{"id":294,"date":"2026-08-10T14:43:31","date_gmt":"2026-08-10T14:43:31","guid":{"rendered":"https:\/\/managardur.fs.is\/?page_id=294"},"modified":"2026-08-19T13:34:14","modified_gmt":"2026-08-19T13:34:14","slug":"afslattur-af-leikskolagjoldum-i-reykjavik","status":"publish","type":"page","link":"https:\/\/managardur.fs.is\/index.php\/upplysingar-2\/afslattur-af-leikskolagjoldum-i-reykjavik\/","title":{"rendered":"Afsl\u00e1ttur af leiksk\u00f3lagj\u00f6ldum \u00ed Reykjav\u00edk"},"content":{"rendered":"\n
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Afsl\u00e6ttir af leiksk\u00f3lagj\u00f6ldum<\/h3>\n\n\n\n

Fr\u00e1 og me\u00f0 1. apr\u00edl 2026 gilda n\u00fdjar afsl\u00e1ttarreglur Reykjav\u00edkurborgar vegna leiksk\u00f3lagjalda. Eldri afsl\u00e1ttarflokkar falla ni\u00f0ur og n\u00fdir tekjutengdir afsl\u00e6ttir taka vi\u00f0.<\/p>\n\n\n\n

S\u00e9rstakur n\u00e1msmannaafsl\u00e1ttur og afsl\u00e1ttur til \u00f6ryrkja falla ni\u00f0ur samkv\u00e6mt n\u00fdjum reglum Reykjav\u00edkurborgar. Afsl\u00e1ttur einst\u00e6\u00f0ra foreldra tekur einnig breytingum og mi\u00f0ast n\u00fa vi\u00f0 tekjur.<\/p>\n\n\n\n

Afsl\u00e1ttur af leiksk\u00f3lagjaldi mi\u00f0ast vi\u00f0 tekjur foreldra\/forsj\u00e1ra\u00f0ila samkv\u00e6mt skattframtali. Afsl\u00e1ttur er veittur af n\u00e1msgjaldi en ekki f\u00e6\u00f0isgjaldi.<\/p>\n\n\n\n

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Einst\u00e6\u00f0ir foreldrar geta s\u00f3tt um tekjutengdan afsl\u00e1tt af n\u00e1msgjaldi samkv\u00e6mt eftirfarandi tekjuvi\u00f0mi\u00f0um:<\/strong>
– \u00c1rstekjur undir 8 millj\u00f3num kr\u00f3na: 75% afsl\u00e1ttur af n\u00e1msgjaldi
– \u00c1rstekjur 8\u201313 millj\u00f3nir kr\u00f3na: 50% afsl\u00e1ttur af n\u00e1msgjaldi
– \u00c1rstekjur yfir 13 millj\u00f3nir kr\u00f3na: 40% afsl\u00e1ttur af n\u00e1msgjaldi
Hj\u00f3n og samb\u00fa\u00f0arf\u00f3lk geta s\u00f3tt um tekjutengdan afsl\u00e1tt af n\u00e1msgjaldi samkv\u00e6mt eftirfarandi tekjuvi\u00f0mi\u00f0um:<\/strong>
– \u00c1rstekjur undir 11 millj\u00f3num kr\u00f3na: 40% afsl\u00e1ttur af n\u00e1msgjaldi
– \u00c1rstekjur 11\u201318 millj\u00f3nir kr\u00f3na: 20% afsl\u00e1ttur af n\u00e1msgjaldi<\/p>\n\n\n\n

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Systkinaafsl\u00e1ttur reiknast sj\u00e1lfkrafa fyrir b\u00f6rn sem eiga sama l\u00f6gheimili. Afsl\u00e1tturinn gildir \u00fevert \u00e1 \u00fej\u00f3nustu dagforeldra, leiksk\u00f3la, grunnsk\u00f3la og fr\u00edstundaheimila.<\/p>\n\n\n\n

Systkinaafsl\u00e1ttur er 100% af n\u00e1msgjaldi eldri barna fyrir sama fj\u00f6lda dvalarstunda og yngra barn. Systkinaafsl\u00e1ttur af f\u00e6\u00f0i er 100% hj\u00e1 b\u00f6rnum umfram tv\u00f6 \u00ed leiksk\u00f3la, grunnsk\u00f3la og fr\u00edstundaheimili.<\/p>\n\n\n\n

Afsl\u00e1ttur af gjaldi skr\u00e1ningardaga fyrir systkini er 50% fyrir yngra systkini og 100% fyrir \u00feri\u00f0ja barn.<\/p>\n\n\n\n

Ef fleiri en einn afsl\u00e1ttur getur \u00e1tt vi\u00f0 gildir s\u00e1 afsl\u00e1ttur sem er foreldrum hagst\u00e6\u00f0astur. Afsl\u00e6ttir leggjast ekki saman.<\/p>\n\n\n\n

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S\u00f3tt er um afsl\u00e1tt af leiksk\u00f3lagjaldi \u00ed gegnum V\u00f6lu eftir a\u00f0 barn hefur hafi\u00f0 leiksk\u00f3lag\u00f6ngu. Ums\u00e6kjandi \u00fearf a\u00f0 vera me\u00f0 sama l\u00f6gheimili og barni\u00f0.<\/p>\n\n\n\n

Afsl\u00e1ttur reiknast samkv\u00e6mt \u00feeim reglum Reykjav\u00edkurborgar sem gilda hverju sinni. Afsl\u00e1ttur er ekki veittur afturvirkt nema reglur Reykjav\u00edkurborgar kve\u00f0i s\u00e9rstaklega \u00e1 um anna\u00f0.<\/p>\n\n\n\n

Foreldrar barna me\u00f0 l\u00f6gheimili utan Reykjav\u00edkur eru be\u00f0nir um a\u00f0 sn\u00faa s\u00e9r til leiksk\u00f3lastj\u00f3ra e\u00f0a vi\u00f0komandi sveitarf\u00e9lags var\u00f0andi reglur um ni\u00f0urgrei\u00f0slu leiksk\u00f3lagjalda og afsl\u00e6tti.<\/p>\n\n\n\n

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<\/p>\n","protected":false},"excerpt":{"rendered":"

Afsl\u00e6ttir af leiksk\u00f3lagj\u00f6ldum Fr\u00e1 og me\u00f0 1. apr\u00edl 2026 gilda n\u00fdjar afsl\u00e1ttarreglur Reykjav\u00edkurborgar vegna leiksk\u00f3lagjalda. Eldri afsl\u00e1ttarflokkar falla ni\u00f0ur og n\u00fdir tekjutengdir afsl\u00e6ttir taka vi\u00f0. S\u00e9rstakur n\u00e1msmannaafsl\u00e1ttur og afsl\u00e1ttur til \u00f6ryrkja falla ni\u00f0ur samkv\u00e6mt n\u00fdjum reglum Reykjav\u00edkurborgar. Afsl\u00e1ttur einst\u00e6\u00f0ra foreldra tekur einnig breytingum og mi\u00f0ast n\u00fa vi\u00f0 tekjur. Afsl\u00e1ttur af leiksk\u00f3lagjaldi mi\u00f0ast vi\u00f0 tekjur foreldra\/forsj\u00e1ra\u00f0ila […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":290,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-294","page","type-page","status-publish","hentry"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Ragnhildur \u00ddr J\u00f3hannsd\u00f3ttir","author_link":"https:\/\/managardur.fs.is\/index.php\/author\/ragnhildur\/"},"uagb_comment_info":0,"uagb_excerpt":"Afsl\u00e6ttir af leiksk\u00f3lagj\u00f6ldum Fr\u00e1 og me\u00f0 1. apr\u00edl 2026 gilda n\u00fdjar afsl\u00e1ttarreglur Reykjav\u00edkurborgar vegna leiksk\u00f3lagjalda. Eldri afsl\u00e1ttarflokkar falla ni\u00f0ur og n\u00fdir tekjutengdir afsl\u00e6ttir taka vi\u00f0. S\u00e9rstakur n\u00e1msmannaafsl\u00e1ttur og afsl\u00e1ttur til \u00f6ryrkja falla ni\u00f0ur samkv\u00e6mt n\u00fdjum reglum Reykjav\u00edkurborgar. Afsl\u00e1ttur einst\u00e6\u00f0ra foreldra tekur einnig breytingum og mi\u00f0ast n\u00fa vi\u00f0 tekjur. Afsl\u00e1ttur af leiksk\u00f3lagjaldi mi\u00f0ast vi\u00f0 tekjur foreldra\/forsj\u00e1ra\u00f0ila…","_links":{"self":[{"href":"https:\/\/managardur.fs.is\/index.php\/wp-json\/wp\/v2\/pages\/294","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/managardur.fs.is\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/managardur.fs.is\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/managardur.fs.is\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/managardur.fs.is\/index.php\/wp-json\/wp\/v2\/comments?post=294"}],"version-history":[{"count":2,"href":"https:\/\/managardur.fs.is\/index.php\/wp-json\/wp\/v2\/pages\/294\/revisions"}],"predecessor-version":[{"id":390,"href":"https:\/\/managardur.fs.is\/index.php\/wp-json\/wp\/v2\/pages\/294\/revisions\/390"}],"up":[{"embeddable":true,"href":"https:\/\/managardur.fs.is\/index.php\/wp-json\/wp\/v2\/pages\/290"}],"wp:attachment":[{"href":"https:\/\/managardur.fs.is\/index.php\/wp-json\/wp\/v2\/media?parent=294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}