Iceland

Any individual who stays in Iceland for more than 183 days during any 12-month period is considered a resident from the date of arrival.

Non-residents are individuals who stay temporarily in Iceland for 183 days or less.

Discontinuance of tax residency

Tax liability ends as soon as the individual leaves Iceland. However, former domiciles remain fully tax liable in Iceland for three years after leaving the country, unless they prove that they have become subject to taxation in another country.