International treaty

Iceland: tax treaties

Tax treaties and related documents between the UK and Iceland.


2013 Iceland-UK Double Taxation Convention - in force

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The Double Taxation Convention entered into force on 10 November 2014.

The convention is effective in Iceland from 1 January 2015 for:

  • taxes withheld at source
  • other taxes on Income

It’s effective in the UK from:

  • 1 January 2015 for taxes withheld at source
  • 1 April 2015 for Corporation Tax
  • 6 April 2015 for Income Tax and Capital Gains Tax
Published 12 December 2012