Country tax profile · 2026
Iceland capital gains tax
Applies
capital gains tax for individuals
How Iceland taxes capital gains
22% (capital income tax, separate from the employment band)
Compiled by MyNomadWorld for Iceland and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Iceland compares
57 of 197 countries we track have no capital gains tax for individuals. Iceland is not one of them.
Who is a tax resident of Iceland?
More than 183 days in any 12 month period from arrival, or a home in Iceland. A 3 year tail of liability applies after leaving, unless you can show you are taxed in another country.
Related Iceland taxes
Moving to Iceland?
Get matched with a vetted Iceland tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Iceland capital gains tax FAQ
What is the capital gains tax rate in Iceland?
22% (capital income tax, separate from the employment band)