Iceland: 183 days in any 12 months
Up to 183 days in Iceland in any 12-month period
About This Rule
Counts your days in Iceland over any 12-month period: staying more than 183 days in total gives you full tax liability. Normal absences abroad for holidays and the like count as days in Iceland under the law, but the app counts only the days you were there, so the legal total can be higher. Having your legal domicile in Iceland is a separate test. This tracks the day count only.
Sources
Reviewed September 30, 2026
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