International treaty

Iceland: tax treaties

Tax treaties and related documents between the UK and Iceland.

From:
HM Revenue & Customs
Published
12 December 2012
Last updated
29 September 2021 — See all updates

Documents

2013 Iceland-UK Double Taxation Convention - in force

PDF, 231 KB, 20 pages

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Synthesised text of the Multilateral Instrument and the 2013 Iceland-UK Double Taxation Convention - in force

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Details

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

Synthesised text of the Multilateral Instrument and the 2013 Iceland-UK Double Taxation Convention - in force

The 2013 Iceland-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2013 Iceland-UK Double Taxation Convention for:

  • in both countries, in relation to taxes withheld at source, from 1 January 2020
  • in the UK, in respect of corporation tax, from 1 April 2021; in respect of income tax and capital gains tax, from 6 April 2021
  • in Iceland, in respect of other taxes for taxable periods beginning on or after 1 January 2021

Updates to this page

Published 12 December 2012
Last updated 29 September 2021 + show all updates

  1. The Synthesised text of the Multilateral Instrument and the 2013 Iceland-UK Double Taxation Convention - in force was added to this guidance.

  2. First published.

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