Iceland in the register

Rules and sources

Disclosure threshold

All legal persons; individuals > ISK 200,000 (ISK 300,000 from 2018)

Legal framework

Act No. 162/2006 on the Activities of Political Organisations (Lög nr. 162/2006 um starfsemi stjórnmálasamtaka, as amended by Act 139/2018): parties must file certified annual accounts with Ríkisendurskoðun (the National Audit Office) by 1 November; since 2020 the Office publishes party accounts and candidates' statements in full, together with the list of supporters. The names of all legal-person donors are published, as are those of natural persons giving more than ISK 300,000 (ISK 200,000 until 2018); donations are capped at ISK 550,000 per donor (ISK 1,100,000 for founding contributions and ISK 400,000 to individual candidates). State funding (a basic operating grant of ISK 12 million plus a per-vote share) is decided by the Ministry of Finance and Economic Affairs (fjármála- og efnahagsráðuneyti) and published by the Government Offices (Stjórnarráðið). There is no lobby register.

Currency

ISK, converted to euro at the ECB annual average rate

Sources

• Ríkisendurskoðun – Útdráttur úr ársreikningum stjórnmálasamtakaRíkisendurskoðun (National Audit Office of Iceland) · 2007-2017 annual accounts (extracts), 2010-2012 for L-listinn from a multi-year extract · 3,522 rows
• Ríkisendurskoðun – Skilalisti (ársreikningar stjórnmálasamtaka)Ríkisendurskoðun (National Audit Office of Iceland) · 2022-2024 annual accounts of parties and local lists (2025 not yet published) · 1,275 rows
• Ríkisendurskoðun – party accounts and extracts 2018-2021 from the previous website (rikisendurskodun.is), Internet Archive copiesRíkisendurskoðun (National Audit Office of Iceland); files retrieved from the Internet Archive (web.archive.org) · 2018 (standardised extracts), 2019-2021 (full accounts as archived; 2020 largely missing, partly recovered from 2021 comparatives) · 923 rows

Caveats

• Iceland has no machine-readable donation register: every row is parsed from PDF documents of Ríkisendurskoðun (National Audit Office). Amounts are annual totals per donor and recipient as printed in the accounts; no dates are published.
• 2007-2017 ("Útdráttur" extracts): every legal-person donor is named; individuals are named only above the legal threshold (ISK 200,000; ISK 300,000 in the 2018 amendment). Validation: in 143 of 145 extracts the parsed legal-person donations equal the "Framlög lögaðila" line of the extract's own income statement. Known differences are in the source itself: Samfylkingin 2016 (list sums to ISK 7,395,000, statement says 7,425,000), Viðreisn 2016 is complete once the company "1912" is counted, Besti flokkurinn 2010 (ISK 14 difference). Negative rows are reversed uncollected pledges (Samfylkingin 2010) and a corrected overpayment (Framsóknarflokkurinn 2009), as published.
• Aggregated amounts (individual donations and membership fees below the threshold) are NOT in the donations data; see the party accounts data (2007-2017 only).
• 2018-2021 (source Ríkisendurskoðun – party accounts and extracts 2018-2021 from the previous website (rikisendurskodun.is), Internet Archive copies): the accounts for these years are no longer listed on the current rikisend.is site (the Skilalisti starts in 2022, the publication index stops at the 2017 extracts); the files of the previous websites were retrieved from the Internet Archive and parsed with the same checks (extracts against their income statement, full accounts against the totals printed under each list). Recipients with donor rows per year: 2018: 22; 2019: 8; 2020: 2; 2021: 4. Coverage is good for 2018 (every archived list matches its income statement except Sósíalistaflokkur Íslands, whose 2018 donors are the two individuals printed in the prior-year column of the 2019 accounts). Later years are partial: many accounts were never archived, are scans, or exist only as a truncated capture. Known gaps: 2020 has donor rows only for Miðflokkurinn (taken from the prior-year column of its 2021 accounts) and Sósíalistaflokkur Íslands; the 2020 accounts of Samfylkingin, Sjálfstæðisflokkurinn, VG, Viðreisn and Framsóknarflokkurinn are not archived. Framsóknarflokkurinn 2021 exists only as a truncated capture; VG 2021 is a scan with a garbage text layer (statement: legal persons ISK 5,700,000) and was not transcribed; Sjálfstæðisflokkurinn 2021 is partial (the lists that add up to their printed totals give ISK 28.4 million, the income statement says legal persons ISK 32.2 million; the remaining list does not reconcile and is left out). Scanned pages whose OCR names were unusable were read by eye from the page images (Framsóknarflokkurinn 2019, Sósíalistaflokkur Íslands 2018-2020; hand-read rows are labelled in description); aggregate lines such as "Framlög undir kr. 300.000" and membership fees are not donors and are not included. Missing or unusable archive copies: Framsóknarflokkurinn 2021 (archived copy truncated).
• 2025: accounts are due by 31 October 2026; at collection (28 September 2026) only 3 small lists had filed and their accounts were still under review (not published).
• 2022-2024 (full audited accounts): donor notes are parsed with a block parser and each list is checked against the (sub)totals printed under it; lists whose items do not add up to the printed total are not ingested: Garðabæjarlistinn 2024; Samfylkingin á Seltjarnarnesi 2020; Sjálfstæðisflokkurinn 2021 (Garðabæjarlistinn 2024 is a scan whose income statement shows no income from legal persons). In 52 files the parsed legal-person donations equal the first "Framlög lögaðila" line of the accounts; see validation.txt for every file.
• Scanned accounts: pages that are images (or carry an unusable embedded OCR layer) were OCRed with tesseract (Icelandic, cached in the downloaded files/ocr/); rows read by OCR are flagged in description and were accepted only inside lists that add up to their printed total. Framsóknarflokkurinn 2022 is a scan whose dot-leader tables defeat OCR: its 132 legal-person and 6 individual donors were hand-transcribed from pages 10-11 of the official PDF (manual/framsokn_2022_note3.csv) and match the printed totals (ISK 24,820,000 and 2,618,117). Vinstrihreyfingin - grænt framboð 2022 is a scan with a garbage text layer: its donors are taken from the prior-year (2022) comparative column printed in the party's 2023 accounts, which adds up to the 2022 totals (legal persons ISK 3,750,000).
• Some filings name contributions only in aggregate (e.g. Í-listinn 2022: "Framlög lögaðila (1 aðili) 300.000", no donor name); such amounts are not in the donations data. Many small lists and some parties (e.g. Píratar, Flokkur fólksins 2022-2024) received no donations above the naming threshold.
• Donors listed under legal persons include party sub-units (kjördæmisráð, fulltrúaráð, local associations) - intra-party transfers - tagged donor kind=party. donor kind of other legal persons is inferred from Icelandic legal-form suffixes (ehf., hf., sf., slf., ses., svf.) and name keywords, else "other".
• Earmarked contributions ("framlag til ..." = to a local or constituency unit of the party) are attributed to the party that filed the consolidated accounts; the unit is named in description.
• Private individuals' kennitala (national ID number) is never stored; for legal persons the kennitala printed in the accounts is kept in source ref.
• the party accounts data / the public funding data come from the standardised income statement of the 2007-2017 extracts only; "Ríkisframlög" includes the Alþingi parliamentary-group grant; municipal grants are funding_type=other; donations_individuals includes membership fees.
• Not ingested: the 2002-2006 "Fjárframlög" statements (multi-year tables; the Sjálfstæðisflokkurinn one lists donors only as "NN"), candidate (prófkjör/persónukjör) statements, and state-grant decisions (published only as Infogram graphics).
• Extract files skipped: 2002-2006-framlog-framsokn.pdf; 2002-2006-framlog-sjalfstaedis.pdf; 2002-2006-framlog-samfylk.pdf; 2002-2006-framlog-vinstri-gr.pdf.
• Full-accounts files without usable text: F-listinn á Seltjarnarnesi 2019 (no readable text even after OCR); Flokkur fólksins 2019 (no readable text even after OCR); F-listinn á Seltjarnarnesi 2021 (no readable text even after OCR); Betri Fjallabyggð 2018 (no readable text even after OCR); Sósíalistaflokkur Íslands 2018 (no readable text even after OCR).