• Service: Tax
  • Type: Publication series
  • Date: 2/7/2012

Tax Facts 2012 

The Icelandic tax system for corporations is a classical system. Companies are subject to income tax on their worldwide income and economic double taxation may be eliminated by deduction of dividend income from taxable income. Dividends received by individuals and other non-coprorate shareholders are taxed at a lower rate than earned income.
Tax Facts 2012
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More information on the Icelandic tax system can be found in the brochure Tax Facts 2012.