Tax on Capital Income for Individuals Living Abroad
Exemptions from Tax on Interest Payments
Effective double taxation agreement between Iceland and other states regarding interest tax rate
Countries | Agreement Date | Interest tax rate |
|---|---|---|
Albania | 1/1/2017 | 10% |
Andorra | 1/1/2025 | 5% |
Austria (AT) | 1/1/2017 | 0% |
Australia | 1/1/2024 | 10% |
Barbados | 1/1/2013 | 10% |
Belgium (BE) | 1/1/2004 | 10% |
Canada (CA) | 1/1/1998 | 10% |
Croatia (HR) | 1/1/2012 | 10% |
China (CN) | 1/1/1998 | 10% |
Cyprus (CY) | 1/1/2015 | 0% |
Czech Republic (CZ) | 1/1/2001 | 0% |
Denmark (DK) | 1/1/1998 | 0% |
Estonia (EE) | 1/1/1996 | 10% |
Faroe Islands (FO) | 1/1/1998 | 0% |
Finland (FI) | 1/1/1998 | 0% |
France (FR) | 1/7/1992 | 0% |
Georgia | 1/1/2016 | 5% |
Germany (DE) | 1/1/1974 | 0% |
Greece (GR) | 1/1/2009 | 8% |
Greenland (GL) | 1/1/2003 | 0% |
Hungary (HU) | 1/1/2007 | 0% |
India (IN) | 1/1/2008 | 10% |
Ireland (IE) | 1/1/2005 | 0% |
Italy (IT) | 1/1/2009 | 0% |
Japan | 1/1/2019 | 0% |
Latvia (LV) | 1/1/1996 | 10% |
Lichtenstein | 1/1/2017 | 0% |
Lithuania (LT) | 1/1/2000 | 10% |
Luxembourg (LU) | 1/1/2002 | 0% |
Malta (MT) | 1/1/2007 | 0% |
Mexico (MX) | 1/1/2009 | 10% |
Netherlands (NL) | 1/1/1999 | 0% |
Norway (NO) | 1/1/1998 | 0% |
Poland (PL) | 1/1/2000 | 10% |
Portugal (PT) | 1/1/2003 | 10% |
Romania (RO) | 1/1/2009 | 3% |
Russia (RU) | 1/1/2004 | 0% |
Saudi Arabia | 1/1/2026 | 5% |
Slovakia (SK) | 1/1/2004 | 0% |
Slovenia | 1/1/2013 | 5% |
South Korea (KR) | 1/1/2009 | 10% |
Spain (ES) | 1/1/2003 | 5% |
Sweden (SE) | 1/1/1998 | 0% |
Switzerland (CH) | 1/1/1990 | 0% |
Ukraine (UA) | 1/1/2009 | 10% |
United Kingdom (UK) | 1/1/1992 | 0% |
United States (US) | 1/1/2009 | 0% |
Vietnam (VN) | 1/1/2003 | 10% |
Double Tax Agreements are in process with these countries
Countries | Status |
|---|---|
Bulgaria (BG) | discussion |
Service provider
Skatturinn - Iceland Revenue and Customs