{
  "$comment": "Machine-readable companion to https://valem.run/calculators/iceland/car-tax. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/iceland/car-tax",
  "dataUrl": "https://valem.run/calculators/iceland/car-tax.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Iceland bifreiðagjald model by Valem (https://valem.run/calculators/iceland/car-tax), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/iceland/car-tax/verify",
  "country": "iceland",
  "countryName": "Iceland",
  "formula": "car-tax",
  "formulaName": "Bifreiðagjald",
  "title": "Bifreiðagjald & kílómetragjald 2026 — Iceland car tax",
  "answer": "Keeping a car in Iceland costs bifreiðagjald — 21,260 kr per half-year, plus a charge per gram of CO₂ above the threshold — and, from 2026, kílómetragjald of 6.95 kr per kilometre on every car up to 3.5 tonnes, whatever its fuel.",
  "lang": "en",
  "currency": "ISK",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 6 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 6,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-10-12"
  },
  "sources": [
    {
      "label": "Skatturinn — Bifreiðagjald: base fee per period, the CO₂ thresholds and per-gram amounts (WLTP / NEDC), the rule for vehicles over 3,500 kg and the 25-year exemption",
      "url": "https://www.skatturinn.is/einstaklingar/skattar-og-gjold/bifreidagjald/",
      "checked": "2026-10-12"
    },
    {
      "label": "Skatturinn — Kílómetragjald: 6.95 kr per km for cars and jeeps up to 3.5 tonnes from 1 January 2026, whatever the fuel",
      "url": "https://www.skatturinn.is/einstaklingar/skattar-og-gjold/kilometragjald/",
      "checked": "2026-10-12"
    }
  ],
  "terminalOutput": "annualTotal",
  "headlineOutput": "annualTotal",
  "inputs": [
    {
      "name": "co2Standard",
      "type": "string",
      "label": "CO₂ test standard on the registration",
      "enum": [
        "wltp",
        "nedc"
      ]
    },
    {
      "name": "co2",
      "type": "number",
      "label": "Registered CO₂ emissions (g/km)",
      "minimum": 0
    },
    {
      "name": "weightKg",
      "type": "number",
      "label": "Vehicle weight (kg)",
      "minimum": 0
    },
    {
      "name": "kmPerYear",
      "type": "number",
      "label": "Kilometres driven per year",
      "minimum": 0
    },
    {
      "name": "over25Years",
      "type": "boolean",
      "label": "Car older than 25 years at the start of the year"
    }
  ],
  "outputs": [
    {
      "name": "vehicleTaxPerPeriod",
      "type": "number",
      "label": "Bifreiðagjald per half-year period",
      "format": "currency",
      "formula": "weightKg > $const.heavyWeightThreshold ? ($h := $const.heavyBasePerPeriod + (weightKg - $const.heavyWeightThreshold) * $const.heavyPerKg; $round($h > $const.heavyMaxPerPeriod ? $const.heavyMaxPerPeriod : $h, 0)) : ($t := co2Standard = 'nedc' ? $const.nedcThreshold : $const.wltpThreshold; $g := co2Standard = 'nedc' ? $const.nedcPerGram : $const.wltpPerGram; $over := co2 - $t; $const.baseFeePerPeriod + ($over > 0 ? $over * $g : 0))"
    },
    {
      "name": "vehicleTaxAnnual",
      "type": "number",
      "label": "Bifreiðagjald per year (two periods)",
      "format": "currency",
      "formula": "over25Years ? 0 : vehicleTaxPerPeriod * 2"
    },
    {
      "name": "kilometreCharge",
      "type": "number",
      "label": "Kílómetragjald",
      "format": "currency",
      "formula": "$round(kmPerYear * $const.kmChargePerKm, 0)"
    },
    {
      "name": "annualTotal",
      "type": "number",
      "label": "Total per year",
      "format": "currency",
      "formula": "vehicleTaxAnnual + kilometreCharge"
    }
  ],
  "testCases": [
    {
      "description": "K1 150 g/km WLTP, 1,600 kg, 12,000 km: base fee only, plus the kilometre charge",
      "given": {
        "co2Standard": "wltp",
        "co2": 150,
        "weightKg": 1600,
        "kmPerYear": 12000,
        "over25Years": false
      },
      "expect": {
        "vehicleTaxPerPeriod": 21260,
        "vehicleTaxAnnual": 42520,
        "kilometreCharge": 83400,
        "annualTotal": 125920
      }
    },
    {
      "description": "K2 250 g/km WLTP: 46 g over the 204 threshold at 154 kr",
      "given": {
        "co2Standard": "wltp",
        "co2": 250,
        "weightKg": 1900,
        "kmPerYear": 12000,
        "over25Years": false
      },
      "expect": {
        "vehicleTaxPerPeriod": 28344,
        "vehicleTaxAnnual": 56688,
        "annualTotal": 140088
      }
    },
    {
      "description": "K3 200 g/km NEDC: 32 g over the 168 threshold at 188 kr",
      "given": {
        "co2Standard": "nedc",
        "co2": 200,
        "weightKg": 1500,
        "kmPerYear": 0,
        "over25Years": false
      },
      "expect": {
        "vehicleTaxPerPeriod": 27276,
        "vehicleTaxAnnual": 54552
      }
    },
    {
      "description": "K4 an electric car pays the base fee and the kilometre charge",
      "given": {
        "co2Standard": "wltp",
        "co2": 0,
        "weightKg": 2100,
        "kmPerYear": 15000,
        "over25Years": false
      },
      "expect": {
        "vehicleTaxAnnual": 42520,
        "kilometreCharge": 104250,
        "annualTotal": 146770
      }
    },
    {
      "description": "K5 4,000 kg: weight-based, 73,795 + 500 × 3.10",
      "given": {
        "co2Standard": "wltp",
        "co2": 300,
        "weightKg": 4000,
        "kmPerYear": 0,
        "over25Years": false
      },
      "expect": {
        "vehicleTaxPerPeriod": 75345,
        "vehicleTaxAnnual": 150690
      }
    },
    {
      "description": "K6 a car over 25 years old pays no bifreiðagjald, but still the kilometre charge",
      "given": {
        "co2Standard": "nedc",
        "co2": 220,
        "weightKg": 1300,
        "kmPerYear": 5000,
        "over25Years": true
      },
      "expect": {
        "vehicleTaxAnnual": 0,
        "annualTotal": 34750
      }
    }
  ],
  "spec": {
    "id": "car-tax-iceland",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "co2Standard": {
          "type": "string",
          "enum": [
            "wltp",
            "nedc"
          ]
        },
        "co2": {
          "type": "number",
          "minimum": 0
        },
        "weightKg": {
          "type": "number",
          "minimum": 0
        },
        "kmPerYear": {
          "type": "number",
          "minimum": 0
        },
        "over25Years": {
          "type": "boolean"
        },
        "vehicleTaxPerPeriod": {
          "type": "number",
          "readOnly": true
        },
        "vehicleTaxAnnual": {
          "type": "number",
          "readOnly": true
        },
        "kilometreCharge": {
          "type": "number",
          "readOnly": true
        },
        "annualTotal": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "baseFeePerPeriod": 21260,
      "wltpThreshold": 204,
      "wltpPerGram": 154,
      "nedcThreshold": 168,
      "nedcPerGram": 188,
      "heavyWeightThreshold": 3500,
      "heavyBasePerPeriod": 73795,
      "heavyPerKg": 3.1,
      "heavyMaxPerPeriod": 115450,
      "kmChargePerKm": 6.95
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'co2Standard': 'wltp', 'co2': 150, 'weightKg': 1600, 'kmPerYear': 12000, 'over25Years': false }"
      }
    ],
    "derivations": [
      {
        "path": "$.vehicleTaxPerPeriod",
        "expr": "weightKg > $const.heavyWeightThreshold ? ($h := $const.heavyBasePerPeriod + (weightKg - $const.heavyWeightThreshold) * $const.heavyPerKg; $round($h > $const.heavyMaxPerPeriod ? $const.heavyMaxPerPeriod : $h, 0)) : ($t := co2Standard = 'nedc' ? $const.nedcThreshold : $const.wltpThreshold; $g := co2Standard = 'nedc' ? $const.nedcPerGram : $const.wltpPerGram; $over := co2 - $t; $const.baseFeePerPeriod + ($over > 0 ? $over * $g : 0))"
      },
      {
        "path": "$.vehicleTaxAnnual",
        "expr": "over25Years ? 0 : vehicleTaxPerPeriod * 2"
      },
      {
        "path": "$.kilometreCharge",
        "expr": "$round(kmPerYear * $const.kmChargePerKm, 0)"
      },
      {
        "path": "$.annualTotal",
        "expr": "vehicleTaxAnnual + kilometreCharge"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Car tax",
          "layout": "vertical",
          "components": [
            {
              "id": "std",
              "type": "selectField",
              "label": "CO₂ test standard on the registration",
              "bind": "$.co2Standard",
              "options": [
                {
                  "value": "wltp",
                  "label": "WLTP (most cars registered since 2018–2020)"
                },
                {
                  "value": "nedc",
                  "label": "NEDC (older registrations)"
                }
              ]
            },
            {
              "id": "co2",
              "type": "numericField",
              "label": "Registered CO₂ emissions (g/km)",
              "bind": "$.co2",
              "helperText": "Enter 0 for an electric car — it still pays the base fee and the kilometre charge."
            },
            {
              "id": "weight",
              "type": "numericField",
              "label": "Vehicle weight (kg)",
              "bind": "$.weightKg",
              "helperText": "Above 3,500 kg the vehicle tax is set by weight instead of CO₂."
            },
            {
              "id": "km",
              "type": "numericField",
              "label": "Kilometres driven per year",
              "bind": "$.kmPerYear"
            },
            {
              "id": "old",
              "type": "checkboxField",
              "label": "Car older than 25 years at the start of the year",
              "bind": "$.over25Years"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "totalTile",
                  "type": "statTile",
                  "label": "Total per year",
                  "bind": "$.annualTotal",
                  "format": "currency",
                  "currency": "ISK"
                },
                {
                  "id": "kmTile",
                  "type": "statTile",
                  "label": "Kílómetragjald",
                  "bind": "$.kilometreCharge",
                  "format": "currency",
                  "currency": "ISK"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Breakdown",
              "items": [
                {
                  "label": "Bifreiðagjald per half-year period",
                  "bind": "$.vehicleTaxPerPeriod",
                  "format": "currency",
                  "currency": "ISK"
                },
                {
                  "label": "Bifreiðagjald per year (two periods)",
                  "bind": "$.vehicleTaxAnnual",
                  "format": "currency",
                  "currency": "ISK"
                },
                {
                  "label": "Kílómetragjald (6.95 kr/km)",
                  "bind": "$.kilometreCharge",
                  "format": "currency",
                  "currency": "ISK"
                },
                {
                  "label": "Total per year",
                  "bind": "$.annualTotal",
                  "format": "currency",
                  "currency": "ISK"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "Bifreiðagjald is charged twice a year (1 January–30 June and 1 July–31 December). For a vehicle of 3,500 kg or less it is 21,260 kr per period, plus 154 kr for each gram of CO₂ above 204 g/km on a WLTP registration, or 188 kr per gram above 168 g/km on an NEDC one. Heavier vehicles pay 73,795 kr plus 3.10 kr per kilogram above 3,500 kg, capped at 115,450 kr per period. Cars older than 25 years at the start of the year are exempt. From 1 January 2026 every vehicle also pays kílómetragjald — 6.95 kr per kilometre for cars and jeeps up to 3.5 tonnes, whatever the fuel — billed on an estimate from your odometer readings. Not included: the 900 kr return fee (skilagjald) charged alongside the vehicle tax, and fuel and other excise duties. Estimate, not tax advice."
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "layers": 2,
              "items": [
                {
                  "label": "Skatturinn — Bifreiðagjald: base fee per period, the CO₂ thresholds and per-gram amounts (WLTP / NEDC), the rule for vehicles over 3,500 kg and the 25-year exemption",
                  "url": "https://www.skatturinn.is/einstaklingar/skattar-og-gjold/bifreidagjald/",
                  "date": "2026-10-12",
                  "covers": [
                    "baseFeePerPeriod",
                    "wltpThreshold",
                    "wltpPerGram",
                    "nedcThreshold",
                    "nedcPerGram",
                    "heavyWeightThreshold",
                    "heavyBasePerPeriod",
                    "heavyPerKg",
                    "heavyMaxPerPeriod"
                  ]
                },
                {
                  "label": "Skatturinn — Kílómetragjald: 6.95 kr per km for cars and jeeps up to 3.5 tonnes from 1 January 2026, whatever the fuel",
                  "url": "https://www.skatturinn.is/einstaklingar/skattar-og-gjold/kilometragjald/",
                  "date": "2026-10-12",
                  "covers": [
                    "kmChargePerKm"
                  ]
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "K1 150 g/km WLTP, 1,600 kg, 12,000 km: base fee only, plus the kilometre charge",
        "given": {
          "$.co2Standard": "wltp",
          "$.co2": 150,
          "$.weightKg": 1600,
          "$.kmPerYear": 12000,
          "$.over25Years": false
        },
        "expect": {
          "$.vehicleTaxPerPeriod": 21260,
          "$.vehicleTaxAnnual": 42520,
          "$.kilometreCharge": 83400,
          "$.annualTotal": 125920
        }
      },
      {
        "description": "K2 250 g/km WLTP: 46 g over the 204 threshold at 154 kr",
        "given": {
          "$.co2Standard": "wltp",
          "$.co2": 250,
          "$.weightKg": 1900,
          "$.kmPerYear": 12000,
          "$.over25Years": false
        },
        "expect": {
          "$.vehicleTaxPerPeriod": 28344,
          "$.vehicleTaxAnnual": 56688,
          "$.annualTotal": 140088
        }
      },
      {
        "description": "K3 200 g/km NEDC: 32 g over the 168 threshold at 188 kr",
        "given": {
          "$.co2Standard": "nedc",
          "$.co2": 200,
          "$.weightKg": 1500,
          "$.kmPerYear": 0,
          "$.over25Years": false
        },
        "expect": {
          "$.vehicleTaxPerPeriod": 27276,
          "$.vehicleTaxAnnual": 54552
        }
      },
      {
        "description": "K4 an electric car pays the base fee and the kilometre charge",
        "given": {
          "$.co2Standard": "wltp",
          "$.co2": 0,
          "$.weightKg": 2100,
          "$.kmPerYear": 15000,
          "$.over25Years": false
        },
        "expect": {
          "$.vehicleTaxAnnual": 42520,
          "$.kilometreCharge": 104250,
          "$.annualTotal": 146770
        }
      },
      {
        "description": "K5 4,000 kg: weight-based, 73,795 + 500 × 3.10",
        "given": {
          "$.co2Standard": "wltp",
          "$.co2": 300,
          "$.weightKg": 4000,
          "$.kmPerYear": 0,
          "$.over25Years": false
        },
        "expect": {
          "$.vehicleTaxPerPeriod": 75345,
          "$.vehicleTaxAnnual": 150690
        }
      },
      {
        "description": "K6 a car over 25 years old pays no bifreiðagjald, but still the kilometre charge",
        "given": {
          "$.co2Standard": "nedc",
          "$.co2": 220,
          "$.weightKg": 1300,
          "$.kmPerYear": 5000,
          "$.over25Years": true
        },
        "expect": {
          "$.vehicleTaxAnnual": 0,
          "$.annualTotal": 34750
        }
      }
    ]
  }
}