Personal tax credit when a person dies

Information on the use of a deceased person’s personal tax credit can be accessed through the individual’s account on Skatturinn's service portal. A person responsible for the estate may request access by presenting an authorization from the District Commissioner.

For individuals who do not have a surviving spouse, the personal tax credit is calculated up to the date of death.

Use of personal tax credit by the surviving spouse

The surviving spouse is permitted to use the personal tax credit of the deceased for nine months after death, counted from and including the month of death. If the spouse passes away in May or later in the year, the right to use part of the deceased spouse’s personal tax credit may carry over into the following year.

Please note that the personal tax credit of the deceased person may already have been used in the month of death. That credit may not be used twice.

The surviving spouse must inform their employer if they intend to use the deceased spouse’s personal tax credit. Care must be taken to ensure that the usage does not exceed the permitted limit.

If the deceased spouse’s personal tax credit is not used during the withholding tax year, it will be calculated at assessment after the tax return has been filed and the year has been settled.