Skattar af fjármagnstekjum einstaklinga sem búsettir eru erlendis
Arðgreiðslur af íslenskum hlutabréfum
Einstaklingur sem búsettur er erlendis og fær greiddan arð vegna eignar í hlutabréfum í íslenskum félögum er skattskyldur hér á landi af þeim greiðslum. Greiða skal 22% skatt af arðgreiðslum ef enginn tvísköttunarsamningur er í gildi.
Taflan sýnir umsamið skatthlutfall eftir tvísköttunarsamningum. Dálkarnir sýna skatthlutfall fyrir ólíkar forsendur.
Framsetning er á ensku og skilgreiningar dálkanna eru þessar:
731: Capital gains received by companies and individuals in business
732: Capital gains received by companies and individuals in business and the ownership is at least 25%
733: Capital gains of individuals outside business from shares and they have been resident for previous 3 years in (MT, GE), 5 years in (AL, CY, GB, GL, GR, HU, IR, IT, KR, NL), 6 years (CA) or 2 of last 7 years (BE) in Iceland or 10 years (DK, FI, FO, NO, SE).
734: Capital gains of individuals outside business of shares and conditions of 733 are not met
Tax rates on capital gains based on Double Taxation Agreements
731 | 732 | 733 | 734 | Agreement date | |
|---|---|---|---|---|---|
Albania (AL) | 0 | 0 | 20 | 0 | 1.1.2017 |
Austurríki (AT) | 0 | 0 | 20 | 0 | 1.1.2017 |
Barbados (BB) | 0 | 0 | 0 | 0 | 1.1.2013 |
Belgium (BE) | 0 | 0 | 20 | 0 | 1.1.2004 |
Canada (CA) | 0 | 0 | 20 | 0 | 1.1.1998 |
China (CN) | 0 | 0 | 0 | 0 | 1.1.1998 |
Croatia (HR) | 0 | 0 | 0 | 0 | 1.12.2012 |
Cyprus (CY) | 0 | 0 | 20 | 0 | 1.1.2015 |
Czech Republic (CZ) | 0 | 0 | 0 | 0 | 1.1.2001 |
Denmark (DK) | 0 | 0 | 20 | 0 | 1.1.1998 |
Estonia (EE) | 0 | 0 | 0 | 0 | 1.1.1996 |
Faroe Islands (FO) | 0 | 0 | 20 | 0 | 1.1.1998 |
Finland (FI) | 0 | 0 | 20 | 0 | 1.1.1998 |
France (FR) | 0 | 18 | 0 | 0 | 1.1.1003 |
Georgia (GE) | 0 | 0 | 20 | 0 | 1.1.2016 |
Germany (DE) | 0 | 0 | 0 | 0 | 1.1.1974 |
Greece (GR) | 0 | 0 | 20 | 0 | 1.1.2009 |
Greenland (GL) | 0 | 0 | 20 | 0 | 1.1.2003 |
Hungary (HU) | 0 | 0 | 20 | 0 | 1.1.2007 |
India (IN) | 18 | 0 | 0 | 0 | 1.1.2008 |
Ireland (IE) | 0 | 0 | 20 | 0 | 1.1.2005 |
Italy (IT) | 0 | 0 | 20 | 0 | 1.1.2009 |
Latvia (LV) | 0 | 0 | 0 | 0 | 1.1.1996 |
Liechtenstein (LI) | 0 | 0 | 0 | 0 | 1.1.2017 |
Lithuania (LT) | 0 | 0 | 0 | 0 | 1.1.2000 |
Luxembourg (LU) | 0 | 0 | 0 | 0 | 1.1.2002 |
Malta (MT) | 0 | 0 | 20 | 0 | 1.1.2007 |
Mexico (MX) | 0 | 0 | 0 | 0 | 1.1.2009 |
Netherlands (NL) | 0 | 0 | 20 | 0 | 1.1.1999 |
Norway (NO) | 0 | 0 | 20 | 0 | 1.1.1998 |
Poland (PL) | 0 | 0 | 0 | 0 | 1.1.2000 |
Portugal (PT) | 0 | 0 | 0 | 0 | 1.1.2003 |
Romania (RO) | 0 | 0 | 20 | 0 | 1.1.2009 |
Russia (RU) | 0 | 0 | 0 | 0 | 1.1.2004 |
Slovakia (SK) | 0 | 0 | 0 | 0 | 1.1.2004 |
Slovenia (SI) | 0 | 0 | 0 | 0 | 1.1.2013 |
South Korea (KR) | 0 | 0 | 20 | 0 | 1.1.2009 |
Spain (ES) | 0 | 18 | 0 | 0 | 1.1.2003 |
Sweden (SE) | 0 | 0 | 20 | 0 | 1.1.1998 |
Switzerland (CH) | 0 | 0 | 20 | 0 | 1.1.1990 |
Ukraine (UA) | 0 | 0 | 20 | 0 | 1.1.2009 |
United Kingdom (GB) | 0 | 0 | 20 | 0 | 1.1.1992 |
United States (US) | 0 | 0 | 20 | 0 | 1.1.2009 |
Vietnam (VN) | 18 | 0 | 0 | 0 | 1.1.2003 |
Taxes according to Icelandic legislation for the year 2017 | 18 | 18 | 20 | 20 |
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