Customs and taxes

• Principal tax rates
• Customs Law, tollur.is
• Double taxation treaties and TIEA's
• Law on commodity tax, No. 97/1987 - temporarily unavailable
• Value added tax act
• Taxes and duty on motor vehicles and fuels
• Regluation no. 119/2002 on a General System of Preferences – Tariff Preferences in regard to the Importation of Products Originating in the World’s Poorest Developing Countries.
• List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status (PDF 197 KB)

Visit also the Icelandic Internal Revenue Directorate and the Directorate of Tax Investigation in Iceland.

Visit also Directorate of Customs homepage tollur.is.