Auðlegðarskattur: temporary net wealth tax on individuals (enacted end of 2009)

A temporary tax on individuals' net wealth above ISK 75m (couples ISK 100m) in its last form; it ran from 2010 and was last assessed in 2014 on net wealth at the end of 2013. Source: the finance minister's written answer to Andrés Ingi Jónsson (154th session), which sets out the rules; althingi.is answers scripts with 403.