Do you live in Iceland and are employed as an air crew member in another Nordic country?

This applies to persons resident in Iceland and employed in another Nordic country by a Nordic airline to work on board aircrafts. This information only applies to tax on earned income.

Taxation in the country of employment

Your pay is exempted from taxation in the country of employment. This applies regardless of whether you work on domestic or international flights.

Taxation in Iceland

Your salary is liable to tax in Iceland. If you have received expense allowances to cover expenses relating to your work, the taxable surplus is to be calculated in accordance with the Icelandic rules.

You must declare the income and the expense allowances in your Icelandic tax return and make a deduction for increased living expenses according to Icelandic rules.

National Insurance (Social security insurance)

There are special rules about where you are to be insured. For more information you should contact Tryggingastofnun ríkisins ( or the social security authority in the country where you are employed.

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