Effective tax rates - Corporate tax statistics — Effective average in Iceland

Iceland: Effective tax rates - Corporate tax statistics — Effective average was 24.29 Percentage of taxable income in 2025. ▲ Rising

Latest (2025)
24.29 Percentage of taxable income
Change on year
down 4.7%
World rank
47th
of 99 countries
All-time high
25.48 Percentage of taxable income
in 2024
All-time low
19.92 Percentage of taxable income
in 2020
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective average in Iceland, 2017–2025

01020302017202120252017: 20.2 Percentage of taxable income2018: 20.2 Percentage of taxable income2019: 20.1 Percentage of taxable income2020: 19.9 Percentage of taxable income2021: 21.8 Percentage of taxable income2022: 22.9 Percentage of taxable income2023: 23.9 Percentage of taxable income2024: 25.5 Percentage of taxable income2025: 24.3 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

The most recent figure for effective tax rates - corporate tax statistics — effective average in Iceland is 24.29 Percentage of taxable income, measured in 2025.

That represents a change of down 4.7% on the previous year and up 20.5% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective average in Iceland peaked at 25.48 Percentage of taxable income in 2024 and was at its lowest, 19.92 Percentage of taxable income, in 2020.

That places Iceland 47th out of 99 countries with data for 2025, putting it in the middle of the range.

Effective tax rates - Corporate tax statistics — Effective average in Iceland, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective average tax rate in Iceland, 2017 to 2025.
Year Percentage of taxable income Change
2017 20.15 Percentage of taxable income
2018 20.25 Percentage of taxable income +0.5%
2019 20.1 Percentage of taxable income -0.7%
2020 19.92 Percentage of taxable income -0.9%
2021 21.75 Percentage of taxable income +9.2%
2022 22.9 Percentage of taxable income +5.3%
2023 23.87 Percentage of taxable income +4.2%
2024 25.48 Percentage of taxable income +6.7%
2025 24.29 Percentage of taxable income -4.7%

Averages by decade

DecadeAverage LowestHighest Years
2010s 20.17 Percentage of taxable income 20.1 Percentage of taxable income 20.25 Percentage of taxable income 3
2020s 23.04 Percentage of taxable income 19.92 Percentage of taxable income 25.48 Percentage of taxable income 6

Countries ranked near Iceland

  1. 44 Greece 24.48 Percentage of taxable income compare
  2. 45 Germany 24.39 Percentage of taxable income compare
  3. 46 Honduras 24.35 Percentage of taxable income compare
  4. 48 Costa Rica 24.22 Percentage of taxable income compare
  5. 49 Curaçao 23.89 Percentage of taxable income compare
  6. 50 Luxembourg 23.79 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for Iceland

All data for Iceland →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective average in Iceland?
Effective tax rates - corporate tax statistics — effective average in Iceland was 24.29 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective average recorded in Iceland?
The highest recorded value was 25.48 Percentage of taxable income in 2024.
What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Iceland?
The lowest recorded value was 19.92 Percentage of taxable income in 2020.
How does Iceland rank for effective tax rates - corporate tax statistics — effective average?
Iceland ranks 47th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective average rising or falling in Iceland?
Over the last ten years it is up 20.5%. The long-run trend across the full record is rising.
Where does this Iceland data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective average in Iceland. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 09 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate/iceland/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 945 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.