Operational Information
Icelandic equities - relief at source - rates, eligibility, documentation, deadlines etc.
Tax | Iceland
Reference
Service level
LuxCSD | CBL
Last Updated
05.02.2021
Withholding Tax
| Standard rate of withholding tax | 22% |
| Holding restriction | Yes |
The standard rate of withholding tax on dividends from Icelandic equities is 22% in Clearstream.
Eligible beneficial owners
Relief at source or exemption from withholding tax on dividend from Icelandic equities is not available through Clearstream:
Relief | Quick | Standard | |
Non-Residents legal entity | No | N/A | Yes |
Residents of Double Taxation Treaty (DTT) countries | No | N/A | Yes |
Tax-exempt beneficial owners | No | N/A | Yes |
Standard refund
Beneficial owners eligible to receive Icelandic dividends at a reduced tax rate can apply for a standard refund.
The procedure and documentation requirements are available in the Standard refund section.
Capital gains Tax
| Standard rate of withholding tax | 0% |
| Holding restriction | Yes |
Related Links
Further Iceland Tax information
Market Taxation Guide - IcelandGeneral information - types of securities, deadlines, other market specifics - IcelandBeneficial owners - Icelandic debt securitiesIcelandic tax-exempt debt securities - relief at source - rates, eligibility, documentation, deadlines etc.Icelandic equities – standard refund – rates, eligibility, documentation, deadlines etc.Icelandic equities - relief at source - rates, eligibility, documentation, deadlines etc.Form descriptions – relief at source – Icelandic debt securitiesOther Icelandic debt securities - relief at source - eligibility, documentation, deadlines etc.Forms descriptions - Standard refund - Icelandic equitiesDouble Taxation Treaties concluded by Iceland and currently in forceTax Forms to use - Iceland
Related Iceland information