Tax return and assessment

The tax year is the calendar year. An individual subject to a limited tax liability must file a tax return to the tax office in the region where he lives, while staying in the country, not later than one week before he leaves the country. The tax form RSK 1.13 is accessible at the local tax office or at the website, www.skatturinn.is. Information on foreign tax Identification Number (TIN) must be submitted on the tax form. Same applies to information regarding address abroad or the name and an address of a representative in Iceland if the individual intends to leave the country.

If a tax return has not been filed before departure it is necessary to do so as soon as possible, and not later than March the year following the tax year. Those submitting their tax return electronically can download notices of collection and taxes from the service web page by using their password. You can apply for a password at www.skattur.is.

How to file a tax return - instructions in English and Polish

Assessment

Complaint