The parish fee is part of income tax that is paid to National Church parishes, registered religious organisations and life-stance organisations.

The fee is paid according to the number of registered members in each organisation.

Determining the Parish Fee

The parish fee is set in the Budget Act each year.

The calculation is based on the number of registered members on 1 December of the previous year. Information on membership numbers comes from Registers Iceland.

Parish fees are determined under Act No. 91/1987, as subsequently amended.

Payment of the Parish Fee

The Financial Management Authority pays the parish fee by the 15th day of each month.

If the 15th day of the month is not a working day, payment is made on the next working day.