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Iceland Georgia Tax Treaty


June 2015
Iceland and Georgia signed on May 13, 2015 a double tax treaty, DTA.
According to the DTA the tax withholding rates will be 5%/10% for dividends, depending on the percentage of holding by the recipient, and 5% for payments of interest and royalties.


Iceland 2015 V.A.T. Rate


January 2015
Starting January 1, 2015 the V.A.T. rate in Iceland is reduced from 25.5% to 24%.

Iceland Switzerland Tax Treaty


August 2014
Iceland and Switzerland signed on July 10, 2014 a new protocol replacing the existing 1988 tax treaty between the two countries.
According to the new tax treaty the tax withholding rates will be 0%/15% on dividend and 0%/5% on royalties.
Interest will be taxed only in the recipient's state of residence.


Iceland's New Corporate Tax Rate


February 2011
Starting January 1, 2011 Iceland's new corporate income tax rate is 20% compared to the 18% corporate tax rate in 2010.






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