MundoKit

Iceland accommodation tax calculator

Choose the accommodation category and enter rented units and nights. The result is the lodging levy for 2025 or 2026, with no VAT added to the levy itself.

Inputs
Count separately rented rooms, apartments, beds or pitches. Do not multiply a shared room by its guests.
For changing room counts or categories, calculate each part separately and add the levies.

Results

Accommodation levy
ISK 2,400
Sold unit-nights
3
Standard rate per unit-night
ISK 800
  • Rates effective 1 January 2025; verified for 2025–2026. The levy itself is outside the VAT base: do not add VAT to it.
  • This is the levy only, not the accommodation bill. If already included in your quote, do not add it again.
  • Land accommodation only. Cruises, long-term housing and eligibility for home-sharing exemptions are outside this calculator.

Results update as you type. The share link stores your inputs after the # in the address, which is not sent to our server, but anyone you send it to can read them.

Last checked 2026-11-14. Rules change, sometimes at short notice. We list the date we last checked each official source; confirm with the official government source before you travel, buy or file. This is general information, not legal or immigration advice.

This is a general estimate for information only, not tax, legal or financial advice. Real rules have more conditions than a calculator can show, so check the official source below or a qualified professional for your situation.

How it works

Skatturinn defines the taxable unit by what is rented: a room, whole apartment, separately rented bed or campsite pitch. Shared occupancy does not by itself create extra units.

Unit-nights = units rented each night × nights Levy = unit-nights × category rate

The rates effective from 1 January 2025 are ISK 800 for licensed category II–IV lodging and ISK 400 for camping pitches. Article 2 of the Act excludes the levy from the VAT base. Article 3 exempts accommodation sales not subject to VAT; select that status only with provider confirmation. Unknown status gives no tax determination. Rounding: integer unit counts and ISK rates produce whole-króna results without intermediate rounding.

Worked examples

Two hotel rooms for three nights

2 × 3 × ISK 800 = ISK 4,800. The number of guests sharing those rooms does not change the calculation.

One campervan pitch for five nights

1 × 5 × ISK 400 = ISK 2,000. No VAT is added to that levy.

Three separately rented beds for two nights

3 × 2 × ISK 800 = ISK 4,800 for taxable licensed lodging.

Frequently asked questions

Is Iceland’s lodging levy per person?
Generally it follows the rented unit. A separately rented bed counts separately; several people sharing one rented room do not.
What counts as one camping unit?
The pitch for each tent or camping vehicle is the unit. Enter pitches, not the number of travelers.
Should VAT be added to the levy?
No. From 1 January 2025 the levy is outside the VAT base. The accommodation charge can still have its own VAT.
What if the levy is already included in my booking?
Use the result to check the levy component. Do not add it a second time. Ask the provider whether the quoted total includes it.
Does the calculator establish a home-sharing exemption?
No. Have the provider confirm the sale’s VAT status. The tool does not assess licensing, turnover or other exemption conditions.
Does this cover Norway or cruise ships?
No. This page covers Icelandic land accommodation only. It does not estimate a Norwegian municipal levy or any cruise charge.

Sources

Last reviewed 2026-11-14; next review due by 2027-01-01. The method is written out above so you can check our math.