	42,17
30.001 – 31.000	43,65
31.001 og yfir	45,17

You can look up the weight of vehicles in the vehicle registry

Liable tractors

Those tractors that are both registration-liable and inspection-liable are subject to the fee.

This applies to tractors that are designed to drive over 40 km/h and are used on public roads.

A tractor refers to a motorized vehicle on wheels and/or tracks that is primarily designed to tow another vehicle and to pull, push, transport, and power implements/work tools.

Exemptions for agriculture

Although a tractor might be considered liable for the fee (for example, due to its speed), there is a specific exemption for tractors used in agriculture. The following conditions must be met for a tractor to be exempt from the kilometer fee:

Use:
The tractor (and its trailer) must be used for agricultural purposes.
Owner/Custodian:
Must be registered in the agricultural register with the Directorate of Internal Revenue for VAT registraions classified under ISAT industry classification 1 (Agriculture).
Limitation:
The exemption does not apply if the activity is classified as "farm service provision" (or "services supporting agriculture").

Vehicles exempt from the kilometer fee

Several types of vehicles are exempt from paying the kilometer fee:

Vehicles intended for the operation of rescue teams, provided that confirmation is available that the vehicle is listed as such in the vehicle registry and will be used only for the benefit of rescue teams.
Classic vehicles with first registration on January 1, 1965, or earlier, where it is demonstrated that the vehicle never had an odometer, it is not possible to install one, or it is not possible to repair it.
Vehicles owned by foreign embassies or foreign diplomats for use in this country, provided that the vehicles are marked with the appropriate registration plates or identified as such in the vehicle registry.

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Service provider

Iceland Revenue and Customs

Related material

Laws on kilometer fee for vehicles (in icelandic)