Mileage fee for heavy vehicles and trailers

A mileage fee shall be paid on cars and trailers with a maximum authorised weight of 10 000 kg or more, excluding cars intended for the transport of persons. The tax liability is independent of fuel consumption and paid for vehicles exempt from oil tax.

The mileage fee amount

The amount of the general and special mileage fee shall be determined in accordance with the maximum permissible weight of a vehicle (solvency weight), the amount of which shall be determined by law. The fee is determined as a specific amount per kilometre travelled. The mileage fee is independent of the source of energy and therefore applies equally to automobiles that are powered by petrol, diesel or other energy sources.

These vehicles shall be equipped with certified vehicle meters which have to be read twice a year.

Periods of payment and maturity

The mileage fee shall be paid twice a year:

• Date of payment 1 January, deadline 15 February

• Date of payment 1 July, deadline 15 August

Reading of vehicle indicators

The owner or keeper of a vehicle at mileage fee shall present the vehicle for reading during the reading periods, which are:

• 1.–15 June

• 1.–15 December.

The public body and the police are all inspection stations around the country as well as the Icelandic Road Administration.