OpenAccountants/Finland/Finland Corporate Income Tax

Finland Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Finland (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Finland, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Corporate income tax rate

20Income Tax Act (Tuloverolaki 1535/1992); Business Income Tax Act (Laki elinkeinotulon verottamisesta 360/1968)View source ↗

Announced rate cut

Corporate rate to fall from 20% to 18% from 2027 (announced; not in force for 2025)Government tax policy announcement 2025 (legislation pending)

Tax base

Net business profit per the Business Income Tax Act; one combined income source for most companiesBusiness Income Tax Act (Laki elinkeinotulon verottamisesta 360/1968)

Loss carryforward

Tax losses carried forward for 10 years; no carryback (loss use restricted on >50% ownership change)Income Tax Act (Tuloverolaki 1535/1992)

Participation exemption

Capital gains and dividends on qualifying shareholdings can be tax-exempt for corporate holders under conditionsBusiness Income Tax Act (Laki elinkeinotulon verottamisesta 360/1968)

Dividends to non-residents

20% (corporate beneficiaries) or 30% (individuals), reduced under treaties/EU rulesAct on the Taxation of Non-Residents' Income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978)View source ↗

Interest to non-residents

Generally 0% (no domestic WHT on most interest to non-residents)Act on the Taxation of Non-Residents' Income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978)

Royalties to non-residents

20% (corporate) / 30% (individuals), reduced under treaties and the EU Interest & Royalties DirectiveAct on the Taxation of Non-Residents' Income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978)

CIT return deadline

Within 4 months from the end of the month in which the accounting period ends (electronic filing)Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995)View source ↗

Advance tax — small liabilities

If total ≤ €2,000: two instalments, due in the 3rd and 9th months of the accounting periodAct on Assessment Procedure (Laki verotusmenettelystä 1558/1995)

Advance tax — larger liabilities

If total > €2,000: monthly instalments, due on the 23rd of each monthAct on Assessment Procedure (Laki verotusmenettelystä 1558/1995)

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Corporate income tax rate and base (2025)

Finnish resident companies (e.g. Oy) are taxed on worldwide income at a flat corporate rate; foreign companies are taxed on Finnish-source income and income attributable to a Finnish permanent establishment.

Corporate income tax rate — 20 percent (Income Tax Act (Tuloverolaki 1535/1992); Business Income Tax Act (Laki elinkeinotulon verottamisesta 360/1968))
Announced rate cut — Corporate rate to fall from 20% to 18% from 2027 (announced; not in force for 2025) percent (approx — confirm enactment status) (Government tax policy announcement 2025 (legislation pending))
Tax base — Net business profit per the Business Income Tax Act; one combined income source for most companies (Business Income Tax Act (Laki elinkeinotulon verottamisesta 360/1968))
Loss carryforward — Tax losses carried forward for 10 years; no carryback (loss use restricted on >50% ownership change) (approx — confirm) (Income Tax Act (Tuloverolaki 1535/1992))
Participation exemption — Capital gains and dividends on qualifying shareholdings can be tax-exempt for corporate holders under conditions (approx — confirm conditions) (Business Income Tax Act (Laki elinkeinotulon verottamisesta 360/1968))

Withholding tax on outbound payments

Dividends, interest and royalties paid to non-residents may be subject to Finnish withholding tax, often reduced or eliminated by EU directives or tax treaties.

Dividends to non-residents — 20% (corporate beneficiaries) or 30% (individuals), reduced under treaties/EU rules percent (Act on the Taxation of Non-Residents' Income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978))
Interest to non-residents — Generally 0% (no domestic WHT on most interest to non-residents) percent (Act on the Taxation of Non-Residents' Income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978))
Royalties to non-residents — 20% (corporate) / 30% (individuals), reduced under treaties and the EU Interest & Royalties Directive percent (approx — confirm) (Act on the Taxation of Non-Residents' Income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978))

Corporate filing and payment (2025)

Companies file CIT returns electronically and pay tax in advance instalments during the accounting period, with adjustments after assessment.

CIT return deadline — Within 4 months from the end of the month in which the accounting period ends (electronic filing) (Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995))
Advance tax — small liabilities — If total ≤ €2,000: two instalments, due in the 3rd and 9th months of the accounting period (Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995))
Advance tax — larger liabilities — If total > €2,000: monthly instalments, due on the 23rd of each month (Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995))

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Corporate income tax rate and base (2025)

Corporate income tax rate — 20 percent (Income Tax Act (Tuloverolaki 1535/1992); Business Income Tax Act (Laki elinkeinotulon verottamisesta 360/1968))

Announced rate cut — Corporate rate to fall from 20% to 18% from 2027 (announced; not in force for 2025) percent (approx — confirm enactment status) (Government tax policy announcement 2025 (legislation pending))

Tax base — Net business profit per the Business Income Tax Act; one combined income source for most companies (Business Income Tax Act (Laki elinkeinotulon verottamisesta 360/1968))

Loss carryforward — Tax losses carried forward for 10 years; no carryback (loss use restricted on >50% ownership change) (approx — confirm) (Income Tax Act (Tuloverolaki 1535/1992))

Participation exemption — Capital gains and dividends on qualifying shareholdings can be tax-exempt for corporate holders under conditions (approx — confirm conditions) (Business Income Tax Act (Laki elinkeinotulon verottamisesta 360/1968))

Withholding tax on outbound payments

Dividends, interest and royalties paid to non-residents may be subject to Finnish withholding tax, often reduced or eliminated by EU directives or tax treaties.

Dividends to non-residents — 20% (corporate beneficiaries) or 30% (individuals), reduced under treaties/EU rules percent (Act on the Taxation of Non-Residents' Income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978))

Interest to non-residents — Generally 0% (no domestic WHT on most interest to non-residents) percent (Act on the Taxation of Non-Residents' Income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978))

Royalties to non-residents — 20% (corporate) / 30% (individuals), reduced under treaties and the EU Interest & Royalties Directive percent (approx — confirm) (Act on the Taxation of Non-Residents' Income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978))

Corporate filing and payment (2025)

Companies file CIT returns electronically and pay tax in advance instalments during the accounting period, with adjustments after assessment.

CIT return deadline — Within 4 months from the end of the month in which the accounting period ends (electronic filing) (Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995))

Advance tax — small liabilities — If total ≤ €2,000: two instalments, due in the 3rd and 9th months of the accounting period (Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995))

Advance tax — larger liabilities — If total > €2,000: monthly instalments, due on the 23rd of each month (Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995))