Iceland and Slovenia signed an Income Tax Treaty on 4 May 2011, and the treaty came into force on 11 September 2012. The treaty will be applicable from 1 January 2013. The treaty generally follows the provisions of the OECD Model. The maximum withholding tax rate is 15%, or 5% if the beneficial owner is a company holding 25% of the capital of the payer. The maximum withholding tax on interest and royalties is 5%.
«
Income Tax Treaty between Egypt and Georgia
Related Posts

Slovenia, Saudi Arabia discuss bilateral relations and income tax treaty
Officials from Slovenia's Ministry of Finance and Saudi Arabia met to discuss bilateral relations, including the ongoing negotiations for an income tax treaty on 16 January 2025. This announcement was made by the Ministry of Finance on 17 January
Read More
Iceland includes Pillar Two global minimum tax bill in 2025 parliamentary agenda
Iceland’s government has published the 2025 parliamentary agenda which includes a bill to introduce a 15% minimum tax on multinational corporations with annual revenues over EUR 750 million aligning with the OECD Inclusive Framework and the EU
Read More
Iceland launches business tax return filing website for 2024
Iceland’s Revenue and Customs (RSK) has launched its website for business tax return filings for 2024. The tax filings must be completed only in Icelandic. The Instructions for completing the returns are: RSK 8.05 (Tax return for businesses -
Read More
European Free Trade Association signs FTA with Kosovo
The European Free Trade Association (EFTA) states (Iceland, Liechtenstein, Norway and Switzerland) and Kosovo has signed a free trade agreement (FTA) on 22 January 2025 in Davos, Switzerland. The EFTA-Kosovo Agreement covers trade in goods,
Read More
Slovenia adopts public CbC reporting
Slovenia has published a decree to implement the EU public country-by-country (CbC) reporting under Directive (EU) 2021/2101 into its domestic legislation on December 2024. Under the decree, public CbC reports must be translated into Slovenian.
Read More
Slovenia ratifies income tax treaty with Australia
Slovenia issued the law ratifying the income tax treaty with Australia on 30 December 2024. Earlier, the Australian government announced the signing of a new tax treaty with Slovenia on 9 September 2024. The agreement will enter into force
Read More