Útsvarið er líka hátt.

It follows a very common Icelandic pattern:

• Útsvarið = the subject
• er = is
• líka = also / too
• hátt = the adjective describing the subject

So grammatically it is:

subject + verb + adverb + adjective

This is the same kind of structure as in English sentences like The rent is also high.

The ending -ið is the definite article attached to the noun.

In Icelandic, the is usually not a separate word the way it is in English. Instead, it is often added onto the end of the noun.

So:

• útsvar = municipal tax / income tax surcharge
• útsvarið = the municipal tax / the surcharge

This ending shows that the noun is:

• singular
• neuter
• definite

Útsvar is a neuter noun.

That matters because adjectives in Icelandic must agree with the noun they describe in:

• gender
• number
• often case as well

Since útsvarið is neuter singular, the adjective also appears in the neuter singular form:

• masculine: hár
• feminine: há
• neuter: hátt

That is why the sentence has hátt, not hár or há.

This is just the normal neuter form of the adjective hár (high).

The forms are:

• hár = masculine
• há = feminine
• hátt = neuter

The double tt is part of the standard inflection pattern for this adjective. It is not something added separately just for this sentence.

No. Here líka is an adverb meaning also or too.

That is a very common point of confusion, because líka can also be a verb meaning to please / to be liked.

In this sentence:

• líka = also / too

So Útsvarið er líka hátt means that the tax is also high, not that it likes something.

Because it modifies the whole description and means also.

In sentences with vera (to be), Icelandic often places adverbs like líka between the verb and the adjective:

• Hann er líka þreyttur. = He is also tired.
• Það er líka dýrt. = It is also expensive.
• Útsvarið er líka hátt. = The municipal tax is also high.

That placement is very natural and common.

Yes, but the given order is the most neutral and straightforward one.

The standard order here is:

Útsvarið er líka hátt.

You may also see other orders in special contexts, especially for emphasis, but they are not the default for a learner to use first.

For example, Icelandic sometimes moves elements for emphasis, but if you are just learning, it is safest to keep:

subject + er + líka + adjective

Er is the present tense, 3rd person singular form of the verb vera (to be).

Since útsvarið is a singular subject, Icelandic uses:

• ég er = I am
• þú ert = you are
• hann/hún/það er = he/she/it is

So:

• Útsvarið er hátt = The tax is high

It is in the nominative case, because it is the subject of the sentence.

In a simple equational/descriptive sentence with vera like this one, the subject is normally nominative:

• Útsvarið = nominative subject
• hátt agrees with it as a predicate adjective

So even though Icelandic has four cases, this sentence is fairly simple: the subject is nominative.

Here it is used in a figurative/evaluative sense, like English high in:

• high taxes
• high prices
• high costs

So it is not about physical height. Icelandic uses hár / há / hátt in both literal and figurative ways, just as English does with high.

A learner-friendly breakdown would be something like:

ÚTS-va-rith

A few helpful points:

• ú is a long vowel, roughly like oo but not exactly the same
• ts is pronounced clearly as a cluster
• v is pronounced like English v
• rið at the end contains ð, which is like the th in this, not thing

The stress in Icelandic is almost always on the first syllable, so the stress is on ÚTS-.

A rough learner-friendly guide is:

howht or hout with a clear ht/tt ending

Useful points:

• há has a sound somewhat like ow in English now, though not identical
• the final tt is part of the Icelandic pronunciation and spelling of the neuter form

As usual in Icelandic, the stress is on the first syllable.

Yes, but it changes the meaning.

• Útsvarið er líka hátt = The municipal tax is also high
• Útsvar er líka hátt = municipal tax / such a tax is also high

Without -ið, the noun is indefinite or more general. With -ið, it refers to a specific, definite thing.

So if the meaning shown to you is the tax is also high, then útsvarið is the right form.

Yes, very common.

This sentence teaches a useful pattern you can reuse with many adjectives:

• Verðið er hátt. = The price is high.
• Húsið er stórt. = The house is big.
• Herbergið er lítið. = The room is small.
• Útsvarið er líka hátt.

So this is a very good model sentence for learning:

• definite noun endings
• the verb vera
• adverb placement
• adjective agreement in the neuter singular