Iceland — statutory late-payment rates
See historical headline rates for each half-year. To price an overdue invoice, return to the calculator and choose Iceland.
| Year | Jan–Jun (H1) | Jul–Dec (H2) |
|---|---|---|
| 2025 | 13.75% | 13.25% |
| 2024 | 13.30% | 12.80% |
| 2023 | 12.85% | 12.35% |
The applicable rate is determined by the payment date. Periods: Jan–Jun (H1) and Jul–Dec (H2). National/sector rules may apply.