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Do you live in another Nordic country and work in Iceland for a private sector employer?

This applies to you who are resident in another Nordic country and work for a private employer in Iceland. This information only applies to taxation of your income from employment. 

The information does not concern you who have a public sector employer, who work as a seaman or airline personnel, or who have income as an artist or sportsperson.

Your employer is from Iceland

You must pay tax on your salary in Iceland. But you must always provide information of your income in your tax return in your home country.

Regarding the calculation of Icelandic tax, see Examples on tax calculation.

Your employer is from a country other than Iceland

You must pay tax in Iceland when one of the following conditions is met:

If none of the above conditions is met, your salary will only be liable to tax in the country in which you are resident.

If you pay taxes in Iceland, you must provide information of your income in your tax return in your home country.

Directors' fee

If you live in another Nordic country and receive board remuneration from a company in Iceland, your board remuneration will be liable to tax in Iceland. Board remuneration may also be liable to tax in the country in which you are resident. This applies regardless of where the work is actually carried out.

You must always provide information of your income in your tax return in your home country. If your board remuneration is taxed in both Iceland and your country of residence, it is the country of residence that is responsible for ensuring that the income is not taxed twice.

National Insurance scheme (social security) membership

There are specific rules to determine which country's National Insurance scheme (social security scheme) you will be a member of. Contact the social security authorities in the country in which you live or Tryggingastofnun ríkisins (www.tr.is) for more information.

Select the other country here:   Denmark | Norway | Finland | Sweden
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