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Taxation in Iceland
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Taxation in Iceland : ウィキペディア英語版
Taxation in Iceland

Taxes in Iceland are levied by the state and the municipalities.〔http://www.invest.is/Doing-Business-in-Iceland/Tax-System/ 〕 Property rights are strong and Iceland is one of the few countries where they are applied to fishery management. Taxpayers pay various subsidies to each other, similar to European countries that are welfare states, but the spending is less than in most European countries. Despite low tax rates, overall taxation and consumption is still much higher than in countries such as Ireland. Employment regulations are relatively flexible.
==Income tax==

Income tax is deducted at the source, which is called pay-as-you-earn (PAYE). Each employee has a personal tax credit of 50,902 ISK per month (2015); unused credit may be transferred to one's spouse. Up to 8% of gross income may be deducted for private pension insurance.〔http://www.rsk.is/international/en/individuals/taxliability〕〔http://www.rsk.is/international/en/individuals/allowances〕
The rate includes 14.48% collected by municipal authorities.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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