Do I have to pay the broadcasting fee to RÚV?
Yes — the broadcasting fee is a statutory flat tax that you pay whether or not you own a TV or ever watch RÚV. The fee, based on the Act on the National Broadcasting Service no. 23/2013, is levied at assessment and collected by Iceland Revenue (Skatturinn) like any other tax. The amount for assessment 2026 is ISK 22,200 per person and falls on every individual aged 16 to 69 with income above a certain threshold (legal entities pay it too). The myth that survives is twofold: that the fee is a subscription only TV owners pay, and that it is still ISK 20,900 as many remember. Both are wrong. Because it is a flat tax, everyone pays the same amount regardless of means and regardless of whether there is a set in the home — you cannot "cancel" RÚV. And the figure has risen: the fee was ISK 20,900 at assessment 2024 but is now ISK 22,200, so older amounts still circulating online are out of date. Those exempt include people below the income threshold and old-age and disability pensioners in care and nursing homes.
📋 The rules
- The broadcasting fee is a statutory flat tax under the Act on the National Broadcasting Service no. 23/2013, levied at assessment and collected by Iceland Revenue — it is not an optional subscription.
- The amount at assessment 2026 is ISK 22,200 per person; it was ISK 20,900 at assessment 2024, so older figures seen widely are out of date.
- The fee falls on every individual aged 16–69 with income above a threshold — first at the assessment after turning 16 and last in the year they turn 70; legal entities pay it too.
- Because it is a flat tax, everyone pays the same amount regardless of means and regardless of whether there is a TV or radio in the home — there is no way to "cancel" RÚV.
- Those exempt include people below the income threshold and old-age and disability pensioners who live in care and nursing homes.
🔓 Exceptions
- People with income below the threshold for the tax year do not bear the broadcasting fee — it only falls on those above the mark at assessment.
- Old-age and disability pensioners living in care and nursing homes are exempt from the fee under the assessment rules.
- The fee follows the age band 16–69: it is first levied at the assessment after turning 16 and falls away after the year in which you turn 70.
⚠️ Penalties & fines
The broadcasting fee is collected like any other tax, so the "penalty" for not paying is the same as for arrears on public charges. If the fee is not paid by the due date, default interest accrues and the claim goes into a collection process with the state collector that can end in attachment and enforcement against assets, just like unpaid income tax. You cannot opt out by not owning a TV or switching off RÚV, because the flat tax is unrelated to use and is levied automatically at assessment. The hidden cost is twofold. On one hand the stale figure misleads people: someone budgeting for ISK 20,900 from 2024 underestimates the fee, which is ISK 22,200 at assessment 2026, and is caught out by an unexpected rise on the assessment notice. On the other, it is easy to overlook the exemptions — someone below the threshold or living in a nursing home should not bear the fee, and if it is levied by mistake you must object to the assessment to have it corrected rather than let it stand.
📎 Official sources
- Iceland Revenue (Skatturinn) · broadcasting fee (útvarpsgjald) →
- Iceland Revenue · key figures and rates 2026 (broadcasting fee ISK 22,200) →
- Althingi · Act on the National Broadcasting Service (RÚV) no. 23/2013 →
❓ Frequently asked
Do I have to pay the broadcasting fee if I have no TV?
Yes, the broadcasting fee is a flat tax rather than a subscription, so it is levied whether or not you own a TV or radio or ever watch RÚV. You cannot cancel the fee by not owning a set, because it is levied automatically at assessment on everyone aged 16 to 69 who is above the income threshold.
How much is the broadcasting fee in 2026?
The broadcasting fee at assessment 2026 is ISK 22,200 per person according to Iceland Revenue figures, and the fee rose by 3.7% at the turn of the year. Many remember the ISK 20,900 figure from assessment 2024, but that amount is out of date, so it is worth using the current figure when you check your assessment notice.
Who is exempt from the broadcasting fee?
Those exempt include people whose income is below the threshold for the tax year and old-age and disability pensioners living in care and nursing homes. The fee also follows the age band of 16 to 69, so it is first levied after you turn 16 and falls away after the year in which you turn 70.
What happens if I do not pay the broadcasting fee?
Default interest then accrues on the claim and it goes into a collection process with the state collector, exactly like unpaid income tax or other public charges. Collection can ultimately lead to attachment and enforcement against assets, so the fee cannot be ignored without consequences even though it is unrelated to how much you use RÚV.
Why is it called a flat tax?
The broadcasting fee is called a flat tax because everyone pays the same amount regardless of income or means, unlike income tax which is a proportion of earnings. This means the fee falls equally on everyone above the income threshold within the age band, which is why many find it proportionally heavier for lower earners than for higher earners.
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