Les impôts sur les salaires 2019 by OECD

Author:OECD
Language: fra
Format: epub
Tags: employment fr/emploi/taxation fr/fiscalite
Publisher: OECD Publishing
Published: 2019-04-11T00:00:00+00:00

The national currency is the Króna (plural: Krónur) (ISK). In 2018, ISK 108.27 was equal to USD 1. That year, the average worker is expected to earn ISK 9 152 462 (Secretariat estimate).1

1. Personal Income Tax System

1.1. Central government income taxes

1.1.1. Tax unit

Income is taxed on an individual basis, except for capital income of married couples which is taxed jointly.

1.1.2. Tax allowances and credits

1.1.2.1. Standard reliefs

Basic tax credit: A fixed tax credit, amounting to ISK 646 739 in 2018, is granted to all individuals 16 years and older, regardless of their marital status. The tax credit is deducted from levied central and local government taxes. Unutilised tax credits or portions thereof are wastable, i.e. non-refundable and non-transferable between tax years.

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