Income tax
44% top rate
Tax at a glance
Finland tax profile summary for taxes with the latest collected rates and source references.
Employer social tax
20%
Corporate tax
20% headline
VAT (standard)
25.5%
Vero (Finnish Tax Administration) source: https://www.vero.fi/.
Taxes metrics for Finland
| Indicador | Valor | Fonte | Atualizado |
|---|---|---|---|
| income_tax_employee_share_eur_year | 11.758 EUR/ano | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income | |
| social_contributions_employee_share_eur_year | 9.620 EUR/ano | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income |
Tax summary details
Personal income tax
| Field | Value | Note |
|---|---|---|
| Top rate | 44% | 85700 |
| Zero-tax threshold | 0 | — |
| Data year | 2026 | 2026-06-12 |
| From | To | Rate | Notes |
|---|---|---|---|
| 0 | 20500 | 12.64% | Alemmat tulot (lower bracket) 2026 |
| 20500 | 31600 | 17% | Ansiotulot progression step |
| 31600 | 46900 | 21.4% | Mid bracket |
| 46900 | 85700 | 25.4% | Higher bracket |
| 85700 | 31.4% | Top national PIT 2026 |
Social contributions
| Component | Employee % | Employer % | Annual cap | Notes |
|---|---|---|---|---|
| TyEL pension (employee) | 7.15 | — | — | 7.15% for under-53 and 63+; 8.65% for 53-62 age range (2026) |
| TyEL pension (employer) | 0 | 17.4 | — | Avg TyEL ~17.4% (statutory), varies by industry fund |
| Unemployment (employee) | 1.5 | — | — | 1.5% for income above EUR 14,766/yr |
| Unemployment (employer) | 0 | 0.5 | — | 0.5% (TVR — Työttömyysvakuutusrahasto); varies 0.5-3% by industry |
| Health insurance (employer) | 0 | 1.34 | — | 1.34% (2026) |
Corporate tax
| Item | Value | Notes |
|---|---|---|
| Headline rate | 20% | SME rate: |
| Yhteisövero (corporate tax) | 20% | Standard rate (unchanged 2014-2026; was 24.5% in 2013) |
VAT and special regimes
| Section | Value | Reference |
|---|---|---|
| Standard VAT | 25.5% | Reduced: —% |
| Capital gains | 30% | Capital gains on listed shares taxed at 30% (or 34% for income > EUR 30,000/yr threshold); 7.5%-30% on rental income. Real estate: 30% on 40% of gain for individual sellers (effective 12%); 30% on 50% for non-residents. Crypto 30% (since 2024 reform). |
| Name | Status | Rate | Notes |
|---|---|---|---|
| Verokortti (tax card) — source-based withholding | active | —% | Finnish tax system uses a tax card (verokortti) with progressive withholding rates. For foreign workers without a tax card, employer withholds flat 35% (or 60% for non-residents). Plus additional 2% non-resident tax. |
| Startup-relocation tax relief | limited | —% | Foreign founders of a Finnish startup (qualifying under Business Finland startup grant) can apply for source tax relief for first 1-3 years; varies case by case. |
Official handoff
| Name | Source | English page |
|---|---|---|
| Vero (Finnish Tax Administration) | https://www.vero.fi/ | English |
Local tax examples (DE)
Äänekoski
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Espoo
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Forssa
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Hämeenlinna
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Heinola
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Helsinki
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
City-level links
Data export
Fontes oficiais
FAQ
Is this legal, tax or medical advice?
No. This is a sourced data page. Confirm requirements with the official authority linked above.
Why can this page be noindex?
MigrationFit marks thin topic pages noindex until at least 8 publishable country-level metrics are available for this topic.
Where does the data come from?
Visible figures come from the same country-level metric registry and citation atoms used by the public country JSON export.