Hver eru virðisaukaskattsþrepin á Íslandi?

Almenna virðisaukaskattsþrepið á Íslandi er 24% og gildir um flesta almenna vöru- og þjónustusölu. Lægra þrepið er 11% og nær yfir matvæli, gistingu, bækur, rafbækur, heitt vatn, rafmagn og ferðaþjónustu samkvæmt lögum nr. 50/1988.

Hvernig er virðisaukaskattur reiknaður af heildarverði (útskattur)?

Til að finna VSK út úr heildarverði með 24% skatti er heildarupphæðin margfölduð með 0,1935 (eða deilt með 1,24). Fyrir 11% VSK er margfaldað með 0,0991 (eða deilt með 1,11).

Hver er lágmarksupphæð til að fá endurgreiddan VSK (Tax-Free) fyrir erlenda ferðamenn?

Kaupverð á einni og sömu sölukvittun verður að vera að lágmarki 12.000 kr. með VSK til að hægt sé að sækja um Tax-Free endurgreiðslu á Keflavíkurflugvelli eða Seyðisfirði.

Hvernig eru tollar og innflutningsgjöld reiknuð við sendingu til Íslands?

Innflutningsgjöld reiknast af CIF-tollverði (verð vöru + trygging + flutningskostnaður). Fyrst er tollur lagður á CIF-verðið og síðan 24% VSK ofan á samtölu CIF-verðs, tolls og afgreiðslugjalds flutningsaðila.

Tourism & Tax Free VAT Act Article 10 2026 Edition

Iceland Tourist VAT Refund (Tax Free): Rates, Minimum Spend, and KEF Airport Guide (2026)

Definitive English guide to claiming Tax-Free VAT refunds in Iceland, covering the 6,000 ISK threshold, net payout percentages, and Keflavík Airport procedures.

Author: Iceland Tax Editorial Board Jurisdiction: Iceland / Skatturinn Reading Time: 8 min read

KEY TAX-FREE HIGHLIGHTS FOR VISITORS

The minimum spend per receipt is 6,000 ISK inclusive of VAT.
Net payouts average roughly 14% of the retail purchase price.
Refund forms can be deposited at KEF Airport dropboxes prior to boarding.
Customs validation is mandatory for high-value items exceeding 50,000 ISK.

1. Statutory Framework for Tourist Tax-Free Refunds

International tourists visiting Iceland are legally entitled to claim a refund of Value Added Tax (VAT) paid on souvenirs, Icelandic wool, artwork, and retail goods intended for export. Under Article 10 of Act No. 50/1988 on VAT and Regulation No. 679/1994, visitors with permanent residence outside Iceland can recover up to 14% of their total purchase price.

Core Eligibility Criteria:

Minimum Purchase: Receipts must total at least 6,000 ISK (VAT included) at a single store on a single day.
Export Deadline: Goods must be exported from Iceland within 3 months of the date of purchase.
Non-Eligible Items: Services, hotel accommodations, vehicle rentals, dining, and food consumed locally do NOT qualify for Tax-Free refunds.

Iceland Tax-Free Payout Calculator

Estimate your net cash or credit card refund at Keflavík Airport (KEF).

Total Retail Spend (ISK):

Gross VAT Included:
8,710 ISK

Est. Service Fee:
2,439 ISK

Net Payout:
6,271 ISK

Frequently Asked Questions (Algengar Spurningar)

❓ What is the minimum spend for Tax-Free in Iceland?

The statutory minimum purchase is 6,000 ISK per receipt.

❓ Where do I drop off my tax refund form at Keflavík Airport?

Tax refund dropboxes are located in the departure hall before security at KEF airport, operated by Arion Bank and refund partners Planet & Global Blue.

❓ Can I get a tax refund on hotel stays or rental cars?

No. Services consumed inside Iceland are not eligible for VAT refunds under Article 10.

📚 Recommended Related Articles & Interactive Tools:

Tourist VAT Refund Calculator Page → Interactive calculator and step-by-step KEF airport guide. VAT Everything You Need to Know → Master English guide to Icelandic tax laws.

Statutory Disclaimer & Verification: Disclaimer: Statutory tax guide based on Article 10 of Act No. 50/1988 and Regulation No. 679/1994.