Fyrir leiðsögumenn, bílstjóra og ljósmyndara
Fustle fyrir ferðaþjónustu á Íslandi
Þung sumur, róleg vetur, tvö VSK-þrep og bíll sem kostar meira en flestir. Fustle heldur skilaskyldum sýnilegum í rólegu mánuðunum og bílkostnaðinum skráðum fyrir frádráttinn.
Zero months still have filings
Even with no income in winter, the withholding return and the VAT return can still be due while your registration is active. Fustle lists them as tasks until a tax connection exists. On the flexible Payroll plan the service fee is 0 ISK in a month with no payments.
The challenge
Why contractors choose Fustle
What makes tourism different
- ×Highly seasonal: most income May–September, little October–March
- ×Filings can still be due in months with no income
- ×Guiding with transport is often 11% VAT while other services are 24%
- ×Vehicle costs are large and only deductible with a mileage log
- ×Many guides are not Icelandic speakers
How Fustle helps
- ✓Flexible Payroll costs 4% of payments received, capped at 13,900 ISK, and 0 ISK in months without payments
- ✓Filing duties stay listed in zero months so nothing is forgotten
- ✓VAT rate chosen per invoice line, 11% or 24%, and kept separate in the summary
- ✓Vehicle costs recorded against the business-use share for RSK 4.03
- ✓Available in English
What the vehicle deduction is worth
Illustration: a guide with 1,500,000 ISK of annual vehicle costs and 80% business use documented in a mileage log
Annual vehicle costs
1.500.000 kr
fuel, insurance, maintenance, depreciation
Deductible share
1.200.000 kr
80% business use on RSK 4.03
Lower taxable profit
378–555k kr
at the 2026 marginal rates of 31.49–46.29%
Without a mileage log kept as you drive, the deduction is not accepted. Start the log on the first tour of the season.
How it works
Three steps — no paperwork
Record the tour and invoice it
Tour or service, VAT rate per line, customer at home or abroad.
Log the vehicle and receipts
Mileage per tour and receipts for fuel and maintenance, as you go.
See the month's payroll and filings
Payroll calculates salary, contributions and withholding, in busy and quiet months alike, and lists the filings you complete.
Questions from tourism professionals
Do I need to file returns when I have no income?
While your registration is active, the withholding and VAT returns can still be due. Fustle keeps them visible as tasks. If the business pauses for a season you can notify Skatturinn so the duty lapses.
How does the vehicle deduction work for a tour vehicle?
Business-use share × total vehicle costs, shown on the RSK 4.03 statement with your tax return and backed by a mileage log.
Do I pay Fustle in the off-season?
On the flexible Payroll plan the fee is 4% of payments received, so it is 0 ISK in a month with no payments. Invoicing, Invoicing + Expenses and fixed Payroll are monthly subscriptions. See pricing.
Is Fustle available in English?
Yes. The interface, invoices and support are available in English.
Useful guides
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