Tekjuskattþrep á Íslandi 2025
TL;DR
2025 eru þrjú skattþrep: 31,49 %, 37,99 % og 46,29 %. FreelancePay reiknar sjálfvirkt rétt þrep og greiðir skatt mánaðarlega á réttum tíma.
Skattþrep og viðmið 2025
Þrep 1
31,49 %
Mánaðarlegar tekjur: 0 – 472.005 ISK
Þrep 2
37,99 %
Mánaðarlegar tekjur: 472.006 – 1.325.127 ISK
Þrep 3
46,29 %
Mánaðarlegar tekjur: 1.325.128 + ISK
How to Calculate Your Tax
- Sum all your income (salary + freelance).
- Apply the rate for the portion within each bracket.
- Subtract your personal tax credit.
Example for 900 000 ISK/month:
- 472 005 × 31.49 % = 148 501 ISK
- 427 995 × 37.99 % = 162 626 ISK
- Total ≈ 311 127 ISK before credit.
Filing Frequency and Penalties
Monthly returns. Late filing = 1 % daily penalty for 10 days + interest.
FreelancePay Makes It Simple
We apply correct bracket, calculate pension and social fees, file monthly returns and ensure on-time payments.