WORKING LEGALLY AS A PHOTOGRAPHER, PHOTO TOUR GUIDE OR PHOTO WORKSHOP TEACHER IN ICELAND

If you are planning to work as a photographer in Iceland or offer photo tours or photo workshops in Iceland there are important legal requirements you need to be aware of.

In Iceland, all photographers must operate under Icelandic law and every foreign photographer who comes to Iceland to work should do the same. Iceland is a country with clear rules and legal obligations for professional photographers. If you're planning to work here, have photo tours or photo workshops it's essential to understand and respect those requirements from the start.

Whether you're coming for a short-term project or a longer stay, it's important to understand the legal requirements before you start shooting. This page is here to help guide you through the essentials, permits, taxes, registrations, and everything in between so you can focus on your creative work with peace of mind.

We’re here to inform and support fellow creatives navigating the Icelandic system. If you’re unsure where to start or need help understanding the process, don’t worry, you’re not alone. We’ve gathered the key information and resources to make it easier for you to work legally and confidently in one of the world’s most stunning locations.

Below, you'll find helpful information and links to get you started.

Determine your need for a work permit

To live and work in Iceland, you will first need a personal ID number (kennitala) and an electronic ID (rafræn skilríki)
EEA/EU Citizens: Citizens of the European Economic Area (EEA) or European Union (EU) can work in Iceland without a work permit.
Non-EEA/EU Citizens: If you're from outside the EEA/EU and plan to work in Iceland, you'll typically need a work permit. This requires securing a job offer and signing an employment contract before applying. The application should be submitted to the Directorate of Immigration, which will forward it to the Directorate of Labour for processing.

Register for value added tax (VAT) if applicable

If you're selling taxable goods or services in Iceland, including photography services, you may need to register for VAT. This applies to both foreign and domestic self-employed individuals. Registration is required if your taxable turnover exceeds ISK 2,000,000 in a twelve-month period.
Those who sell goods and services in Iceland must declare and pay VAT, 24% or 11%, which must be added to their price of the goods and services they are selling

Contractors

All business activities and individual personal services (contractors/freelance contractors) carried out by non-resident parties in Iceland are liable to income tax. Payments are subject to taxation, regardless of if they are made by a resident or by a non-resident party. Tax liability is limited to services and activities rendered in Iceland thereby payments for services or activities rendered abroad and then used in Iceland are not taxable.

Limited tax liability applies to income of both individuals and legal persons without permanent residence in Iceland.

Non-resident individuals having neither permanent residence in Iceland nor having stayed in the country for 183 days or longer in any given 12-month period (this also applies to Icelandic citizens)
Non-resident legal persons, such as foreign corporations, enterprises and institutions without a permanent establishment or legal registration in Iceland.

Drone regulations

The new EU regulations on the operation of unmanned aircraft (drones) have been implemented in Iceland.
Mandatory Registration: All drone operators must register on flydrone.is and pay a registration fee. The registration is valid for five years
Proof of Competency: Remote pilots must demonstrate their competency. Online exams for A1/A3 categories are available free of charge. For the A2 category, exams must be taken at the Icelandic Transport Authority or approved institutions.
Please note that the use of drones within protected areas may require separate permits.
Drones intended for commercial use must be registered with the Icelandic Transport Authority

Build a Local Network

Establishing connections with local photographers, joining professional groups, and participating in community events can be invaluable. Networking can lead to collaborations, client referrals, and a better understanding of the local market. We at The Icelandic Professional Photographers Association welcome all photographers living in Iceland to join us. The only requirements are:

That you have an Icelandic kennitala (ID number)
You work in photography (part time or full time)
You conduct your business legally and professionally.

To work on a photography project in Iceland as a non-Schengen individual, you need to consider the following permits and conditions:

Residence permit or visa

If your project lasts less than 90 days, you can apply for a Schengen visa in connection with a work-related stay or an art project.
If the project takes longer than 90 days, you must apply for a residence permit for employment or self-employment (artists, photographers, etc.) with the Directorate of Immigration.

Work permit

If you intend to work for payment or sell the photography project (e.g., commercially), you need a work permit or a residence permit with work rights.
If you are working for foreign media or an art institution, the project may fall under temporary foreign employment and require special approval.

Permits for shooting in certain areas

If you intend to take pictures in protected areas (e.g., national parks, private land, or state-owned areas), you often need to apply for a permit from:

The Environment Agency (e.g., in national parks)
The relevant municipality
The landowner, if on private property
If you are using drones in Iceland please be aware of all drone regulations

Customs and equipment

If you bring photography equipment from abroad, you may need to register it with customs as temporary importation (e.g., with an ATA Carnet or other documents).

Legal Requirements for operating photo tours and photo workshops in Iceland

If you are planning a photo tour or a photo workshop in Iceland, there are legal requirements for operating such trips, especially when transporting paying clients by car.

As the number of photo tours and photo workshop continues to grow in Iceland, we at the Icelandic Professional Photographers Association want to help ensure that all operations are conducted safely, legally, and in line with Icelandic regulations.

To operate legally while driving participants on a photo tour or workshop:

You must hold a valid professional/commercial driving license issued within the EEA. This applies to all driving license categories and includes category B (up to 9 passengers).
You must have an operating license (rekstrarleyfi) issued by the Icelandic Transport Authority. This license is available only to EEA-based citizens & companies (see attachment).
You must use a vehicle that is licensed & registered for paid passenger transport and officially registered under your operating license. Most rental cars do not meet this requirement.

Photo tours and photo workshops led by individuals who do not meet these criteria, particularly non-EEA citizens driving clients, are considered illegal under Icelandic law.

The Icelandic police are actively monitoring illegal photo tour operations and regularly stop vehicles suspected of violating these rules. If you're caught without the proper licenses and transport setup, you may be required to immediately cancel your trip, drop everything and pay a significant fine, resulting in serious disruption for you and your clients.

For more detailed information, please refer to this official resource from the Icelandic Transport Authority:

We also encourage you to work with a local Icelandic company when planning a workshop in Iceland.

One of the conditions of a operating permit is that the legal domicile of the operator is registered within the European Economic Area and therefore parties outside the EEA cannot be issued such a permit in Iceland. Those parties that cannot obtain a permit to operate a passenger transportation service as a result of this, can hire a person with an operating permit to handle the driving for them. A list of permit holders is available here

If you have any questions, we encourage you to reach out to the Icelandic Transport Authority or The Icelandic Tourist Board.

Travel Agencies - Information for applicants

The operations of travel agencies are subject to the Act on the Icelandic Tourist Board No. 96/2018, Act on package travel and linked travel arrangements No. 95/2018 and Regulation on the Travel Insurance Fund No. 812/2021.

According to Chapter III of the Act on the Icelandic Tourist Board, anyone intending to operate as a travel agency must be licensed by the Icelandic Tourist Board. If the operations of an applicant are subject to the Act on package travel and linked travel arrangements the applicant must become a member of the Travel Insurance Fund prior to the licence being issued. The validity of issued licences is indefinite.

An application for licence must be submitted to the Icelandic Tourist Board no later than two months before the beginning of planned operations.

A travel agency is an entity, either a natural person (individual) or a legal person (company), that compiles, organises, offers for sale and/or sells package travel or facilitates the sale of linked travel arrangements for business purposes, regardless of whether done on own initiative or at the request of a customer, domestically or abroad.

The term travel agency refers to all traders, i.e. organisers and retailers that offer for sale or sell services that are subject to Act on package travel and linked travel arrangements No. 95/2018.

A travel agency may also perform and offer for sale all travel services offered by a day tour provider, whether in the form of a package or not.

It is highly important that managers and representatives of travel agencies familiarize themselves with laws and regulations applying to their operations and that all information provided is correct and in accordance with current legal requirements.

Please bear in mind that the Icelandic Tourist Board can cancel a licence or impose administrative fines on a travel agency that has provided false or inadequate information required for the determination of premiums and insurance, regardless whether violations are committed willfully or by negligence. An intentional violation or violation that is the result of gross negligence, can result in fines or imprisonment of up to two years, in the case of a serious offence.