Iceland's accommodation tax and cruise fee
In Iceland the charge is ISK 400 to ISK 800 per room per night, depending on the type of stay, however many people share the room. Cruise passengers pay a separate daily fee.
Charged per room, not per person
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 per room
It's the same whether one person or four share the room.
| 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 |
An example stay
Hotel, guesthouse or other licensed accommodation
- ISK 800 per room per night1 room × 5 nights × ISK 800
- ISK 4,000
Tax on this stayISK 4,000
Who doesn’t pay
- 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 own trip
Put in your own trip. Hosts round and apply discounts in their own way, so treat the result as a close estimate.
Planning a trip to Iceland
Check whether a listing includes the tax or collects it on arrival. The price breakdown on the booking page tells you.
Where these figures come from
Checked against these on 28 September 2026. If you're a host filing a return, go by the official pages, which change first.
- 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