Ísland·Destination guide · Northern Europe
Iceland
64.1466° N · Northern Europe · Schengen · EEA / EFTA (not EU)
Iceland still keeps a lodging guest register — then heimagisting’s 90-day gate, not an EU licence, shapes apartment short stays.
Under reglugerð nr. 1277/2016 art. 6 (stoð in lög nr. 85/2007), every gististaður must keep a register of overnight guests with name, kennitala or date of birth, address and nationality; hotels, guesthouses and hostels (art. 4 a–d) must also hold a copy of valid ID or a passport number. Keep the register at least 12 months and produce it when lögregla or sýslumaður asks — electronic is allowed. Separately, heimagisting (flokkur I) is individual registration via sýslumaðurinn á höfuðborgarsvæðinu / Ísland.is: domicile or one other personally used owned property, ≤90 rented days or ≤ISK 2,000,000 combined per calendar year, with a skráningarnúmer on every listing. Categories II–IV need rekstrarleyfi and collect gistináttaskattur (800 kr per unit from 1 Jan 2025). Iceland is Schengen and EEA/EFTA — not an EU Member State.
NextStay relevance · Iceland
5 / 5
Essential
Reglugerð 1277/2016 requires every gististaður to keep a næturgesta skrá (name, kennitala or date of birth, address, nationality; retain ≥12 months for lögregla / sýslumaður) — while heimagisting is capped at 90 days or ISK 2,000,000 with a skráningarnúmer, and gistináttaskattur (800 / 400 kr) hits flokkur II–IV lodging, not compliant heimagisting.
At a glance · Iceland
Gestaskrá
All gististaðir · 12 mo
Heimagisting
90 days / 2m ISK
Skráningarnúmer
On every listing
Gistináttaskattur
800 kr · II–IV
Who this is for
What hosts and hotels actually need to know
Iceland’s lodging stack is denser than Norway’s housing-day caps and clearer than inventing an EU STR portal. First, gestaskrá: reglugerð 1277/2016 art. 6 covers every gististaður — hotels, guesthouses, hostels, heimagisting, apartment lodging and holiday homes alike. Capture the statutory fields before the stay; for art. 4 a–d types also keep ID documentation or passport number; retain ≥12 months for inspection. There is no same-day national electronic guest-filing portal akin to Portugal’s SIBA — keep-and-produce. Second, heimagisting vs commercial lodging: flokkur I is registration (not a full rekstrarleyfi), capped at 90 days or ISK 2,000,000, max five rooms / ten persons per property, individuals only, renewed each calendar year with a nýtingaryfirlit. Exceed the caps, use a company, or run hotel-like apartment stock → flokkur II–IV rekstrarleyfi from the district commissioner plus heilbrigðisnefnd starfsleyfi where required. Third, Skatturinn: compliant heimagisting is fjármagnstekjur (no cost deduction; not VSK- or gistináttaskattur-liable); commercial lodging remits gistináttaskattur and reduced-rate VSK on accommodation. Fourth, Reykjavík land-use can confine commercial lodging to permitted zones — confirm with the Planning Officer before converting residential stock. Self check-in works when required guest-register data (and ID documentation where art. 4 a–d applies) are captured before access is released.
Front desk or digital, art. 6 is unchanged: every overnight guest goes in the gestaskrá, identity documentation is held for hotel / guesthouse / hostel types, and gistináttaskattur remits with the VAT cycle.
- 01Record name, kennitala or date of birth, address and nationality for every overnight guest
- 02Keep a copy of valid ID or passport number for hotels, guesthouses and hostels (art. 4 a–d)
- 03Retain the register ≥12 months; produce to lögregla or sýslumaður on request
- 04Register for gistináttaskattur and remit 800 kr per lodging-tax unit (400 kr campsites) on the two-month settlement clock
Chapter · Gestaskrá
Lodging guest register (reglugerð 1277/2016 art. 6)
Every gististaður must keep a næturgesta skrá with statutory identity fields — retain at least 12 months and produce to lögregla or sýslumaður on request.
Statute
“Á gististað skal haldin skrá yfir næturgesti með upplýsingum um nafn, kennitölu eða fæðingardag, heimilisfang og þjóðerni. Þá skal vera til staðar afrit af gildum persónuskilríkjum til staðfestingar eða vegabréfsnúmer viðkomandi á gististöðum samkvæmt liðum a. - d. í 4. gr. þessarar reglugerðar. Skráin skal varðveitt í að minnsta kosti 12 mánuði og vera aðgengileg lögreglu og sýslumanni þegar þess er óskað. Heimilt er að halda rafræna skrá.”
- 01
Who must keep a register
Art. 6 applies to every gististaður under the regulation — not only hotels. That includes heimagisting, apartment lodging and holiday homes once they are operated as lodging for consideration (≤30 consecutive days; longer continuous lets fall under húsaleigulög). Occasional unpaid private hospitality sits outside that lodging wording; once you sell overnight accommodation as a gististaður, plan for the full register.
- 02
Fields, ID documentation, 12-month retention
Record name, kennitala or date of birth, address and nationality. For hotels, larger/smaller guesthouses and lodges/hostels (art. 4 a–d), also keep a copy of valid personal ID or the guest’s passport number. The register must be kept at least 12 months and made available to the police and the district commissioner on request. Electronic registers are expressly allowed. The Icelandic text does not require a personally signed erklæringsskjema of the Norwegian type — do not invent one — but a passport photo dump without the statutory fields (and without ID documentation where a–d applies) does not meet art. 6.
- 03
Keep-and-produce — no same-day national portal
Unlike Portugal’s SIBA, Iceland does not run a same-day national electronic guest-filing portal for every stay. Capture, retain ≥12 months, and produce when lögregla or sýslumaður asks. Police separately enforce the broader restaurants/lodging/entertainment regulation; heimagisting supervision sits with sýslumaðurinn á höfuðborgarsvæðinu.
- 04
Schengen purpose, Icelandic form
Article 45 of the Convention Implementing the Schengen Agreement sets the lodging-provider guest-record purpose. Iceland implements that purpose domestically through lög 85/2007 and reglugerð 1277/2016 art. 6 — use the Icelandic fields and retention rule, not a generic EU checklist or another Nordic state’s signed-card wording.
Chapter · Heimagisting
Heimagisting — 90 days, 2m ISK, skráningarnúmer
Flokkur I heimagisting is Iceland’s registered individual short-stay track under lög 85/2007 art. 3 and reglugerð 1277/2016 art. 13 / 38–41 — still in force with annual renewal.
- 01
What qualifies as heimagisting
Heimagisting is paid lodging at an individual’s legal domicile or in one other property the individual owns and uses personally. Only individuals may register — companies and other legal entities must apply for a commercial rekstrarleyfi. Max five rooms or space for ten persons per property; more pushes the operation into flokkur II even if other heimagisting conditions look met. Inside urban areas, domicile registration is the practical gate regardless of title ownership on the domicile itself.
- 02
90 days or ISK 2,000,000 — combined across both properties
Aggregate rented overnight stays may not exceed 90 days per calendar year, and rental income may not exceed ISK 2,000,000 — regardless of whether one or two properties are registered. Day counts attach to the property’s fixed number / registered name, not the registrant’s kennitala; a new person cannot register the same property once that year’s allowance is exhausted. Crossing either threshold, operating without registration, or omitting the skráningarnúmer from marketing can trigger administrative fines (up to ISK 1,000,000 per violation on Ísland.is guidance), deregistration, and refusal of the next year’s renewal.
- 03
Register, renew, report utilisation
Register via Ísland.is / sýslumaðurinn á höfuðborgarsvæðinu (2026 registration fee ISK 9,200 on the portal). Registration lasts the calendar year and must be renewed before operations resume. When the year’s allowance is used — or by year-end — submit a sundurliðað nýtingaryfirlit of rented days and income; filing is a condition for renewing. Display the allocated skráningarnúmer prominently on all marketing, including online booking sites and on-site signage.
- 04
Beyond the cap — flokkur II–IV rekstrarleyfi
If you exceed heimagisting limits, want year-round hotel-like apartment inventory, or operate as a legal entity, deregister heimagisting and apply for an operating licence (categories II–IV) from the district commissioner plus the applicable heilbrigðisnefnd starfsleyfi. In Reykjavík, start with a Planning Officer inquiry — commercial lodging is only permitted in certain land-use zones. Fire, hygiene and building-use rules tighten once you leave flokkur I.
Chapter · Skattur & gistináttaskattur
Skatturinn, VSK and lodging tax
Compliant heimagisting is capital-income taxed without gistináttaskattur. Category II–IV lodging collects a national lodging tax — 800 kr per unit from 1 January 2025.
- 01
Heimagisting — fjármagnstekjur when conditions hold
Skatturinn taxes registered heimagisting that stays within the statutory definition and the ISK 2,000,000 income ceiling as fjármagnstekjur: no cost deductions against the income, and the activity is not treated as VSK-liable business. If registration is cancelled or income exceeds the ceiling, all heimagisting income for that year is treated as business/self-employment income. Joint owners are assessed on combined heimagisting income against the 2,000,000 kr gate.
- 02
Gistináttaskattur — 800 / 400 kr on II–IV (and campsites)
Act no. 87/2011 requires collection of gistináttaskattur on each sold lodging-tax unit (accommodation for up to one day / overnight, generally under one month). From 1 January 2025 Skatturinn lists 800 kr for hotels, guesthouses and other establishments with a category II–IV operating licence, and 400 kr for campsites / motorhome pitches and domestic cruise-ship passengers. Operators must register on the lodging-tax register and file electronically on the same two-month settlement periods as VSK, due by the 5th of the second month after the period. Compliant heimagisting that is not VSK-liable is outside this remittance — Skatturinn’s own FAQ states heimagisting is not gistináttaskattur-liable when all heimagisting conditions hold.
- 03
No separate municipal tourist tax layer
Gistináttaskattur is a national Treasury tax administered by Skatturinn — not a Reykjavík / Akureyri city bed tax you invent on top. Do not quote a municipal guest-night levy unless primary local law creates one; as of this review the operative lodging levy for licensed II–IV stays is the national 800 kr unit.
Chapter · EEA / Schengen
EEA, Schengen and what is not EU law here
Iceland is Schengen and EEA/EFTA, not an EU Member State. GDPR applies via the EEA; Regulation (EU) 2024/1028 is not automatically Icelandic law.
- 01
Schengen — Article 45 purpose, Icelandic reglugerð form
Schengen lodging-record purpose is implemented through Iceland’s own restaurants/lodging statute and reglugerð 1277/2016 art. 6. Use Icelandic fields, the a–d ID-documentation rule, and 12-month retention — not a Portuguese boletim or a Norwegian personally signed erklæringsskjema wording copied across.
- 02
GDPR via the EEA (lög nr. 90/2018)
Regulation (EU) 2016/679 applies in Iceland through the EEA Agreement and is given force by lög nr. 90/2018 um persónuvernd og vinnslu persónuupplýsinga. Gestaskrá fields, passport numbers and access logs are personal data. Collect what the legal basis requires, inform guests, secure storage for the 12-month lodging duty (and any justified operational retention), and avoid unnecessary full passport-image archives when the regulation asks for verified fields or a copy/number for a–d types.
- 03
Regulation (EU) 2024/1028 — EU instrument; EEA watchlist
From 20 May 2026 the EU short-term rental data framework applies where EU Member States operate registration procedures and require platforms to transmit activity data. Iceland is not an EU Member State: the regulation does not apply here by virtue of EU membership alone. EEA incorporation (the act is marked EEA-relevant) is a separate Joint Committee process — do not invent platform delisting duties or an EU single digital entry point for Iceland until primary Icelandic/EEA instruments say so. Iceland already runs its own heimagisting skráningarnúmer and gestaskrá duties independently of 2024/1028.
Remote arrival · Still the law
Self check-in under Icelandic rules
Remote arrival is common after Keflavík transfers into Reykjavík, Akureyri and South Coast cottages. The compliance gate is capturing art. 6 gestaskrá data — and ID documentation where art. 4 a–d applies — before door codes or lockbox instructions unlock.
Guest-register data before access
Build name, kennitala or date of birth, address and nationality into the check-in flow itself. For hotels, guesthouses and hostels, also capture ID copy or passport number before releasing access. A booking confirmation alone is not a gestaskrá entry.
Keep-and-produce, not a portal clock
Unlike Portugal’s SIBA, Iceland does not run a same-day national electronic guest-filing portal for lodging. Capture, retain ≥12 months, and produce when lögregla or sýslumaður asks.
Heimagisting caps are a separate prerequisite
A completed gestaskrá does not stretch the 90-day or ISK 2,000,000 heimagisting ceiling. Confirm registration, skráningarnúmer display and remaining days/income before automating remote arrival at scale.
Weather and directions still matter
Icelandic arrivals are wind-, road- and daylight-sensitive. Release access instructions only after required guest data is in — then pair them with weather-aware directions and safety notes for remote properties.
City & regional layers
Gestaskrá and heimagisting rules are national. Commercial lodging land-use and health permits are local — confirm Reykjavík zoning and each sveitarfélag’s heilbrigðisnefnd before assuming a keybox flat can run year-round.
Reykjavík — zoning plus capital-area heimagisting oversight
01Reykjavík — zoning plus capital-area heimagisting oversight
Sýslumaðurinn á höfuðborgarsvæðinu runs heimagisting registration and supervision nationwide via Ísland.is. For flokkur II–IV in the capital, Reykjavík.is requires a Planning Officer check first — lodging is only permitted in certain land-use zones — then heilbrigðisnefnd starfsleyfi and district-commissioner rekstrarleyfi. Gestaskrá still applies. No separate Reykjavík city bed tax on top of national gistináttaskattur for II–IV.
Akureyri — same national stack, northern arrivals
02Akureyri — same national stack, northern arrivals
Akureyri applies the same art. 6 gestaskrá and the same heimagisting / II–IV split. North-Iceland flight and road timing make pre-completed guest data especially valuable. Confirm local health-committee and building-use steps before converting residential stock to year-round commercial lodging — do not invent a municipal tourist tax.
Vík & the South Coast — weather-timed remote stays
03Vík & the South Coast — weather-timed remote stays
Vík í Mýrdal and nearby holiday homes sit on the same national heimagisting and gestaskrá rules. Wind, ice and Ring Road closures reward releasing access only after guest data is captured and directions are weather-checked. Summer-house heimagisting may need drinking-water certification from health inspectors per Ísland.is — confirm before listing.
This is the law · Here is the reference
Sources & references
Primary statutes, EU instruments and competent authorities. Open the link when your property is at stake.
- [01]Local lawLög nr. 85/2007 — veitingastaðir, gististaðir og skemmtanahald
Primary statute: gististaður definition, flokkur I heimagisting (90 days / VAT-Act income ceiling), flokkur II–IV commercial lodging, licensing and administrative fines.
- [02]Local lawReglugerð nr. 1277/2016 — veitingastaðir, gististaðir og skemmtanahald
Art. 6 gestaskrá (fields, a–d ID documentation, ≥12 months, lögregla/sýslumaður access); art. 13 heimagisting; arts. 38–41 registration, utilisation reports and skráningarnúmer.
- [03]AuthorityÍsland.is — Homestay (heimagisting) information and application
Official registration portal guidance: 90 days / ISK 2,000,000, skráningarnúmer, annual renewal, 2026 fee ISK 9,200, fire-safety and marketing duties.
- [04]AuthorityÍsland.is — Accommodation licence (rekstrarleyfi)
Operating-licence path for commercial accommodation (categories beyond heimagisting), including EEA/EFTA residence exemptions and indefinite licence validity.
- [05]AuthorityReykjavík — Lodging establishments
Municipal classification of flokkur I–IV, Regulation 1277/2016 enforcement by police, land-use permission check, and II–IV health + district-commissioner permits.
- [06]AuthoritySkatturinn — Lodging tax (gistináttaskattur)
Official rates from 1 Jan 2025: 800 kr for II–IV licensed lodging units; 400 kr campsites / domestic cruise; registration and two-month electronic filing.
- [07]Local lawLög nr. 87/2011 — gistináttaskattur og innviðagjald
Primary lodging-tax statute: taxable lodging-tax unit, remittance duty, exemptions tied to non-VSK lodging (with cruise-ship carve-outs).
- [08]AuthoritySkatturinn — Leigutekjur / heimagisting tax treatment
Official guidance: compliant registered heimagisting as fjármagnstekjur within ISK 2,000,000; not VSK- or gistináttaskattur-liable when conditions hold.
- [09]Local lawLög nr. 90/2018 — persónuvernd og vinnsla persónuupplýsinga
Icelandic GDPR implementation giving Regulation (EU) 2016/679 force via the EEA Agreement.
- [10]EU lawConvention Implementing the Schengen Agreement — Art. 45
Schengen lodging-provider guest-record purpose implemented in Iceland via lög 85/2007 / reglugerð 1277/2016.
- [11]EU lawGDPR — Regulation (EU) 2016/679
Personal-data rules for identity, gestaskrá and access processing — applicable in Iceland via the EEA Agreement / lög 90/2018.
- [12]EU lawRegulation (EU) 2024/1028 — short-term rental data
EU Member State framework for STR registration data and platform sharing where registration systems exist (from 20 May 2026). Marked EEA-relevant but not automatically Icelandic law; EEA Joint Committee incorporation is separate.
- [13]AgencyEuropean Commission — STR transparency rules
Plain-language explanation of the May 2026 EU framework — do not read as creating Icelandic duties absent EEA incorporation.
After the law · The product
Where NextStay fits
After the law is clear: we build gestaskrá capture into the check-in gate — so Icelandic hosts can run weather-timed remote arrivals without skipping identity duties or heimagisting caps.
01
Guest data before the key
Online check-in collects art. 6 fields — and ID documentation where the lodging type requires it — before door instructions unlock.
02
Keep-and-produce ready records
Structured guest data stays organised for the 12-month retention window and lögregla / sýslumaður inspection — without pretending Iceland runs a same-day national filing portal.
03
Host visibility without desk chaos
Hotels and individual hosts see who has completed check-in, who is blocked, and when access can release — including late Keflavík transfers and South Coast weather holds.
04
Destination guidance in the workspace
This Iceland dossier stays attached to the market — gestaskrá, heimagisting 90-day / 2m ISK caps, gistináttaskattur for II–IV, and EEA/Schengen accuracy — not a generic EU footnote.
Cities in Iceland
Reykjavík
Gateway stays need gestaskrá capture before access, heimagisting or II–IV licensing as applicable, and a Planning Officer check before commercial lodging in restricted zones — plus Keflavík transfer timing.
Gestaskrá · Heimagisting / II–IV · Self check-in gate
Akureyri
North-Iceland arrivals reward pre-completed guest registers on the same national heimagisting and art. 6 stack — confirm local health and building-use steps for commercial lodging.
Gestaskrá · Northern arrivals · Heimagisting caps
Vík
South Coast weather and Ring Road timing make remote check-in valuable — still the national gestaskrá and heimagisting rules; confirm summer-house water certification when listing frístundahús.
Weather-timed access · Gestaskrá · Heimagisting / holiday homes
NextStay provides operational tools and general regulatory information, not legal advice. Hosts remain responsible for confirming the rules that apply to their accommodation in Iceland. Research last verified .