Knowledge

Taxation in Iceland

Source 📝

35: 1723: 2403: 1643: 2021: 1631: 1757:(PAYE). Each employee has a personal tax credit of 53,895 ISK per month (2018) which is deducted from calculated taxes. Unused credit may be transferred to one's spouse. Mandatory employee pension insurance is 4% of gross income (employer provides a minimum of 8%) and another 4% of total income may be deducted for private 2060:
For taxation purposes a resident of Iceland is anyone who is present in Iceland for 183 days during any 12-month period. An individual that stays in Iceland for longer than 183 days is considered to be a resident from the day of arrival. After leaving Iceland tax liability of an individual ends.
2011:
rate in Iceland stands at 20% since 2011, one of the lowest in the world. These 20% stand for limited liability companies and limited partnership companies. Corporate income tax for other types of legal entities (e.g. partnerships) is assessed at a rate of 37.6%. Non-resident corporations doing
979: 1949:
If the annual income of an individual is below 1,750,782 ISK there must not be any income or municipal tax paid. The annual personal tax credit (646,740 ISK, 2018) equals to non-taxation of the first 1,750,782 ISK
1705:, but the spending is less than in most European countries. Despite low tax rates in relation to European welfare states, overall taxation and consumption is still much higher than in countries such as 2064:
Non-residents staying in Iceland for a period shorter than 183 days are subject to national income tax on any income. They are also subject to municipal income tax as well as residents.
2052:
is 24%. A number of specific consumer goods and services are subject to a reduced VAT rate of 11% (e.g. food, hotels, newspapers, books, and energy like electricity, heating and fuel).
3251: 3148: 3256: 3261: 3178: 3241: 3193: 3168: 3128: 3006: 2910: 2260: 1709:. Employment regulations are relatively flexible. The tax is collected by Skatturinn, the Iceland Revenue and Customs Agency and is due in March each year. 3246: 3133: 1764:
Before the year 2016 Iceland used a 3-tier income tax system base on the individual's level of income. Since 2016, Iceland uses a 2-tier system.
1325: 2957: 2084: 1182: 2388: 2247: 1047: 1042: 483: 1396: 989: 210: 478: 2631: 1596: 777: 3086: 2576: 2353: 1471: 3016: 1673: 1536: 659: 171: 2480: 2440: 997: 745: 2950: 2295: 462: 2358: 644: 240: 3277: 3223: 3036: 2435: 1601: 1320: 3061: 2682: 2500: 2315: 2180: 1606: 565: 34: 3298: 2596: 2240: 2131: 1304: 595: 3143: 2943: 2739: 2460: 2373: 2333: 2290: 2285: 1690: 1546: 1516: 2874: 2869: 2490: 2470: 2450: 927: 399: 3108: 2824: 2641: 2541: 2521: 2485: 2445: 2305: 974: 552: 509: 360: 215: 64: 2033: 2646: 2475: 1566: 984: 468: 3208: 2834: 2814: 2756: 2601: 2586: 2378: 2368: 2233: 2205: 1761:(if so, the employer is obliged to pay additional 2% premium for the benefit of the employees) . 1581: 1521: 1032: 1027: 649: 530: 181: 3138: 3118: 3098: 3001: 2672: 2616: 2328: 2300: 1666: 1491: 1376: 1371: 967: 546: 365: 3113: 2884: 2854: 2766: 2536: 2348: 2323: 2092: 1571: 1496: 1461: 1446: 1366: 1356: 600: 520: 515: 436: 3188: 3163: 3021: 2849: 2781: 2761: 2725: 2636: 2591: 2531: 2495: 2465: 2411: 2343: 1953:
Children under 16 years must pay 6% income tax if their annual income exceeds 180,000 ISK.
1698: 1591: 1556: 1531: 1411: 1391: 558: 235: 96: 8: 3218: 3076: 3066: 3051: 3046: 3041: 3026: 3011: 2996: 2991: 2986: 2981: 2786: 2751: 2710: 2621: 2564: 2526: 2505: 2338: 1754: 1706: 1611: 1511: 1506: 1436: 1426: 1421: 1416: 1361: 1351: 1346: 1330: 1200: 1146: 949: 457: 2156: 1736:
Please help update this article to reflect recent events or newly available information.
1701:. Taxpayers pay various subsidies to each other, similar to European countries that are 3213: 3203: 3183: 3173: 3158: 3153: 3103: 3071: 3056: 3031: 2903: 2801: 2776: 2720: 2677: 2660: 2581: 2546: 2455: 2430: 2363: 2277: 2268: 2106: 1586: 1576: 1561: 1551: 1526: 1476: 1441: 1431: 1401: 1386: 1381: 1236: 1151: 939: 903: 824: 703: 421: 59: 2687: 3198: 3123: 3093: 2839: 2829: 2695: 2012:
business in Iceland are subject to the same rate as applies to resident corporations.
1962: 1758: 1659: 1501: 1486: 1481: 1456: 1406: 1206: 917: 869: 809: 725: 666: 378: 345: 151: 2919: 2879: 2864: 2859: 2791: 2611: 1541: 1466: 1072: 1037: 1017: 829: 797: 671: 525: 276: 2029: 2844: 2049: 1635: 1251: 1109: 1104: 839: 802: 713: 678: 580: 504: 340: 300: 266: 176: 166: 161: 156: 74: 2924: 2700: 2606: 1194: 1166: 1141: 1002: 844: 639: 575: 473: 411: 315: 310: 293: 271: 3292: 2819: 2008: 1702: 1266: 934: 859: 750: 683: 617: 585: 452: 394: 355: 335: 305: 220: 141: 136: 111: 101: 43: 2705: 1647: 1161: 944: 913: 884: 864: 755: 740: 720: 634: 629: 431: 225: 2809: 194: 1156: 894: 854: 772: 708: 654: 590: 416: 406: 350: 230: 131: 126: 84: 69: 2771: 1261: 1231: 1114: 1099: 1022: 954: 922: 874: 849: 834: 735: 730: 698: 624: 330: 325: 146: 106: 52: 2028:
Graphs are unavailable due to technical issues. There is more info on
2935: 1094: 1012: 1007: 693: 688: 499: 426: 116: 2383: 2225: 1256: 1224: 908: 898: 819: 814: 787: 760: 570: 320: 261: 256: 89: 2626: 2402: 2256: 1694: 1067: 889: 792: 782: 121: 79: 1630: 1276: 1087: 1082: 1077: 879: 767: 1291: 1286: 1281: 1271: 1246: 1241: 1188: 1060: 2966: 26: 1753:
Income tax is deducted at the source, which is called
1697:
is one of the few countries where they are applied to
991:
European Union Common Consolidated Corporate Tax Base
3290: 1689:are levied by the state and the municipalities. 2951: 2241: 1667: 2079: 2077: 2958: 2944: 2248: 2234: 1674: 1660: 1183:Institute on Taxation and Economic Policy 2074: 1908:In 2018 income tax consisted as follows 2055: 1956: 3291: 2965: 2939: 2229: 2181:"Iceland - Taxes on corporate income" 1820:Between 4,032,432 and 10,043,880 ISK 2255: 2132:"Allowances, deductions and credits" 2014: 1716: 13: 2043: 14: 3310: 1969:Tax on capital gains development 998:Global minimum corporate tax rate 2401: 2203: 2019: 2002: 1817:Between 336,036 and 836,990 ISK 1721: 1641: 1629: 463:Base erosion and profit shifting 33: 1961:Individuals in Iceland pay 22% 1932:Municipal tax (13.7% - 14.52%) 241:Optimal capital income taxation 2197: 2173: 2149: 2124: 2099: 1321:List of countries by tax rates 1: 2067: 1712: 746:Natural resources consumption 596:United States as a tax haven 7: 10: 3315: 2389:2008–2011 financial crisis 1912:2018 income tax structure 510:Offshore financial centres 400:Repatriation tax avoidance 3270: 3232: 2974: 2897: 2800: 2747: 2738: 2668: 2659: 2572: 2563: 2514: 2423: 2419: 2410: 2399: 2314: 2276: 2267: 1888: 1885: 1855: 1852: 1809: 1806: 1730:This section needs to be 975:Financial transaction tax 65:Property tax equalization 2577:Administrative divisions 1326:Tax revenue to GDP ratio 985:Currency transaction tax 566:Liechtenstein tax affair 1033:Permanent establishment 1028:Exchange of Information 531:Financial Secrecy Index 182:Medical savings account 3017:Bosnia and Herzegovina 1772:Monthly consideration 928:Vehicle miles traveled 547:Ireland as a tax haven 361:Private tax collection 2359:Independence Movement 2354:Danish trade monopoly 2048:The standard rate of 1880:Under 10,724,556 ISK 601:Panama as a tax haven 553:Ireland v. Commission 521:Conduit and sink OFCs 516:Offshore magic circle 437:Unreported employment 2185:taxsummaries.pwc.com 2095:on October 13, 2010. 2056:Residence in Iceland 2009:corporate income tax 1957:Tax on capital gains 1899:Over 10,724,556 ISK 1847:Under 10,016,484 ISK 1833:Over 10,043,880 ISK 1801:Under 4,032,420 ISK 1775:Annual consideration 1597:United Arab Emirates 1339:Individual Countries 1048:Foreign revenue rule 840:Inheritance (estate) 559:Leprechaun economics 3299:Taxation in Iceland 3233:States with limited 2210:www.nordisketax.net 2206:"Tax rates Iceland" 1970: 1913: 1866:Over 10,016,484 ISK 1636:Business portal 1331:Tax rates in Europe 1201:Tax Justice Network 1147:Dhammika Dharmapala 650:Airport improvement 458:Transfer mispricing 249:Distribution of Tax 21:Part of a series on 2777:Icelandic Language 2157:"Taxes in Iceland" 1987:Capital gains tax 1968: 1911: 1896:Above 893,714 ISK 1877:First 893,713 ISK 1863:Above 834,707 ISK 1844:First 834,707 ISK 1830:Above 836,990 ISK 1798:First 336,035 ISK 1699:fishery management 1237:Eight per thousand 1152:James R. Hines Jr. 1043:European Union FTT 60:Government revenue 3286: 3285: 2933: 2932: 2893: 2892: 2734: 2733: 2655: 2654: 2632:Political parties 2597:Foreign relations 2559: 2558: 2555: 2554: 2397: 2396: 2041: 2040: 2000: 1999: 1963:capital gains tax 1947: 1946: 1906: 1905: 1781:Personal monthly 1759:pension insurance 1751: 1750: 1684: 1683: 1619: 1618: 1215: 1214: 1207:Tax Policy Center 950:Negative (income) 726:Environmental tax 608: 607: 526:Financial centres 346:Tax investigation 284: 283: 152:Tax harmonization 3306: 2975:Sovereign states 2960: 2953: 2946: 2937: 2936: 2913: 2906: 2870:National costume 2745: 2744: 2691: 2666: 2665: 2570: 2569: 2421: 2420: 2417: 2416: 2405: 2334:Christianization 2274: 2273: 2250: 2243: 2236: 2227: 2226: 2220: 2219: 2217: 2216: 2201: 2195: 2194: 2192: 2191: 2177: 2171: 2170: 2168: 2167: 2153: 2147: 2146: 2144: 2142: 2136:Ríkisskattstjóri 2128: 2122: 2121: 2119: 2117: 2111:Ríkisskattstjóri 2103: 2097: 2096: 2091:. Archived from 2081: 2023: 2022: 2015: 1971: 1967: 1927:22.50 and 31.80 1914: 1910: 1787:Personal annual 1767: 1766: 1746: 1743: 1737: 1725: 1724: 1717: 1687:Taxes in Iceland 1676: 1669: 1662: 1648:Money portal 1646: 1645: 1644: 1634: 1633: 1310: 1309: 1131: 1130: 1038:Transfer pricing 1018:Tax equalization 992: 935:Corporate profit 571:Luxembourg Leaks 505:Corporate havens 384: 383: 200: 199: 37: 18: 17: 3314: 3313: 3309: 3308: 3307: 3305: 3304: 3303: 3289: 3288: 3287: 3282: 3266: 3252:Northern Cyprus 3234: 3228: 3149:North Macedonia 2970: 2964: 2934: 2929: 2916: 2909: 2902: 2889: 2875:Public holidays 2796: 2730: 2689: 2651: 2612:Law enforcement 2551: 2510: 2406: 2393: 2310: 2263: 2254: 2224: 2223: 2214: 2212: 2204:eTax, Nordisk. 2202: 2198: 2189: 2187: 2179: 2178: 2174: 2165: 2163: 2155: 2154: 2150: 2140: 2138: 2130: 2129: 2125: 2115: 2113: 2107:"Tax liability" 2105: 2104: 2100: 2083: 2082: 2075: 2070: 2058: 2050:value-added tax 2046: 2044:Value-added tax 2037: 2024: 2020: 2005: 1959: 1755:pay-as-you-earn 1747: 1741: 1738: 1735: 1726: 1722: 1715: 1693:are strong and 1691:Property rights 1680: 1642: 1640: 1628: 1621: 1620: 1307: 1297: 1296: 1252:Fiscus Judaicus 1227: 1217: 1216: 1175:Advocacy groups 1128: 1120: 1119: 1110:Trade agreement 1105:Free-trade zone 1063: 1053: 1052: 990: 970: 960: 959: 620: 610: 609: 581:Paradise Papers 422:Debtors' prison 381: 371: 370: 341:Tax preparation 301:Revenue service 296: 286: 285: 197: 187: 186: 167:Double taxation 162:Tax withholding 157:Tax competition 75:Non-tax revenue 55: 12: 11: 5: 3312: 3302: 3301: 3284: 3283: 3281: 3280: 3278:European Union 3274: 3272: 3271:Other entities 3268: 3267: 3265: 3264: 3259: 3254: 3249: 3244: 3238: 3236: 3230: 3229: 3227: 3226: 3224:United Kingdom 3221: 3216: 3211: 3206: 3201: 3196: 3191: 3186: 3181: 3176: 3171: 3166: 3161: 3156: 3151: 3146: 3141: 3136: 3131: 3126: 3121: 3116: 3111: 3106: 3101: 3096: 3091: 3089: 3084: 3079: 3074: 3069: 3064: 3059: 3054: 3049: 3044: 3039: 3037:Czech Republic 3034: 3029: 3024: 3019: 3014: 3009: 3004: 2999: 2994: 2989: 2984: 2978: 2976: 2972: 2971: 2963: 2962: 2955: 2948: 2940: 2931: 2930: 2928: 2927: 2922: 2915: 2914: 2907: 2899: 2898: 2895: 2894: 2891: 2890: 2888: 2887: 2882: 2877: 2872: 2867: 2862: 2857: 2852: 2847: 2842: 2837: 2832: 2827: 2822: 2817: 2812: 2806: 2804: 2798: 2797: 2795: 2794: 2789: 2784: 2779: 2774: 2769: 2764: 2759: 2754: 2748: 2742: 2736: 2735: 2732: 2731: 2729: 2728: 2723: 2718: 2713: 2708: 2703: 2701:Nasdaq Iceland 2698: 2693: 2685: 2683:Communications 2680: 2675: 2669: 2663: 2657: 2656: 2653: 2652: 2650: 2649: 2644: 2642:Prime Minister 2639: 2634: 2629: 2624: 2619: 2614: 2609: 2604: 2599: 2594: 2589: 2584: 2579: 2573: 2567: 2561: 2560: 2557: 2556: 2553: 2552: 2550: 2549: 2544: 2542:Municipalities 2539: 2534: 2529: 2524: 2522:Constituencies 2518: 2516: 2512: 2511: 2509: 2508: 2503: 2498: 2493: 2488: 2483: 2481:National parks 2478: 2473: 2468: 2463: 2458: 2453: 2448: 2443: 2441:Extreme points 2438: 2433: 2427: 2425: 2414: 2408: 2407: 2400: 2398: 2395: 2394: 2392: 2391: 2386: 2381: 2376: 2371: 2366: 2361: 2356: 2351: 2346: 2341: 2336: 2331: 2326: 2320: 2318: 2312: 2311: 2309: 2308: 2303: 2298: 2293: 2288: 2282: 2280: 2271: 2265: 2264: 2253: 2252: 2245: 2238: 2230: 2222: 2221: 2196: 2172: 2148: 2123: 2098: 2072: 2071: 2069: 2066: 2057: 2054: 2045: 2042: 2039: 2038: 2027: 2025: 2018: 2004: 2001: 1998: 1997: 1994: 1991: 1988: 1984: 1983: 1980: 1977: 1974: 1958: 1955: 1945: 1944: 1943:36.94 - 46.24 1941: 1937: 1936: 1933: 1929: 1928: 1925: 1921: 1920: 1917: 1904: 1903: 1900: 1897: 1894: 1891: 1890: 1887: 1884: 1881: 1878: 1875: 1871: 1870: 1867: 1864: 1861: 1858: 1857: 1854: 1851: 1848: 1845: 1842: 1838: 1837: 1834: 1831: 1828: 1825: 1824: 1821: 1818: 1815: 1812: 1811: 1808: 1805: 1802: 1799: 1796: 1792: 1791: 1785: 1779: 1776: 1773: 1770: 1749: 1748: 1729: 1727: 1720: 1714: 1711: 1703:welfare states 1682: 1681: 1679: 1678: 1671: 1664: 1656: 1653: 1652: 1651: 1650: 1638: 1623: 1622: 1617: 1616: 1615: 1614: 1609: 1604: 1602:United Kingdom 1599: 1594: 1589: 1584: 1579: 1574: 1569: 1564: 1559: 1554: 1549: 1544: 1539: 1534: 1529: 1524: 1519: 1514: 1509: 1504: 1499: 1494: 1489: 1484: 1479: 1474: 1469: 1464: 1459: 1454: 1449: 1444: 1439: 1434: 1429: 1424: 1419: 1414: 1409: 1404: 1399: 1394: 1389: 1384: 1379: 1374: 1369: 1364: 1359: 1354: 1349: 1341: 1340: 1336: 1335: 1334: 1333: 1328: 1323: 1315: 1314: 1308: 1303: 1302: 1299: 1298: 1295: 1294: 1289: 1284: 1279: 1274: 1269: 1264: 1259: 1254: 1249: 1244: 1239: 1234: 1228: 1223: 1222: 1219: 1218: 1213: 1212: 1211: 1210: 1204: 1198: 1195:Tax Foundation 1192: 1186: 1177: 1176: 1172: 1171: 1170: 1169: 1167:Gabriel Zucman 1164: 1159: 1154: 1149: 1144: 1142:Mihir A. Desai 1136: 1135: 1129: 1126: 1125: 1122: 1121: 1118: 1117: 1112: 1107: 1102: 1097: 1092: 1091: 1090: 1085: 1075: 1070: 1064: 1059: 1058: 1055: 1054: 1051: 1050: 1045: 1040: 1035: 1030: 1025: 1020: 1015: 1010: 1005: 1003:Robin Hood tax 1000: 995: 987: 982: 977: 971: 966: 965: 962: 961: 958: 957: 952: 947: 942: 940:Excess profits 937: 932: 931: 930: 925: 920: 911: 906: 892: 887: 882: 877: 872: 867: 862: 857: 852: 847: 842: 837: 832: 827: 825:Gross receipts 822: 817: 812: 807: 806: 805: 800: 795: 790: 785: 780: 775: 765: 764: 763: 758: 753: 748: 743: 738: 733: 723: 718: 717: 716: 711: 706: 701: 696: 691: 686: 676: 675: 674: 664: 663: 662: 657: 652: 642: 637: 632: 627: 621: 616: 615: 612: 611: 606: 605: 604: 603: 598: 593: 588: 583: 578: 576:Offshore Leaks 573: 568: 563: 562: 561: 556: 541: 540: 539:Major examples 536: 535: 534: 533: 528: 523: 518: 513: 507: 502: 494: 493: 489: 488: 487: 486: 481: 476: 474:Dutch Sandwich 471: 466: 460: 455: 447: 446: 442: 441: 440: 439: 434: 429: 424: 419: 414: 412:Tax resistance 409: 404: 403: 402: 389: 388: 382: 377: 376: 373: 372: 369: 368: 363: 358: 353: 348: 343: 338: 333: 328: 323: 318: 316:Taxable income 313: 311:Tax assessment 308: 303: 297: 292: 291: 288: 287: 282: 281: 280: 279: 274: 269: 264: 259: 251: 250: 246: 245: 244: 243: 238: 233: 228: 223: 218: 213: 205: 204: 203:General Theory 198: 193: 192: 189: 188: 185: 184: 179: 174: 172:Representation 169: 164: 159: 154: 149: 144: 139: 134: 129: 124: 119: 114: 109: 104: 99: 94: 93: 92: 82: 77: 72: 67: 62: 56: 51: 50: 47: 46: 39: 38: 30: 29: 23: 22: 9: 6: 4: 3: 2: 3311: 3300: 3297: 3296: 3294: 3279: 3276: 3275: 3273: 3269: 3263: 3260: 3258: 3257:South Ossetia 3255: 3253: 3250: 3248: 3245: 3243: 3240: 3239: 3237: 3231: 3225: 3222: 3220: 3217: 3215: 3212: 3210: 3207: 3205: 3202: 3200: 3197: 3195: 3192: 3190: 3187: 3185: 3182: 3180: 3177: 3175: 3172: 3170: 3167: 3165: 3162: 3160: 3157: 3155: 3152: 3150: 3147: 3145: 3142: 3140: 3137: 3135: 3132: 3130: 3127: 3125: 3122: 3120: 3117: 3115: 3112: 3110: 3109:Liechtenstein 3107: 3105: 3102: 3100: 3097: 3095: 3092: 3090: 3088: 3085: 3083: 3080: 3078: 3075: 3073: 3070: 3068: 3065: 3063: 3060: 3058: 3055: 3053: 3050: 3048: 3045: 3043: 3040: 3038: 3035: 3033: 3030: 3028: 3025: 3023: 3020: 3018: 3015: 3013: 3010: 3008: 3005: 3003: 3000: 2998: 2995: 2993: 2990: 2988: 2985: 2983: 2980: 2979: 2977: 2973: 2968: 2961: 2956: 2954: 2949: 2947: 2942: 2941: 2938: 2926: 2923: 2921: 2918: 2917: 2912: 2908: 2905: 2901: 2900: 2896: 2886: 2883: 2881: 2878: 2876: 2873: 2871: 2868: 2866: 2863: 2861: 2858: 2856: 2853: 2851: 2848: 2846: 2843: 2841: 2838: 2836: 2833: 2831: 2828: 2826: 2823: 2821: 2818: 2816: 2813: 2811: 2808: 2807: 2805: 2803: 2799: 2793: 2790: 2788: 2785: 2783: 2780: 2778: 2775: 2773: 2770: 2768: 2765: 2763: 2760: 2758: 2755: 2753: 2750: 2749: 2746: 2743: 2741: 2737: 2727: 2724: 2722: 2719: 2717: 2714: 2712: 2709: 2707: 2704: 2702: 2699: 2697: 2694: 2692: 2686: 2684: 2681: 2679: 2676: 2674: 2671: 2670: 2667: 2664: 2662: 2658: 2648: 2647:Supreme Court 2645: 2643: 2640: 2638: 2635: 2633: 2630: 2628: 2625: 2623: 2620: 2618: 2615: 2613: 2610: 2608: 2605: 2603: 2600: 2598: 2595: 2593: 2590: 2588: 2585: 2583: 2580: 2578: 2575: 2574: 2571: 2568: 2566: 2562: 2548: 2545: 2543: 2540: 2538: 2535: 2533: 2530: 2528: 2525: 2523: 2520: 2519: 2517: 2513: 2507: 2504: 2502: 2499: 2497: 2494: 2492: 2489: 2487: 2484: 2482: 2479: 2477: 2474: 2472: 2469: 2467: 2464: 2462: 2459: 2457: 2454: 2452: 2449: 2447: 2444: 2442: 2439: 2437: 2434: 2432: 2429: 2428: 2426: 2422: 2418: 2415: 2413: 2409: 2404: 2390: 2387: 2385: 2382: 2380: 2377: 2375: 2372: 2370: 2367: 2365: 2362: 2360: 2357: 2355: 2352: 2350: 2347: 2345: 2342: 2340: 2337: 2335: 2332: 2330: 2327: 2325: 2322: 2321: 2319: 2317: 2313: 2307: 2304: 2302: 2299: 2297: 2294: 2292: 2289: 2287: 2284: 2283: 2281: 2279: 2275: 2272: 2270: 2266: 2262: 2258: 2251: 2246: 2244: 2239: 2237: 2232: 2231: 2228: 2211: 2207: 2200: 2186: 2182: 2176: 2162: 2161:www.invest.is 2158: 2152: 2137: 2133: 2127: 2112: 2108: 2102: 2094: 2090: 2089:www.invest.is 2086: 2080: 2078: 2073: 2065: 2062: 2053: 2051: 2035: 2034:MediaWiki.org 2031: 2026: 2017: 2016: 2013: 2010: 2003:Corporate tax 1995: 1992: 1989: 1986: 1985: 1981: 1978: 1975: 1973: 1972: 1966: 1964: 1954: 1951: 1942: 1939: 1938: 1934: 1931: 1930: 1926: 1924:National tax 1923: 1922: 1918: 1916: 1915: 1909: 1901: 1898: 1895: 1893: 1892: 1882: 1879: 1876: 1873: 1872: 1868: 1865: 1862: 1860: 1859: 1849: 1846: 1843: 1840: 1839: 1835: 1832: 1829: 1827: 1826: 1822: 1819: 1816: 1814: 1813: 1803: 1800: 1797: 1794: 1793: 1790: 1786: 1784: 1780: 1777: 1774: 1771: 1769: 1768: 1765: 1762: 1760: 1756: 1745: 1733: 1728: 1719: 1718: 1710: 1708: 1704: 1700: 1696: 1692: 1688: 1677: 1672: 1670: 1665: 1663: 1658: 1657: 1655: 1654: 1649: 1639: 1637: 1632: 1627: 1626: 1625: 1624: 1613: 1610: 1608: 1607:United States 1605: 1603: 1600: 1598: 1595: 1593: 1590: 1588: 1585: 1583: 1580: 1578: 1575: 1573: 1570: 1568: 1565: 1563: 1560: 1558: 1555: 1553: 1550: 1548: 1545: 1543: 1540: 1538: 1535: 1533: 1530: 1528: 1525: 1523: 1520: 1518: 1515: 1513: 1510: 1508: 1505: 1503: 1500: 1498: 1495: 1493: 1490: 1488: 1485: 1483: 1480: 1478: 1475: 1473: 1470: 1468: 1465: 1463: 1460: 1458: 1455: 1453: 1450: 1448: 1445: 1443: 1440: 1438: 1435: 1433: 1430: 1428: 1425: 1423: 1420: 1418: 1415: 1413: 1410: 1408: 1405: 1403: 1400: 1398: 1395: 1393: 1390: 1388: 1385: 1383: 1380: 1378: 1375: 1373: 1370: 1368: 1365: 1363: 1360: 1358: 1355: 1353: 1350: 1348: 1345: 1344: 1343: 1342: 1338: 1337: 1332: 1329: 1327: 1324: 1322: 1319: 1318: 1317: 1316: 1313:All Countries 1312: 1311: 1306: 1301: 1300: 1293: 1290: 1288: 1285: 1283: 1280: 1278: 1275: 1273: 1270: 1268: 1267:Tolerance tax 1265: 1263: 1260: 1258: 1255: 1253: 1250: 1248: 1245: 1243: 1240: 1238: 1235: 1233: 1230: 1229: 1226: 1221: 1220: 1208: 1205: 1202: 1199: 1196: 1193: 1190: 1187: 1184: 1181: 1180: 1179: 1178: 1174: 1173: 1168: 1165: 1163: 1160: 1158: 1155: 1153: 1150: 1148: 1145: 1143: 1140: 1139: 1138: 1137: 1133: 1132: 1124: 1123: 1116: 1113: 1111: 1108: 1106: 1103: 1101: 1098: 1096: 1093: 1089: 1086: 1084: 1081: 1080: 1079: 1076: 1074: 1071: 1069: 1066: 1065: 1062: 1057: 1056: 1049: 1046: 1044: 1041: 1039: 1036: 1034: 1031: 1029: 1026: 1024: 1021: 1019: 1016: 1014: 1011: 1009: 1006: 1004: 1001: 999: 996: 993: 988: 986: 983: 981: 978: 976: 973: 972: 969: 968:International 964: 963: 956: 953: 951: 948: 946: 943: 941: 938: 936: 933: 929: 926: 924: 921: 919: 915: 912: 910: 907: 905: 902: 901: 900: 896: 893: 891: 888: 886: 883: 881: 878: 876: 873: 871: 870:Resource rent 868: 866: 863: 861: 858: 856: 853: 851: 848: 846: 843: 841: 838: 836: 833: 831: 828: 826: 823: 821: 818: 816: 813: 811: 808: 804: 801: 799: 796: 794: 791: 789: 786: 784: 781: 779: 776: 774: 771: 770: 769: 766: 762: 759: 757: 754: 752: 749: 747: 744: 742: 739: 737: 734: 732: 729: 728: 727: 724: 722: 719: 715: 712: 710: 707: 705: 702: 700: 697: 695: 692: 690: 687: 685: 682: 681: 680: 677: 673: 670: 669: 668: 667:Capital gains 665: 661: 658: 656: 653: 651: 648: 647: 646: 643: 641: 638: 636: 633: 631: 628: 626: 623: 622: 619: 614: 613: 602: 599: 597: 594: 592: 589: 587: 586:Panama Papers 584: 582: 579: 577: 574: 572: 569: 567: 564: 560: 557: 555: 554: 550: 549: 548: 545: 544: 543: 542: 538: 537: 532: 529: 527: 524: 522: 519: 517: 514: 511: 508: 506: 503: 501: 498: 497: 496: 495: 491: 490: 485: 482: 480: 477: 475: 472: 470: 467: 464: 461: 459: 456: 454: 453:Tax inversion 451: 450: 449: 448: 444: 443: 438: 435: 433: 430: 428: 425: 423: 420: 418: 415: 413: 410: 408: 405: 401: 398: 397: 396: 395:Tax avoidance 393: 392: 391: 390: 386: 385: 380: 379:Noncompliance 375: 374: 367: 364: 362: 359: 357: 356:Tax collector 354: 352: 349: 347: 344: 342: 339: 337: 336:Tax residence 334: 332: 329: 327: 324: 322: 319: 317: 314: 312: 309: 307: 306:Revenue stamp 304: 302: 299: 298: 295: 290: 289: 278: 275: 273: 270: 268: 265: 263: 260: 258: 255: 254: 253: 252: 248: 247: 242: 239: 237: 234: 232: 229: 227: 224: 222: 221:Tax incidence 219: 217: 216:Excess burden 214: 212: 209: 208: 207: 206: 202: 201: 196: 191: 190: 183: 180: 178: 175: 173: 170: 168: 165: 163: 160: 158: 155: 153: 150: 148: 145: 143: 142:Tax incentive 140: 138: 137:Tax advantage 135: 133: 130: 128: 125: 123: 120: 118: 115: 113: 110: 108: 105: 103: 100: 98: 97:Tax threshold 95: 91: 88: 87: 86: 83: 81: 78: 76: 73: 71: 68: 66: 63: 61: 58: 57: 54: 49: 48: 45: 44:fiscal policy 42:An aspect of 41: 40: 36: 32: 31: 28: 25: 24: 20: 19: 16: 3262:Transnistria 3081: 2835:Coat of arms 2815:Architecture 2757:Demographics 2715: 2706:Nordic model 2602:Human rights 2587:Constitution 2369:World War II 2344:Sturlung Era 2329:Commonwealth 2213:. Retrieved 2209: 2199: 2188:. Retrieved 2184: 2175: 2164:. Retrieved 2160: 2151: 2139:. Retrieved 2135: 2126: 2114:. Retrieved 2110: 2101: 2093:the original 2088: 2085:"Tax System" 2063: 2059: 2047: 2006: 1960: 1952: 1948: 1907: 1889:646,740 ISK 1856:634,800 ISK 1810:623,040 ISK 1788: 1782: 1763: 1752: 1739: 1731: 1686: 1685: 1567:South Africa 1451: 1162:Joel Slemrod 830:Hypothecated 798:Sugary drink 672:Expatriation 551: 469:Double Irish 432:Black market 277:Proportional 226:Laffer curve 211:Price effect 15: 3235:recognition 3209:Switzerland 3144:Netherlands 2673:Agriculture 2617:LGBT rights 2436:Earthquakes 2349:Reformation 2339:Aristocracy 2301:Prohibition 2296:Nationality 2030:Phabricator 1886:53,895 ISK 1853:52,900 ISK 1807:51,920 ISK 1789:tax credit 1783:tax credit 1582:Switzerland 1547:Philippines 1522:New Zealand 1517:Netherlands 1157:Ronen Palan 895:User charge 714:Value-added 679:Consumption 591:Swiss Leaks 479:Single Malt 417:Tax shelter 407:Tax evasion 366:Tax farming 351:Tax shelter 267:Progressive 231:Optimal tax 132:Tax amnesty 127:Tax holiday 85:Tax bracket 70:Tax revenue 3179:San Marino 3139:Montenegro 3119:Luxembourg 3099:Kazakhstan 3002:Azerbaijan 2885:Television 2855:Mass media 2850:Literature 2772:Icelanders 2767:Healthcare 2690:(currency) 2627:Parliament 2537:Localities 2501:Waterfalls 2324:Settlement 2215:2018-04-19 2190:2018-04-19 2166:2018-04-19 2068:References 1713:Income tax 1492:Kazakhstan 1377:Bangladesh 1372:Azerbaijan 1305:By country 1262:Temple tax 1232:Church tax 1115:ATA Carnet 1100:Free trade 1095:Tariff war 1023:Tax treaty 904:Congestion 845:Land value 736:Eco-tariff 704:Television 660:Solidarity 640:Ad valorem 500:Tax havens 331:Tax shield 326:Tax refund 294:Collection 272:Regressive 147:Tax reform 3114:Lithuania 2969:in Europe 2782:Languages 2762:Education 2726:Transport 2711:Outvasion 2637:President 2592:Elections 2532:Farthings 2515:Political 2496:Volcanoes 2466:Highlands 2412:Geography 1572:Sri Lanka 1537:Palestine 1497:Lithuania 1462:Indonesia 1447:Hong Kong 1367:Australia 1357:Argentina 1225:Religious 1013:Spahn tax 1008:Tobin tax 860:Pigouvian 778:Cigarette 751:Severance 684:Departure 492:Locations 445:Corporate 427:Smuggling 195:Economics 117:Tax shift 112:Deduction 102:Exemption 3293:Category 3242:Abkhazia 3194:Slovenia 3189:Slovakia 3164:Portugal 3022:Bulgaria 2967:Taxation 2920:Category 2787:Religion 2752:Abortion 2716:Taxation 2622:Military 2565:Politics 2527:Counties 2506:Wildlife 2461:Glaciers 2384:Cod Wars 2379:Cold War 2374:Invasion 2316:Timeline 2291:Military 2286:Economic 2278:By topic 2261:articles 2141:12 April 2116:12 April 1919:Percent 1742:May 2024 1592:Tanzania 1557:Portugal 1532:Pakistan 1412:Colombia 1392:Bulgaria 1257:Leibzoll 1134:Academic 1127:Research 945:Windfall 885:Turnover 865:Property 815:Georgist 761:Stumpage 756:Steering 741:Landfill 721:Dividend 645:Aviation 635:Per unit 630:Indirect 321:Tax lien 257:Tax rate 236:Theories 90:Flat tax 53:Policies 27:Taxation 3219:Ukraine 3169:Romania 3129:Moldova 3087:Ireland 3082:Iceland 3077:Hungary 3067:Germany 3062:Georgia 3052:Finland 3047:Estonia 3042:Denmark 3027:Croatia 3012:Belgium 3007:Belarus 2997:Austria 2992:Armenia 2987:Andorra 2982:Albania 2904:Outline 2840:Cuisine 2802:Culture 2740:Society 2721:Tourism 2678:Banking 2661:Economy 2582:Cabinet 2547:Regions 2491:Valleys 2471:Islands 2456:Geology 2451:Forests 2431:Climate 2424:Natural 2364:Kingdom 2269:History 2257:Iceland 2032:and on 1965:(2018) 1902:46.24% 1883:36.94% 1869:46.24% 1850:36.94% 1836:46.25% 1823:38.35% 1804:37.13% 1732:updated 1707:Ireland 1695:Iceland 1612:Uruguay 1512:Namibia 1507:Morocco 1472:Ireland 1452:Iceland 1437:Germany 1427:Finland 1422:Denmark 1417:Croatia 1362:Armenia 1352:Algeria 1347:Albania 994:(CCCTB) 855:Payroll 810:General 803:Tobacco 773:Alcohol 709:Tourist 655:Landing 387:General 122:Tax cut 80:Tax law 3247:Kosovo 3214:Turkey 3204:Sweden 3184:Serbia 3174:Russia 3159:Poland 3154:Norway 3134:Monaco 3104:Latvia 3072:Greece 3057:France 3032:Cyprus 2925:Portal 2830:Cinema 2810:Anthem 2696:Energy 2688:Króna 2486:Rivers 2446:Fjords 2306:Rulers 2259:  1940:Total 1935:14.44 1587:Taiwan 1577:Sweden 1562:Russia 1552:Poland 1527:Norway 1477:Israel 1442:Greece 1432:France 1402:Canada 1387:Brazil 1382:Bhutan 1277:Kharaj 1185:(ITEP) 1088:Export 1083:Import 1078:Tariff 1068:Custom 955:Wealth 880:Surtax 875:Single 850:Luxury 835:Income 768:Excise 731:Carbon 625:Direct 512:(OFCs) 465:(BEPS) 177:Unions 107:Credit 3199:Spain 3124:Malta 3094:Italy 2911:Index 2880:Sport 2865:Names 2860:Music 2825:Chess 2792:Women 2476:Lakes 1982:2018 1979:2017 1976:2016 1874:2018 1841:2017 1795:2015 1778:Rate 1502:Malta 1487:Japan 1482:Italy 1457:India 1407:China 1292:Zakat 1287:Nisab 1282:Khums 1272:Jizya 1247:Tithe 1242:Teind 1203:(TJN) 1189:Oxfam 1061:Trade 980:ATTAC 699:Stamp 694:Sales 689:Hotel 618:Types 2845:Flag 2143:2018 2118:2018 2007:The 1996:22% 1993:20% 1990:18% 1542:Peru 1467:Iran 1209:(US) 1197:(US) 1191:(UK) 1073:Duty 923:Toll 918:GNSS 914:Road 909:Fuel 820:Gift 788:Meat 484:CAIA 262:Flat 2820:Art 2607:Law 1397:BVI 899:fee 890:Use 793:Sin 783:Fat 3295:: 2208:. 2183:. 2159:. 2134:. 2109:. 2087:. 2076:^ 2959:e 2952:t 2945:v 2249:e 2242:t 2235:v 2218:. 2193:. 2169:. 2145:. 2120:. 2036:. 1744:) 1740:( 1734:. 1675:e 1668:t 1661:v 916:/ 897:/

Index

Taxation

fiscal policy
Policies
Government revenue
Property tax equalization
Tax revenue
Non-tax revenue
Tax law
Tax bracket
Flat tax
Tax threshold
Exemption
Credit
Deduction
Tax shift
Tax cut
Tax holiday
Tax amnesty
Tax advantage
Tax incentive
Tax reform
Tax harmonization
Tax competition
Tax withholding
Double taxation
Representation
Unions
Medical savings account
Economics

Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.