Proposed Nature and Infrastructure Tax in Iceland
Posted: 29 September. 2026
The Icelandic Ministry of Industries has published a draft bill proposing a new annual Nature and Infrastructure Fee for visitors without tax residency in Iceland. The fee would apply to access to three state-owned attractions: Geysir, Gullfoss, and Þingvellir National Park.
Under the proposal, non-resident visitors would pay ISK 4,500 for a one-year digital access pass (ISK 3,000 during the off-season, November 1 to May 31). All visitors aged 18 and over would be required to obtain a digital QR-code pass, while tour operators would be able to purchase passes in advance on behalf of their customers. If adopted, the scheme would replace parking fees at the affected sites.
The Treasury estimates revenue of six to seven billion ISK per year. The fee is planned to take effect on May 1, 2027. The draft bill is open for consultation until October 7, 2026.
Note: “Infrastructure fee/tax” is the English translation of the Icelandic innviðagjald.The translation can be confusing, because Iceland already has a cruise ship infrastructure fee under that name (innviðagjald á skemmtiferðaskip), that is paid by the operator for each passenger per day the ship is in Icelandic waters.
The proposed Nature and Infrastructure Fee (náttúru- og innviðagjald) is a separate scheme under a new act: an access pass paid by individual tourists who visits the sites Geysir, Gullfoss or Þingvellir on shore excursions, in addition to the cruise ship infrastrcure fee.
