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5 Table: Income

The income table contains core information at individual level, including income-, liability-, tax-, and benefit-related variables. It includes 36 variables, covering the years 1989–2023. Each record represents an individual and can be linked to other tables within the same project using project‑specific pseudoidentifiers. The dataset is subject to ongoing review, validation, and updates to ensure accuracy, consistency, and confidentiality. This dataset informs on income-related variables for individuals and families.

Number of records in table:    8,780,845
Number of unique IDs included:    536,713

5.1 Eigna- og fjármagnstekjuskattur_1

Metadata

Variable ID ASSET_TAX
Heiti IS Eigna- og fjármagnstekjuskattur_1
Name (English) Assets and capital gains tax
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Álagður eignarskattur að frádregnum skattaafslætti til greiðslu eignarskatts. Álagður eignarskattur er vegna skattlagningar á öllum eignum, öðrum en peningalegum, rétti til eftirlauna og lífeyris, húsgögnum, húsmunum og eignum sem hafa persónulegt gildi. Eignarskattur var afnuminn frá og með árinu 2005.
Description Assessed asset tax less the tax credit for payment of asset tax. Assessed asset tax was levied on all assets except monetary assets, pension and retirement rights, furniture, household goods, and assets of personal value. The asset tax was abolished as of 2005.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min asset tax Max asset tax Records with Missing values
8,780,845 1989 2023 0 154,869,952 1,027,512
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.
Records with missing values are excluded in this table.

5.2 Eignir án íbúðarhúsnæði

Metadata

Variable ID ASSETS_EXCL_PROPERTY
Heiti IS Eignir án íbúðarhúsnæði
Name (English) Assets excluding property
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Samnlagt virði eigna að húsnæði undanskildu í árslok samkvæmt skattframtali
Description Total value of assets, excluding housing, at year-end according to the tax return.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min asset tax Max asset tax Records with Missing values
8,780,845 1989 2023 0 5,921,667,289 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.3 Eignir alls

Metadata

Variable ID ASSETS_TOTAL
Heiti IS Eignir alls
Name (English) Total assets
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Samanlagt virði eigna í árslok samkvæmt skattframtali
Description Total value of assets at year-end according to the tax return.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min asset Max asset Records with Missing values
8,780,845 1989 2023 -113,700 5,990,238,289 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.4 Eigna- og fjármagnstekjuskattur_2

Metadata

Variable ID CAPITAL_TAX
Heiti IS Eigna- og fjármagnstekjuskattur_2
Name (English) Assets and capital gains tax
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1997
Lýsing - Description (IS) Álagður fjármagnstekjuskattur að frádregnum skattaafslætti vegna fjármagnstekna.
Description Assessed capital income tax less the tax credit for capital income.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min tax Max tax Records with Missing values
7,183,813 1997 2023 -499,330 780,635,462 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1997 to 2023.

5.5 Barnabætur

Metadata

Variable ID CHILD_BENEFITS
Heiti IS Barnabætur
Name (English) Child benefits
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Upphæð útgreiddra barnabóta og barnabótaauka á árinu.
Description Amount of child benefits and child benefit supplements paid out during the year.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min benefit Max benefit Records with Missing values
8,780,845 1989 2023 0 3,813,000 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.6 Örorkumerking í framtali

Metadata

Variable ID DISAB_LABEL
Heiti IS Örorkumerking í framtali
Name (English) Disability label in tax records
Data type tinyint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1991
Lýsing - Description (IS) Segir til um hvort að viðkomandi sé skráður með örorku í skattframtali.
Description Indicates whether the individual is registered as disabled in the tax return.
Kóði - Code (IS) 0 = hefur ekki rétt á örorkulífeyri/ekki merking
1=Örorka skráð
Code 0 = not entitled to disability pension/not labelled
1=Disabiilty recorded

Summary

Unique values Min year Max year Total records Records with Missing values
2 1991 2023 8,394,344 0
Total records per year
DISAB_LABEL 2019 2020 2021 2022 2023
0 292,718 291,692 296,601 310,257 323,008
1 20,613 20,791 20,962 21,808 21,685
Note:
Summary displays records from 2019 to 2023. Information available from 1991 to 2023.
Records with missing values are excluded in this table.

5.7 Ráðstöfunartekjur einstaklings

Metadata

Variable ID DISP_INC
Heiti IS Ráðstöfunartekjur einstaklings
Name (English) Disposable income
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Heildartekjur einstaklings að frádregnum sköttum og greiðslum í lífeyrissjóð.
Description

Total income of an individual after taxes and pension fund contributions.

Based on FAMILY_ID_17
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 -627,180,277 3,216,083,588 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.8 Ráðstöfunartekjur fjölskyldu

Metadata

Variable ID DISP_INC_FAMILY
Heiti IS Ráðstöfunartekjur fjölskyldu
Name (English) Family disposable income
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Heildartekjur fjölskyldu að frádregnum sköttum og greiðslum í lífeyrissjóð.
Description Total income of a family after taxes and pension fund contributions.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 -784,820,174 5,672,373,179 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.9 Húsnæðisbætur

Metadata

Variable ID HOUSING_BENEFITS
Heiti IS Húsnæðisbætur
Name (English) Housing benefits
Data type numeric
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1995
Lýsing - Description (IS)

Frá (2017) 2020: Upphæð útgreiddra húsnæðisbóta á árinu ásamt sérstökum húsnæðisstuðning/húsaleigubótum frá sveitarfélögum.

Fyrir (2017)/2020: Upphæð útgreiddra húsaleigubóta frá sveitarfélögum
Description

From (2017)/2020: The amount of housing benefits paid out during the year, including special housing support/rent benefits from municipalities.

Before (2017)/2020: The amount of rent benefits paid out by municipalities.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
7,596,207 1995 2023 1 1,597,861 7,184,686
Total records per year
year Number of records
2019 21,467
2020 22,856
2021 23,346
2022 22,592
2023 22,509
Note:
Summary displays records from 2019 to 2023. Information available from 1995 to 2023.
Records with missing values are excluded in this table.

5.10 Fjármagnstekjur fjölskyldu

Metadata

Variable ID INCOME_CAP_FAMILY
Heiti IS Fjármagnstekjur fjölskyldu
Name (English) Family capital income
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Allar fjármagnstekjur fjölskyldur (fj_nr)
Description

Interest income, dividends, capital gains, and rental income outside of business operations. In addition, income from business operations is considered capital income.

All capital income of the family. Based on FAMILY_ID_17
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 0 6,105,436,810 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.11 Fjármagnstekjur einstaklings

Metadata

Variable ID INCOME_CAP_IND
Heiti IS Fjármagnstekjur einstaklings
Name (English) Capital income, individual
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Vaxtatekjur, arður, söluhagnaður og leigutekjur utan rekstrar. Auk þess teljast tekjur af atvinnurekstri til fjármagnstekna.
Description Interest income, dividends, capital gains, and rental income outside of business operations. In addition, income from business operations is considered capital income.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 0 3,609,091,396 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.12 Aðrar tekjur fjölskyldu

Metadata

Variable ID INCOME_OTHER_FAMILY
Heiti IS Aðrar tekjur fjölskyldu
Name (English) Family income from other sources
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS)

Lífeyrisgreiðslur, greiðslur frá Tryggingastofnun ríkisins og aðrar bótagreiðslur á borð við atvinnuleysisbætur, vaxta- og barnabætur.

Vaxta- og barnabætur reiknast á greiðslugrunni, þ.e. miðast við það ár sem þær eru greiddar út eða árið á undan tekjuárinu.

Auk þess teljast til annarra tekna náms- og rannsóknarstyrkir, vinningar og ýmsar aðrar tekjur.
Description

Pension payments, payments from the Social Insurance Administration, and other benefits such as unemployment benefits, interest benefits, and child benefits.

Interest and child benefits are calculated on a payment basis, meaning they are based on the year they are paid out or the year preceding the income year.

Additionally, other income includes scholarships and research grants, winnings, and various other types of income.

Based on FAMILY_ID_17
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 -3,954,490 1,271,508,190 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.13 Aðrar tekjur einstaklings

Metadata

Variable ID INCOME_OTHER_IND
Heiti IS Aðrar tekjur einstaklings
Name (English) Other income, individual
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS)

Lífeyrisgreiðslur, greiðslur frá Tryggingastofnun ríkisins og aðrar bótagreiðslur á borð við atvinnuleysisbætur, vaxta- og barnabætur.

Vaxta- og barnabætur reiknast á greiðslugrunni, þ.e. miðast við það ár sem þær eru greiddar út eða árið á undan tekjuárinu.

Auk þess teljast til annarra tekna náms- og rannsóknarstyrkir, vinningar og ýmsar aðrar tekjur.
Description

Pension payments, payments from the Social Insurance Administration, and other benefit payments such as unemployment benefits, interest benefits, and child benefits.

Interest and child benefits are calculated on a payment basis, meaning they are based on the year they are paid out or the year preceding the income year.

Additionally, scholarships and research grants, winnings, and various other types of income are considered as other income.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 -3,954,490 1,271,508,190 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.14 Tekjuskattur

Metadata

Variable ID INCOME_TAX
Heiti IS Tekjuskattur
Name (English) Income tax
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Álagður tekjuskattur er skattur vegna atvinnutekna að frádregnum persónuafslætti (eigin og ónotaður frá maka)
Description Assessed income tax is a tax on employment income less the personal tax credit (one’s own and any unused portion from a spouse)
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 0 446,294,968 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.15 Heildartekjur fjölskyldu

Metadata

Variable ID INCOME_TOTAL_FAMILY
Heiti IS Heildartekjur fjölskyldu
Name (English) Total income, family
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Atvinnutekjur + fjármagnstekjur + aðrar tekjur
Description

Employment income + capital income + other income

Based on FAMILY_ID_17 (fj_nr)
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 -2,399,303 6,120,436,311 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.16 Heildartekjur einstaklings

Metadata

Variable ID INCOME_TOTAL_IND
Heiti IS Heildartekjur einstaklings
Name (English) Total income, individual
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Atvinnutekjur + fjármagnstekjur + aðrar tekjur
Description Employment income + capital income + other income
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 -2,449,318 3,609,231,841 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.17 Atvinnutekjur fjölskyldu

Metadata

Variable ID INCOME_WORK_FAMILY
Heiti IS Atvinnutekjur fjölskyldu
Name (English) Family income from work
Data type
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Summa atvinnutekna niður á fjölskyldunúmer
Description

Total employment income by family number.

Based on FAMILY_ID_17 (fj_nr)
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 -6,383,760 1,495,792,751 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.18 Atvinnutekjur einstaklings

Metadata

Variable ID INCOME_WORK_IND
Heiti IS Atvinnutekjur einstaklings
Name (English) Income from work, individual
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Heildaratvinnutekjur einstaklings. Þekja er betri fyrir launþega en sjálfstætt starfandi.
Description Total employment income of an individual. Coverage is better for employees than for self-employed individuals.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 -6,383,760 1,495,792,751 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.19 Útgredd laun einstaklings úr eigin rekstri

Metadata

Variable ID INCOME_WORK_OWN_BUSINESS
Heiti IS Útgredd laun einstaklings úr eigin rekstri
Name (English) Income from work, own business
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Útgreidd laun einstaklings úr eigin rekstri (reiknað endurgjald)
Description Wages paid out to an individual from their own business (calculated remuneration).
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 0 55,347,145 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.20 Launatekjur einstaklings sem launþegi

Metadata

Variable ID INCOME_WORK_SALARY
Heiti IS Launatekjur einstaklings sem launþegi
Name (English) Income from work, salary
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Launatekjur einstaklings sem launþegi
Description Wage income of an individual as an employee.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 0 1,495,152,751 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.21 Skuldir án húsnæðisskulda

Metadata

Variable ID LIABILITIES_EXCL_MORTGAGE
Heiti IS Skuldir án húsnæðisskulda
Name (English) Liabilities excluding mortgage
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Samanlagðar skuldir að húsnæðisskuldum undanskildum í árslok samkvæmt skattframtali
Description Total liabilities excluding housing debt at year-end according to the tax return.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 0 4,519,326,912 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.22 Námslán, heildarupphæð eftirstöðva

Metadata

Variable ID LIABILITIES_STUDENT_LOAN
Heiti IS Námslán, heildarupphæð eftirstöðva
Name (English) Student loan, total amount of current debt
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1998
Lýsing - Description (IS) Eftirstöðvar námsláns
Description Outstanding student loan balance.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
6,973,674 1998 2023 0 123,333,333 6,095,488
Total records per year
year Number of records
2019 40,138
2020 40,619
2021 40,555
2022 39,549
2023 38,471
Note:
Summary displays records from 2019 to 2023. Information available from 1998 to 2023.
Records with missing values are excluded in this table.

5.23 Skuldir

Metadata

Variable ID LIABILITIES_TOTAL
Heiti IS Skuldir
Name (English) Total debts
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Samanlagðar skuldir í árslok samkvæmt skattframtali
Description Total liabilities at year-end according to the tax return.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 0 4,519,326,912 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.
Records with missing values are excluded in this table.

5.24 Útsvar

Metadata

Variable ID LOCAL_TAX
Heiti IS Útsvar
Name (English) Municipal income tax
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Álagt útsvar að frádregnum skattaafslætti á móti útsvari.
Description Assessed municipal income tax less the tax credit against municipal income tax.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 0 204,485,058 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.25 Handreiknað framtal

Metadata

Variable ID MANUAL_TAX_RETURN
Heiti IS Handreiknað framtal
Name (English) Manually calculated tax return
Data type int
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS)

Handreiknað framtal fá þeir framteljendur sem ekki hafa búið á Íslandi nema hluta úr viðkomandi tekjuári, hafa hér á landi skattalega heimilisfesti, hafa tekjur hér á landi án þess að hafa hér búsetu, eins ef breytingar hafa orðið á hjúskaparstöðu eða aðrar þær breytingar á högum sem kalla á sérstaka meðhöndlun skattframtalsins.

Erlendis búsettur telst sá sem hefur búið fleiri en 30 daga erlendis.
Description

A manually calculated tax return is issued to taxpayers who have only lived in Iceland for part of the relevant income year, have tax residency in Iceland, or have income in Iceland without residing there. It is also issued in cases where changes in marital status or other circumstances require special processing of the tax return.

A person is considered living abroad if they have resided outside of Iceland for more than 30 days.
Kóði - Code (IS) 1 = Handreiknað framtal
0 = Framtal ekki handreiknað
Code 1 = Hand calculated return
0 = Non-manual return

Summary

Unique values Min year Max year Total records Records with Missing values
2 1989 2023 8,780,845 0
Total records per year
MANUAL_TAX_RETURN 2019 2020 2021 2022 2023
0 286,780 291,515 295,264 302,973 314,046
1 26,551 20,968 22,299 29,092 30,647
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.26 Samsköttun skv. Skattinum

Metadata

Variable ID MARITAL_TAX
Heiti IS Samsköttun skv. Skattinum
Name (English) Marital status by tax authorities
Data type tinyint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Hjúskapastöðuskráning frá skattinum segir til um fjölskyldustöðu fyrir útreikning á samsköttun einstaklinga.
Description Marital status registration from the tax authorities indicates family status for the calculation of joint taxation of individuals.
Kóði - Code (IS) 1 = Barnlaus einstaklingur
2 = Einstætt foreldri
3 = Samsköttuð hjón
4 = Einhleypingur sem fær afbrigðilega álagningu (handreiknaður). Dæmi eru einstaklingar sem telja ekki fram allt árið vegna flutninga eða andláts.
5 = Hjón sem fá afbrigðilega álagningu (handreiknuð).
6 = Sambýlisfólk sem skattlagt er sameiginlega.
7 = Sambýlisfólk sem á rétt á því að vera skattlagt sem hjón, en óskar eftir að skattleggjast hvort í sínu lagi. Ef þau hafa barn á framfæri er barnabótum skipt. Allur barnafjöldi er tilgreindur hjá hvoru. Sama merking gildir um íslenskar konur sem giftar eru erlendum „diplomötum“ sem hafa börn á framfæri. Sambýlisfólk sem ekki hefur börn á framfæri, en óskar eftir sérsköttun, merkist með 1. 8 = Ekki útskýrt, en á við hjón þar sem maki einstaklings er ekki skattskyldur á landinu.
9 = Sérstök meðferð dánarbúa þegar eftirlifandi maki skattleggst eftir reglum um hjón. Annaðhvort er einstaklingur talin fram sem „hjón“ fram að andláti, og einstaklingur þar eftir (fær merkingu 4), eða „hjón“ allt árið þar sem barnabætur og lækkun útsvars er handreiknað (fær merkinguna 9).
Code 1 = Childless individual
2 = Single parent
3 = Married couple taxed jointly
4 = Single person receiving an abnormal tax assessment (manually calculated). Examples include individuals who do not report for the entire year due to relocation or death.
5 = Married couple receiving an abnormal tax assessment (manually calculated).
6 = Cohabiting couple taxed jointly.
7 = Cohabiting couple entitled to be taxed as married, but wishing to be taxed separately. If they have a child dependent on them, child benefits are split. The total number of children is specified for each. The same applies to Icelandic women married to foreign “diplomats” who have children dependent on them. Cohabiting couples without children but wishing to be taxed separately are marked with 1.
8 = Not explained, but refers to couples where one spouse is not taxable in the country.
9 = Special treatment of estates where the surviving spouse is taxed according to the rules for married couples. Either the individual is considered as “married” until the death, and the person afterward (receiving the label 4), or “married” for the entire year where child benefits and reductions in taxes are manually calculated (receiving the label 9).

Summary

Unique values Min year Max year Total records Records with Missing values
9 1989 2023 8,780,845 0
Total records per year
MARITAL_TAX 2019 2020 2021 2022 2023
1 134,509 136,264 136,989 142,081 151,374
2 11,583 11,676 11,758 11,686 12,044
3 110,120 112,013 114,019 116,106 118,392
4 19,170 13,858 14,933 20,876 21,979
5 7,381 7,110 7,366 8,216 8,668
6 22,936 23,798 24,408 24,184 23,458
7 6,034 6,188 6,460 7,022 7,000
9 1,598 1,576 1,630 1,894 1,778
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.27 Skattfrjálsar greiðslur frá Tryggingastofnun

Metadata

Variable ID NONTAXABLE_SOCIAL_INSURANCE
Heiti IS Skattfrjálsar greiðslur frá Tryggingastofnun
Name (English) Tax-free payments from the Social Security Administration
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1994
Lýsing - Description (IS)

Samanlögð útgreidd upphæð skattfrjálsra greiðslna frá Tryggingastofnun á árinu.

Til skattfrjálsra greiðslna Tryggingastofnunar teljast barnalífeyrir, barnsmeðlög, bifreiðakaupastyrkur, dánarbætur vegna slysa, umönnunargreiðslur og uppbætur á lífeyri (sjá nánar á https://www.skatturinn.is/einstaklingar/tekjur-og-fradraettir/skattfrjalsar-tekjur/)
Description

Total tax-free payments disbursed from the Social Insurance Administration during the year.

Tax-free payments from the Social Insurance Administration include child pension, child support, vehicle purchase grants, death benefits due to accidents, care payments, and pension supplements (see more details at Skatturinn: https://www.skatturinn.is/einstaklingar/tekjur-og-fradraettir/skattfrjalsar-tekjur/).
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
7,798,624 1994 2023 0 13,703,616 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1994 to 2023.
Records with missing values are excluded in this table.

5.28 Fæðingarorlof, greiðslur

Metadata

Variable ID PARENTAL_LEAVE_AMOUNT
Heiti IS Fæðingarorlof, greiðslur
Name (English) Parental leave, payments
Data type
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 2001
Lýsing - Description (IS) Fæðingarorlofsgreiðslur eru allar staðgreiðsluskyldar greiðslur til einstaklinga frá Fæðingarorlofssjóði, þar með talinn fæðingarstyrkur.
Description Parental leave payments are all tax-liable payments to individuals from the Parental Leave Fund, including the parental allowance.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
6,321,225 2001 2023 0 7,518,000 6,026,524
Total records per year
year Number of records
2019 13,459
2020 13,866
2021 15,230
2022 15,599
2023 15,164
Note:
Summary displays records from 2019 to 2023. Information available from 2001 to 2023.
Records with missing values are excluded in this table.

5.29 Lífeyrisgreiðslur úr séreignarsjóði

Metadata

Variable ID PENSION_PRIVATE
Heiti IS Lífeyrisgreiðslur úr séreignarsjóði
Name (English) Pension payments from a private pension fund
Data type decimal
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 2008
Lýsing - Description (IS) Upphæð lífeyrisgreiðslna úr séreignasjóði á árinu
Description Amount of pension payments from the private pension fund for the year.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
4,645,729 2008 2023 0 247,000,000 136
Total records per year
year Number of records
2019 313,329
2020 312,481
2021 317,561
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 2008 to 2023.
Records with missing values are excluded in this table.

5.30 Lífeyrisgreiðslur, samtals

Metadata

Variable ID PENSION_TOTAL
Heiti IS Lífeyrisgreiðslur, samtals
Name (English) Pension payments, total
Data type decimal
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Samanlögð upphæð greiðslna frá lífeyrissjóðum, þ.e.a.s. Venjulegar lífeyrissjóðsgreiðslur og lífeyrisgreiðslur frá séreignasjóðum (sérstakar útborganir úr séreignasjóði sem heimilaðar voru með lögum 13/2009 og viðhaldið með lögum nr. 130/2009, 164/2010, 122/2011, 164/2011 og 146/2012 eru hér ekki taldar með).
Description Total amount of pension payments from pension funds, i.e. regular pension fund payments and pension payments from private pension funds (special disbursements from private pension funds authorized by law 13/2009 and maintained by laws no. 130/2009, 164/2010, 122/2011, 164/2011, and 146/2012 are not included here).
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 0 249,443,061 1,210
Total records per year
year Number of records
2019 313,329
2020 312,481
2021 317,561
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.
Records with missing values are excluded in this table.

5.31 Sérstök útborgun úr séreignarsjóði

Metadata

Variable ID PENSION_PRIVATE_SPECIAL
Heiti IS Sérstök útborgun úr séreignarsjóði
Name (English) Special payments from a private pension fund
Data type decimal
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 2009
Lýsing - Description (IS) Upphæð sérstakra greiðslna úr séreignasjóði á árinu.
Description Amount of special payments from the private pension fund for the year.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
4,378,236 2009 2023 0 9,600,000 111
Total records per year
year Number of records
2019 313,329
2020 312,481
2021 317,561
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 2009 to 2023.
Records with missing values are excluded in this table.

5.32 Staðgreiðsluskyldar greiðslur frá félagsþjónustu sveitarfélaga

Metadata

Variable ID SOCIAL_ASSISTANCE
Heiti IS Staðgreiðsluskyldar greiðslur frá félagsþjónustu sveitarfélaga
Name (English) Taxable social assitance from municipality during the year
Data type numeric
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1994
Lýsing - Description (IS) Upphæð staðgreiðsluskyldrar fjárhagsaðstoðar frá sveitarfélagi á árinu.
Description Amount of tax-liable financial assistance from the municipality for the year.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
7,798,624 1994 2023 17 200,050,494 7,653,414
Total records per year
year Number of records
2019 4,286
2020 4,663
2021 4,542
2022 6,239
2023 6,486
Note:
Summary displays records from 2019 to 2023. Information available from 1994 to 2023.
Records with missing values are excluded in this table.

5.33 Upplýsingar um hvort að tekjuskattstofn var áætlaður

Metadata

Variable ID TAX_EST_INDIC
Heiti IS Upplýsingar um hvort að tekjuskattstofn var áætlaður
Name (English) Information about whether the income tax base was estimated or not
Data type int
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Tvíkosta breyta sem gefur upplýsingar um hvort að tekjuskattstofn var áætlaður eða ekki.
Description Binary variable that provides information on whether the income tax base was estimated or not.
Kóði - Code (IS) 1 = Tekjuskattstofn er áætlaður
0 = Tekjuskattstofn er ekki áætlaður
Code 1 = Income tax base is estimated
0 = Income tax base is not estimated

Summary

Unique values Min year Max year Total records Records with Missing values
2 1989 2023 8,780,845 0
Total records per year
TAX_EST_INDIC 2019 2020 2021 2022 2023
0 297,366 298,581 303,397 317,312 330,144
1 15,965 13,902 14,166 14,753 14,549
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.34 Skattskyldar greiðslur frá Tryggingastofnun

Metadata

Variable ID TAXABLE_SOCIAL_INSURANCE
Heiti IS Skattskyldar greiðslur frá Tryggingastofnun
Name (English) Taxable payments from the Social Security Administration
Data type bigint
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1989
Lýsing - Description (IS) Samanlögð útgreidd upphæð skattskyldra greiðslna frá Tryggingastofnun á árinu. Til skatt skyldra greiðslna teljast m.a. Ellilífeyris- og örorkulífeyrisgreiðslur, örorkustyrkur, endurhæfingarlífeyrir og mæðra- og feðralaun, eða allar þær greiðslur frá Tryggingastofnun sem ekki eru taldar upp hér: https://www.skatturinn.is/einstaklingar/tekjur-og-fradraettir/skattfrjalsar-tekjur/.
Description Total amount of taxable payments made by the Social Insurance Administration during the year. Taxable payments include, among others, old-age pensions, disability pensions, disability allowance, rehabilitation pensions, and maternity/paternity benefits, or any other payments from the Social Insurance Administration not listed here: https://www.skatturinn.is/einstaklingar/tekjur-og-fradraettir/skattfrjalsar-tekjur/
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
8,780,845 1989 2023 0 100,012,043 0
Total records per year
year Number of records
2019 313,331
2020 312,483
2021 317,563
2022 332,065
2023 344,693
Note:
Summary displays records from 2019 to 2023. Information available from 1989 to 2023.

5.35 Atvinnuleysisbætur

Metadata

Variable ID UNEMPL_BENEFITS
Heiti IS Atvinnuleysisbætur
Name (English) Unemployment benefits
Data type numeric
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 1993
Lýsing - Description (IS) Upphæð útgreiddra atvinnuleysisbóta
Description Amount of unemployment benefits paid out.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min amount Max amount Records with Missing values
7,998,964 1993 2023 1 5,294,612 7,491,012
Total records per year
year Number of records
2019 15,565
2020 60,164
2021 34,501
2022 17,214
2023 15,612
Note:
Summary displays records from 2019 to 2023. Information available from 1993 to 2023.

5.36 Fjöldi mánaða með atvinnuleysisbætur á árinu

Metadata

Variable ID UNEMPL_MONTHS
Heiti IS Fjöldi mánaða með atvinnuleysisbætur á árinu
Name (English) Number of months with unemployment benefits during the year
Data type int
Grunnskrá - Primary Register Framtal
Tegund töflu - Type of table Einstaklingar
Tíðni - Frequency Árleg
Tímabil frá - Time period from 2003
Lýsing - Description (IS) Fjöldi mánaða sem viðkomandi fékk atvinnuleyisbætur
Description Number of months the individual received unemployment benefits.
Kóði - Code (IS)
Code

Summary

Total records Min year Max year Min Max Records with Missing values
5,869,849 2003 2023 1 12 5,486,279
Total records per year
year Number of records
2019 15,539
2020 60,163
2021 34,500
2022 17,210
2023 15,604
Note:
Summary displays records from 2019 to 2023. Information available from 2003 to 2023.