Last updated 2026-06-27Source: www.skatturinn.is

RSK 5.43 — Application under Double Taxation Agreements for a Refund of Taxes Paid in Iceland

Refund
Official fileable form

RSK 5.43 — Application under Double Taxation Agreements for a Refund of Taxes Paid in Iceland is the Iceland form for reclaiming over-withheld dividend tax above your treaty rate. 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 dividend vouchers.

Issuing authority
Iceland Revenue and Customs (RSK / Skatturinn)
Deadline
6 years from the withholding-tax payment date
Where to file
Iceland Revenue and Customs (RSK / Skatturinn)
Type
Refund (reclaim at source)

What is RSK 5.43 — Application under Double Taxation Agreements for a Refund of Taxes Paid in Iceland?

RSK 5.43 — Application under Double Taxation Agreements for a Refund of Taxes Paid in Iceland is used to claim a Iceland withholding tax refund. Direct refund application filed with RSK 5.42 and dividend receipts. Bank account ownership must be confirmed; applicant and authority signature fields remain blank for manual completion.

How to file RSK 5.43 — Application under Double Taxation Agreements for a Refund of Taxes Paid in Iceland

  1. 1

    Confirm your eligibility

    Use RSK 5.43 — Application under Double Taxation Agreements for a Refund of Taxes Paid in Iceland if you received Iceland income that was withheld above the rate due under your tax treaty.

  2. 2

    Gather your documents

    Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.

  3. 3

    Complete RSK 5.43 — Application under Double Taxation Agreements for a Refund of Taxes Paid in Iceland

    Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.

  4. 4

    Submit before the deadline

    File via Iceland Revenue and Customs (RSK / Skatturinn). Deadline: 6 years from the withholding-tax payment date.

Frequently asked questions

Is RSK 5.43 — Application under Double Taxation Agreements for a Refund of Taxes Paid in Iceland an official form I can file directly?

Yes — this fills the official template. Sign it and submit it as-is via Iceland Revenue and Customs (RSK / Skatturinn).

What is the deadline for RSK 5.43 — Application under Double Taxation Agreements for a Refund of Taxes Paid in Iceland?

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 5.43 — Application under Double Taxation Agreements for a Refund of Taxes Paid in Iceland?

Direct refund application filed with RSK 5.42 and dividend receipts. Bank account ownership must be confirmed; applicant and authority signature fields remain blank for manual completion.

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Generate RSK 5.43 — Application under Double Taxation Agreements for a Refund of Taxes Paid in Iceland pre-filled

Tax Reclaim fills RSK 5.43 — Application under Double Taxation Agreements for a Refund of Taxes Paid in Iceland with your dividend data so you can file it in minutes.

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Estimate the amount before filing with the withholding-tax calculator.

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