People resident abroad are not entitled to personal tax credit in Iceland. Those who move or stay temporarily get personal tax credit from the date of arrival

If there are any changes in where you receive wages or pension payments from, it is important to ensure the correct use of the personal tax credit and brackets.

Individuals living abroad are generally not entitled to personal tax credit in Iceland, except in special circumstances.

As of 1 January 2026, the obligation to register lease agreements in the HMS Rent register will apply to all parties who rent out residential housing.

According to Icelandic law, the child is guaranteed a minimum of maintenance.