Starting from the year 2026, a kilometer fee must be paid for trailers that are 10 tons or heavier.
Lighter trailers (3.5–10 tons) will become liable to kilometer fee in 2027.
Fee
The kilometer fee increases progressively as the trailer becomes heavier
Adjustment period discount
A discount is provided on the kilometer fee for trailers for two years:
2026 - 40% discount on the fee amount
2027 - 20% discount on the fee amount
Liable trailers
Trailers refer to vehicles designed to be towed by another motorized vehicle and have a permissible total weight of more than 3.5 tons.
Only trailers that are heavier than 10 tons are liable to kilometer fee in 2026.
Trailers with odometers
The kilometer fee for trailers is based on the reading from the odometer. In the case of trailers, this also refers to name meters or tachographs.
Trailers without odometers
For trailers that are not equipped with odometers, the fee obligation transfers to the vehicle that tows the trailer at any given time, regardless of ownership or control of the trailer.
The vehicle towing the trailer at any given time must register the odometer reading for both the trailer and the vehicle.
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.
Do you have a question about the kilometer fee? Drop us a line at km@skatturinn.is

Service provider
Iceland Revenue and Customs