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Pillar Two Analysis:

Iceland

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Iceland Issues a Draft Bill for IIR and Domestic Top-Up Tax From January 1, 2026

On June 5, 2025, Iceland issued a Draft Minimum Tax Bill for consultation. The Draft Bill includes an Income Inclusion Rule (IIR) and a domestic minimum tax from January 1, 2026.

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Pillar Two Analysis:

Iceland

P2Dash: Iceland Articles

Pillar 2 Dashboard: Iceland

Iceland Issues a Draft Bill for IIR and Domestic Top-Up Tax From January 1, 2026