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%.
«
Previous post
Income Tax Treaty between Egypt and Georgia
Income Tax Treaty between Egypt and Georgia
Related Posts
Iceland approves industrial policy to boost growth, competitiveness through 2035
June 02, 2026
The Government of Iceland has approved a new industrial policy that sets out a long-term vision for economic growth, productivity, and competitiveness to 2035. The policy is intended to support sustainable economic development and create a more
Read More
Slovenia opens Pillar Two top-up tax returns on eDavki portal
May 21, 2026
The Financial Administration of Slovenia (FURS) announced that the eDavki portal began accepting submissions of the GloBE-ODPD return and the GloBE-OPD return on 15 May 2026. The GloBE-ODPD return is intended for reporting top-up tax under the
Read MoreSlovenia: FURS initiates testing phase for Pillar Two top-up tax returns
May 12, 2026
The Financial Administration of the Republic of Slovenia (FURS) announced, on 6 May 2026, that it has enabled test submissions of Pillar Two top-up tax returns on the BETA eDavki portal. The functionality covers two types of returns. The
Read More
Iceland cuts fuel VAT to 11% for summer period
May 04, 2026
Iceland's parliament has approved emergency legislation to slash the VAT rate on fuel from 24% to 11% for four months, offering relief to motorists during the summer travel season. The Law Amending the Value Added Tax Act and the Competition Act
Read MoreIceland: Government approves temporary reduced VAT on fuel
April 15, 2026
Iceland’s government has approved a package of emergency economic measures to curb inflation and mitigate the impact of soaring oil prices triggered by the conflict in the Persian Gulf region. The temporary interventions, set to run from 1 May
Read MoreIceland: Court of Appeals rule taxpayers must prove arm’s length pricing in related-party deals
March 05, 2026
The Icelandic Court of Appeals (Landsréttur) upheld the ruling of the District Court of Reykjavík in Iceland’s first transfer pricing case (No. 213/2025) on 19 February 2026. The court confirmed that taxpayers must prove that related-party
Read More