Umzug nach Iceland: Steuern, Aufenthalt und Leben
So werden Sie in Iceland steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 4 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Iceland the top income tax rate is 46%, dividends are taxed at up to 22% and companies pay 21% corporate tax.
How to move and become tax resident
You can become tax resident in Iceland from arrival once you take up residence (Legal domicile (lögheimili) registered in Iceland, or >183 days in 12 months). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 3 open residence programmes in Iceland — see the list below.
Living there
Reykjavik has a subpolar oceanic climate with winter highs around 2 °C and summer highs around 13.9 °C.
Key facts
| Höchste Einkommenssteuer | 46% |
|---|---|
| Dividendensteuer | 22% |
| Gewinnsteuer | 21% |
| Steuerliche Ansässigkeit | ab Zuzug — Legal domicile (lögheimili) registered in Iceland, or >183 days in 12 months |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Klimatyp | subpolar oceanic · 2° / 13.9° (Reykjavik) |
Aufenthaltsprogramme in Iceland
Aktive Programme
- Registration of EEA/EFTA nationals (incl. Swiss) — freeMovement · 2026-10
Citizenship 7 yrs (4 for Nordic citizens) + Icelandic test
- Long-term visa for remote work — Einkommen / Jahr CHF 77'760 · 2026-10
- Residence permit based on work (expert knowledge, labour shortage, service contract) — employment · 2026-10
Änderungen oder Verfügbarkeit prüfen
- Residence permit for spouse/children (family reunification) — family · 2026-10
Iceland tightening family reunification rules 2025–26
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Iceland to become tax resident?
ab Zuzug. Legal domicile (lögheimili) registered in Iceland, or >183 days in 12 months Worldwide income
How much tax will I pay in Iceland?
In Iceland the top income tax rate is 46%, dividends are taxed at up to 22% and companies pay 21% corporate tax.
Which residence programmes does Iceland offer?
Registration of EEA/EFTA nationals (incl. Swiss); Long-term visa for remote work; Residence permit based on work (expert knowledge, labour shortage, service contract); Residence permit for spouse/children (family reunification)
What is the usual way to move to Iceland?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.