Do you live in another Nordic country and are employed as an air crew member in Iceland?

This applies to persons resident in another Nordic country and employed in Iceland by a Nordic airline to work on board aircrafts. This information only applies to tax on earned income

Taxation in Iceland

Your salary is exempted from taxation in Iceland. This applies regardless of whether you work on domestic or international flights.

Taxation in the country of residence

Your pay is liable to tax in your country of residence. If you have received expense allowances to cover expenses relating to your work, the taxable surplus is to be calculated in accordance with the rules of your country of residence.

You must declare the income and the expense allowances in the tax return in your country of residence. But you have to declare the income in an Icelandic tax return also, even though you are exempted from taxation in Iceland.

National Insurance (Social security insurance)

There are special rules about where you are to be insured. For more information you should contact the social security authority in the country where you are resident or Tryggingastofnun ríkisins (

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