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, 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

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


Final assessment takes place on the basis of the tax return in the end of May the year following the tax year. To find your own personal tax assessment log on to with your password or electronic identification. Instructions on how to read the tax assessment is available

Instructions in English

Instrukcje w języku polskim 

Any positive difference between income tax withheld and the assessed income tax (state and municipal) is refunded, increased by 2.5% of the difference; and deficit is collected, increased by 2.5%. A representative in Iceland can claim the tax refund if he has a written permit from the actual tax payer to do so.


A complaint on the assessment must be filed in writing to the Directorate of Internal Revenue within 60 days after assessment was made.

The ruling on the complaint can be appealed further to Yfirskattanefnd (The Board of Internal Revenue) within three months from the date of the ruling.