Iceland: accommodation tax (gistináttaskattur) and cruise infrastructure fee
ISK 800 per room per night (400 on campsites); ISK 1,600 a day for cruise passengers.
- Status
- In force
- Current rates since
- 1 January 2026
- Nights charged
- Every night (no cap)
- Children
- No age exemption
- Currency
- ISK
How the Iceland tax works
Iceland charges a flat accommodation tax per room (or pitch) per night, not per person: ISK 800 in hotels and guesthouses and ISK 400 on campsites. It was brought back in January 2024 and raised to these rates in 2025.
Cruise passengers pay per started day instead: an infrastructure fee of ISK 1,600 per passenger per day on international cruises (cut from ISK 2,500 on 1 January 2026), or ISK 400 per day on cruises around Iceland.
Rates
| Where you stay | Tax |
|---|---|
| Hotel, guesthouse or other licensed accommodation | ISK 800 per room per night |
| Campsite, or a pitch for a motorhome, caravan or trailer | ISK 400 per room per night |
| Cruise passenger on an international voyage (per day in Icelandic waters) | ISK 1,600 per person per day |
| Cruise passenger on a voyage around Iceland (per day) | ISK 400 per person per day |
Worked example
Example: Two adults share one hotel room in Reykjavík for 5 nights.
Hotel, guesthouse or other licensed accommodation: ISK 800 per room per night. ISK 4,000 in tax.
Who is exempt
- Accommodation that is not subject to VAT.
- Ship crew.
- There is no age exemption.
Who collects it
Hotels and campsites add it to the bill and pay the Icelandic tax authority (Skatturinn). Cruise lines pay the passenger fees.
Work out your Iceland tax
Sources
Checked on 28 September 2026. Rates change, often at the start of a year or a season: check the official source before you pay or file a return.
- Althingi: accommodation tax act, current text (Icelandic) (official)
- Althingi: Act 99/2025 cutting the cruise fee to ISK 1,600 (Icelandic) (official)
- Skatturinn: accommodation tax (Icelandic) (official)
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