9-November-2022
English
25-May-2021
English
15-October-2019
English, PDF, 896kb
This country note explains how Iceland taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
26-septembre-2019
Français
L'Islande a déposé aujourd’hui son instrument d'acceptation de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, soulignant ainsi son ferme engagement à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales. La Convention entrera en vigueur le 1er janvier 2020.
14-February-2019
English
12-April-2018
English, PDF, 264kb
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
28-March-2017
English
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
30-November-2016
English
These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.
26-September-2016
English, PDF, 512kb
This country note provides an environmental tax and carbon pricing profile for Iceland. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
31-March-2010
English, , 74kb
Agreement between Iceland and Grenada for the exchange of information relating to tax matters