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

Iceland: Effective tax rates - Corporate tax statistics — Effective marginal was 144.03 Percentage of taxable income in 2025. ◆ Volatile

Latest (2025)
144.03 Percentage of taxable income
Change on year
down 33.2%
World rank
4th
of 99 countries
All-time high
215.58 Percentage of taxable income
in 2024
All-time low
24.55 Percentage of taxable income
in 2020
Years of data
9
2017–2025

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

0501001502002017202120252017: 25.7 Percentage of taxable income2018: 26.1 Percentage of taxable income2019: 25.5 Percentage of taxable income2020: 24.6 Percentage of taxable income2021: 38.1 Percentage of taxable income2022: 64.1 Percentage of taxable income2023: 140.3 Percentage of taxable income2024: 215.6 Percentage of taxable income2025: 144 Percentage of taxable income

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

Analysis

Iceland recorded 144.03 Percentage of taxable income for effective tax rates - corporate tax statistics — effective marginal in 2025.

That represents a change of down 33.2% on the previous year and up 460.2% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Iceland peaked at 215.58 Percentage of taxable income in 2024 and was at its lowest, 24.55 Percentage of taxable income, in 2020.

Iceland ranks 4th of 99 countries on this measure, in the top 10%.

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

Annual values for Effective tax rates - Corporate tax statistics — Effective marginal tax rate in Iceland, 2017 to 2025.
Year Percentage of taxable income Change
2017 25.71 Percentage of taxable income
2018 26.11 Percentage of taxable income +1.6%
2019 25.52 Percentage of taxable income -2.3%
2020 24.55 Percentage of taxable income -3.8%
2021 38.06 Percentage of taxable income +55.0%
2022 64.15 Percentage of taxable income +68.5%
2023 140.34 Percentage of taxable income +118.8%
2024 215.58 Percentage of taxable income +53.6%
2025 144.03 Percentage of taxable income -33.2%

Averages by decade

DecadeAverage LowestHighest Years
2010s 25.78 Percentage of taxable income 25.52 Percentage of taxable income 26.11 Percentage of taxable income 3
2020s 104.45 Percentage of taxable income 24.55 Percentage of taxable income 215.58 Percentage of taxable income 6

Countries ranked near Iceland

  1. 1 Cameroon 364.49 Percentage of taxable income compare
  2. 1 Democratic Republic of the Congo 43.54 Percentage of taxable income compare
  3. 2 Viet Nam 10.24 Percentage of taxable income compare
  4. 2 Zambia 204.38 Percentage of taxable income compare
  5. 3 Türkiye -59.05 Percentage of taxable income compare
  6. 3 Botswana 173.38 Percentage of taxable income compare
  7. 5 Namibia 141.19 Percentage of taxable income compare
  8. 6 Bolivia, Plurinational State of 134.47 Percentage of taxable income compare
  9. 7 Papua New Guinea 106.59 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 marginal in Iceland?
Effective tax rates - corporate tax statistics — effective marginal in Iceland was 144.03 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 marginal recorded in Iceland?
The highest recorded value was 215.58 Percentage of taxable income in 2024.
What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Iceland?
The lowest recorded value was 24.55 Percentage of taxable income in 2020.
How does Iceland rank for effective tax rates - corporate tax statistics — effective marginal?
Iceland ranks 4th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Iceland?
Over the last ten years it is up 460.2%. The long-run trend across the full record is volatile.
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 marginal tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective marginal in Iceland. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 12 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/iceland/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal 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, 936 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.