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Do you live in another Nordic country and work on board a ship that is registered in Iceland and operated in international traffic?

This information applies to persons who live in another Nordic country and work on board a ship that is registered in Iceland and operated in international traffic. The information only applies to taxation of such income.

International traffic

In this context, international traffic means transport by ship, except when the ship is operated solely between places in one Nordic country.

Taxation in Iceland

The income you earn by working on board a Icelandic ship, are taxed in Iceland.
Icelandic ship also includes ship registrered in another country, but chartered on "bareboat basis" by a Icelandic shipping company.

You can find information about taxation of income earned on board a ship operating on the Norwegian or Danish continental shelf under the heading " Do you live in another Nordic country and work on the Danish continental shelf?" or "Do you live in another Nordic country and work on the Norwegian continental shelf?".

Taxation in the country of residence

Income earned in international traffic can also be liable to tax in your country of residence. You must therefore enter this income in your tax return in your country of residence. If the income is taxed in both Iceland and your country of residence, it is the country of residence that shall ensure that the income is not subject to double taxation.

National Insurance

There are special rules about where you are to be insured. For more information you should contact the social security authorities in your country of residence or Tryggingastofnun ríkisins (tr.is).

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