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HMRC internal manual

Double Taxation Relief Manual

Iceland: Admissible taxes

Admissible Taxes:

The following Icelandic taxes are admissible for credit in the UK under the agreement:

  • the income taxes to the state (tekjuskattar ríkissjóðs)*
  • the income tax to the municipalities (útsvar til sveitarfélaganna)

*Income taxes to the state include the additional tax on the profits of financial institutions incorporated in the financial activities tax (sérstakur fjársýsluskattur)