Religion and non-religious convictions
All individuals shall be equal before the law, regardless of their religious or non-religious convictions. Everyone has the option of declining membership of a formal religious organisation.
The National Church of Iceland
The Evangelical Lutheran Church shall be the State Church in Iceland and, as such, it shall be supported and protected by the State. It operates independently of state authority within the limits provided for in the Act on the Status, Administration and Operations of the National Church of Iceland.
The Bishop of Iceland is the head of church administration, together with other church authorities, as provided for in detail in the Act. The Church Congress is the highest authority in the affairs of the National Church of Iceland, within the limits provided for by law. The state has specific responsibilities towards the National Church, including the obligation of financial support, and the Ministry of Justice oversees that the Church and its institutions comply with law.
Registered religious and non-religious communities
Religious groups and secular groups adhering to non-religious convictions can be registered in Iceland if certain conditions are satisfied. Registration accords them certain rights and obligations which registered religious organisations and groups following non-religious convictions enjoy by law.
The Minister of Justice is ultimately responsible for matters concerning religious groups and groups following non-religious convictions. The District Commissioner in Northeast Iceland handles their registration and supervision.
According to the Act on Congregation Fees etc., congregations of the National Church and registered religious and non-religious communities acquire a portion of individuals' income tax, as their congregation fees are paid to their respective organisation.