Last updated 2026-06-27Source: www.skatturinn.is
RSK 5.42 — Application under Double Taxation Agreement for an Exemption or partial relief from Icelandic Taxation
RSK 5.42 — Application under Double Taxation Agreement for an Exemption or partial relief from Icelandic Taxation is the Iceland declaration filed with your broker or payer before tax is withheld, to secure your treaty rate instead of the higher domestic default. It is filed via Iceland Revenue and Customs (RSK / Skatturinn), issued by the Iceland Revenue and Customs (RSK / Skatturinn). The deadline is 6 years from the withholding-tax payment date. You will need a certificate of tax residence and your income details.
What is RSK 5.42 — Application under Double Taxation Agreement for an Exemption or partial relief from Icelandic Taxation?
RSK 5.42 — Application under Double Taxation Agreement for an Exemption or partial relief from Icelandic Taxation is filed with your Iceland payer before tax is withheld, to secure the treaty rate. Primary Iceland filing-package download. The ZIP contains RSK 5.43 first and RSK 5.42 second. RSK 5.42 requires tax-authority certification and the applicant's manual signature.
How to file RSK 5.42 — Application under Double Taxation Agreement for an Exemption or partial relief from Icelandic Taxation
- 1
Confirm your eligibility
File RSK 5.42 — Application under Double Taxation Agreement for an Exemption or partial relief from Icelandic Taxation before your Iceland broker or payer deducts tax, to secure your treaty rate instead of the higher domestic default.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your expected income details for the streams you are declaring.
- 3
Complete RSK 5.42 — Application under Double Taxation Agreement for an Exemption or partial relief from Icelandic Taxation
Fill in the declaration with your expected income and treaty-rate figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before payment
File via Iceland Revenue and Customs (RSK / Skatturinn). Deadline: 6 years from the withholding-tax payment date.
Frequently asked questions
Is RSK 5.42 — Application under Double Taxation Agreement for an Exemption or partial relief from Icelandic Taxation an official form I can file directly?
Use this as your reference when completing the e-filing portal or handing the details to your broker/payer via Iceland Revenue and Customs (RSK / Skatturinn) — it is not a standalone signable PDF you submit as-is.
What is the deadline for RSK 5.42 — Application under Double Taxation Agreement for an Exemption or partial relief from Icelandic Taxation?
6 years from the withholding-tax payment date. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Iceland Revenue and Customs (RSK / Skatturinn) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with RSK 5.42 — Application under Double Taxation Agreement for an Exemption or partial relief from Icelandic Taxation?
Primary Iceland filing-package download. The ZIP contains RSK 5.43 first and RSK 5.42 second. RSK 5.42 requires tax-authority certification and the applicant's manual signature.
Sources for this page
- Treaty rate — Bilateral tax treatywww.bir.gov.phas of 2026-08-26
- Treaty rate — Bilateral tax treatyporezna-uprava.gov.hras of 2026-08-26
- Treaty rate — Bilateral tax treatywww.boe.esas of 2026-08-30
- Filing deadline — skatturinn.iswww.skatturinn.isas of 2026-08-30
Generate RSK 5.42 — Application under Double Taxation Agreement for an Exemption or partial relief from Icelandic Taxation pre-filled
Tax Reclaim fills RSK 5.42 — Application under Double Taxation Agreement for an Exemption or partial relief from Icelandic Taxation with your dividend data so you can file it in minutes.
Start your claim — it's freeEstimate the amount before filing with the withholding-tax calculator.