Mileage log requirements in Iceland

What your records have to contain to survive a check by Skatturinn, the Icelandic tax authority, and the rate DriveHub applies.

Česky · På dansk · Auf Deutsch · Eesti keeles · En español · En français · Na hrvatskom · In italiano · In het Nederlands · På norsk · Po polsku · Em português · Em português (Brasil) · V slovenščini · Suomeksi · På svenska · По-русски

Updated 22 Oct 2026

Country

The rate

150.00 kr per km

First 10,000 km per year; 135.00 kr per km after that.

In force from 1 June 2026.

Who sets the rule

Ferðakostnaðarnefnd (the State travel-cost committee; notices published by the Ministry of Finance and Economic Affairs on stjornarradid.is). Tax treatment: Skatturinn.

The rule that governs it

The committee's notice Akstursgjald ríkisstarfsmanna, nr. 1/2026, in force from 1 June 2026: 150 / 135 / 120 ISK per kilometre for the first 10 000 km, from 10 000 to 20 000 km, and above 20 000 km a year. Skatturinn's ökutækjastyrkur page covers the tax treatment. Source quality: primary.

What every trip has to record

Skatturinn asks for an akstursdagbók recording "hver ferð, dagsetning, ekin vegalengd, aksturserindi, kílómetragjald, nafn og kennitala launamanns og einkennisnúmer viðkomandi ökutækis" — each journey, its date, the distance, the purpose, the rate per kilometre, the employee's name and kennitala and the vehicle's identifying number. It is kept up to date and shown to the tax office on request.

Where this comes from

The requirements above are quoted from Skatturinn, the Icelandic tax authority. DriveHub re-checks these, and the rate, against the authority's own pages; this page is built from that record.

DriveHub records this automatically. It tracks each drive in the background and keeps the start and end, the distance and the route. Tracking and the missing-drive check are free; the report in the shape a tax office expects is part of DriveHub Pro.