Skatturinn - Iceland Revenue and Customs
Publication of the 2026 Corporate Tax Assessment
27th October 2026
The final tax assessment for legal entities will take place on 30 October 2026. Tax assessment notices will be available on the Iceland Revenue and Customs service website from 27 October. Payment requests for taxes and charges resulting from the assessment will also appear in online banking on the same day.
Tax Assessment Details and Explanations
Iceland Revenue and Customs provides detailed information about how the tax assessment is calculated and explanations of the tax assessment notice. This includes the taxes and charges assessed and the amounts on which they are calculated.
The deadline for filing an appeal is 30 November 2026.
Logging in to the Service Website
Corporate tax assessment notices are published and available on the Iceland Revenue and Customs service website. You must log in using a password to access your notice.
Collection of Outstanding Taxes
The collection of taxes and charges following the assessment is handled by the relevant collection authority in each region.In the capital region, collection is handled by Iceland Revenue and Customs. Outside the capital region, it is handled by the relevant District Commissioner.
There are two payment due dates: 1 November and 1 December 2026.
You can view your exact payment status under Finances on My Pages at Ísland.is.
Spreading Payments Over a Longer Period
Legal entities can apply for a payment plan to spread their tax payments over a longer period.
Estimated Tax Assessments – Tax Return Not Submitted
If your company or organisation has not yet submitted its tax return, you should do so as soon as possible.Tax returns can still be submitted through the Iceland Revenue and Customs service website. Tax returns submitted after the filing deadline of 30 September 2026 will, in most cases, result in an estimated tax assessment. These returns will then be reviewed and processed as appeals as soon as possible.