Sources

English only for early access. The calculator itself runs in English, Icelandic and Polish.

Skattaskýr's accuracy claim rests on disclosure, not authority: every quantitative figure in the engine traces to a primary, official source, recorded with its capture date — fiscal pages change every year. The parameters the engine actually computes with ship as a single sourced file (data/params-2026.yaml); nothing is computed in your browser.

Primary legislation

• Lög nr. 90/2003 um tekjuskatt (Income Tax Act, consolidated) — Alþingi.
  Annual income tax, persónuafsláttur (67. gr.), barnabætur (68. gr. A), vaxtabætur (68. gr. B), part-year residency (69. gr.)
• Lög nr. 45/1987 um staðgreiðslu opinberra gjalda (Withholding Act) — Alþingi.
  Monthly withholding at source; per-employer mechanics; credit fractions
• Lög nr. 4/1995 um tekjustofna sveitarfélaga — Alþingi.
  Municipal income tax (útsvar); statutory maximum (23. gr.)
• Lög nr. 129/1997 um skyldutryggingu lífeyrisréttinda — Alþingi.
  Mandatory 4% employee pension contribution, deducted before tax
• Lög nr. 75/2016 um húsnæðisbætur (consolidated) — Alþingi.
  Housing benefit for renters; income base definition (17. gr.); statutory withdrawal rate — see Known conflicts below
• Reglugerð nr. 1400/2024 (child benefit regulation) — island.is / Alþingi.
  Barnabætur amounts and the 4% withdrawal rule (Art. 4)
• Lög nr. 23/2013 um Ríkisútvarpið — Alþingi.
  Broadcasting fee (útvarpsgjald), assessed at álagning
• Lög nr. 125/1999 um málefni aldraðra — Alþingi.
  Elderly Construction Fund fee; age band and income threshold (10. gr.)
• Lög nr. 45/2015 um slysatryggingar almannatrygginga — Alþingi.
  Opt-in accident insurance for household work (framtal checkbox)
• Lög nr. 99/2025 (bandormur fjárlaga 2026) — Alþingi.
  2026 changes: couple bracket-sharing repealed (30. gr.); credit-vs-capital-tax rule repealed (31. gr.)

Official rates and amounts (2026)

• Key rates and amounts 2026 — Skatturinn.
  Brackets, persónuafsláttur and all headline 2026 figures
• Tax brackets 2026 — Skatturinn.
  Bracket thresholds and rates (31.49% / 37.99% / 46.29%)
• Personal tax credit — Skatturinn.
  Persónuafsláttur, spousal transfer, monthly accumulation
• Barnabætur (child benefit) — Skatturinn.
  Child benefit base amounts and phase-out
• Vaxtabætur (mortgage-interest relief) — Skatturinn.
  Maximum amounts, 8.5% income reduction, asset taper, interest caps
• Skattabreytingar á árinu 2026 — Stjórnarráðið (Min. of Finance).
  5.5% uprating, thresholds, benefit limits for 2026
• RSK 8.01 — Leiðbeiningar með skattframtali 2026 — Skatturinn.
  Official return guide; the part-year worked example our residency rule reproduces (p. 20)
• Útvarpsgjald — island.is / Skatturinn.
  Broadcasting fee amount, 16–69 age band, income threshold
• Slysatrygging við heimilisstörf — island.is / Skatturinn.
  Opt-in accident insurance, 550 kr (2026)

Housing benefit

• Húsnæðisbætur — Upphæð (amounts) — island.is / HMS.
  2026 base by household size, income thresholds, 11% operational rate, wealth taper
• Húsnæðisbætur og leigumál — island.is / HMS.
  Scheme scope: húsnæðisbætur is the renter support
• Húsnæðisbætur calculator — HMS.
  The administering agency's own calculator (cross-check)

Municipal útsvar

• Útsvarsprósentur sveitarfélaga 1998–2026 — Samband íslenskra sveitarfélaga.
  The complete per-municipality útsvar table our picker uses (62 municipalities, 12.44–14.97%)
• Þingskjal 639/156 — svar um útsvar sveitarfélaga — Alþingi.
  Parliamentary answer cross-validating the below-maximum municipalities

Context and corroboration

• TaxBEN — policy description for Iceland — OECD.
  Integrated tax + benefit mechanics (corroboration)
• Taxing Wages 2026 — Iceland — OECD.
  Effective tax wedge (corroboration)
• Worldwide Tax Summaries — Iceland — PwC.
  Independent corroboration of pension/tax treatment
• Skattar og skyldur (immigrant guide) — Multicultural Centre (mcc.is).
  Plain-language explainer for foreign workers

Known conflicts — stated, never silently resolved

Where the consolidated statute and the administering agency's published figures disagree, the engine follows the figures payments actually use, and the app says so where the figure appears:

• Húsnæðisbætur withdrawal rate: 9% in the consolidated lög 75/2016 vs 11%in HMS's published 2026 values. The engine uses 11%.
• Barnabætur rates and thresholds: the consolidated 68. gr. text vs reglugerð 1400/2024. The engine follows the regulation.

See also the disclaimer, §3, where this principle is stated as a commitment.

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