Refund of paid withholding tax

You may apply for a refund of withholding tax paid, in special circumstances, if it is foreseeable that a refund will be due at assessment when the income year has been settled.

Applications are only accepted during the period from 1 October to 1 March each year.

A refund may be granted if the withholding tax paid is at least 20% higher than the expected final tax assessment.

The special cases that may be considered include situations related to:

• studies

• reduced income

• illness or accidents

• the death of a spouse

Application Umsókn

The application must include a justification and supporting documentation.

Once the application is approved, the refund amount is deposited into the registered bank account. Bank account details can be registered on Skatturinn's service portal.