Tax Overview in Finland

Scope

Use the existing topic skill and its source/read-date record before applying a figure. Distinguish tax residence, legal entity, income or transaction category and the relevant year. The pack README records coverage and remaining gaps; the revised ordinary pack’s review evidence is recorded there.

Question	Existing preparation skill	Remaining boundary
Resident individual tax or sole-trader income	Individual income tax	Includes deductions, mainland/Åland components, pensions, rent/gains and business allocation; special regimes are scoped separately.
Company profits, losses or tax return	Corporate income tax	Use the book-to-tax, interest, group, loss and participation calculations; corporate cross-border is linked below.
VAT classification and return	VAT return	Ordinary rates, EU/import, Åland and construction routes; special schemes require separate work.
Self-employed pension insurance	YEL	Establish eligibility and provider decisions; this does not cover all social insurance.
Employee deductions and employer reporting	Payroll	Includes benefit valuation and statutory employee/employer insurance bases; coverage facts control.
Related-party documentation	Transfer pricing	Documentation does not establish an arm's-length price.
Arrival/departure and foreign tax relief	Individual cross-border residence	Includes source income, source/progressive tax and foreign relief; read the actual treaty for country-specific outcomes.
Income-tax payments during the year	Prepayments	The issued decision and applicable taxpayer route control.
Multinational reporting	CbCR	Threshold, filer role and notification are separate checks.
Corporate cross-border	Corporate cross-border	Residence, PE, source withholding, credit and exit; treaty conditions remain case-specific.
Annual property ownership	Annual real-estate tax	Uses preceding-year values and actual municipal rates, including Åland deviations.
Acquisition of real estate or housing-company shares	Property-transfer tax	Acquisition base, debt, earnouts, filing and sanctions; annual tax and rent/gains use separate linked computations.
Entity formation	Formation draft	Current PRH setup/fee and selected statutory checks; broader entity, accounting and specialist review remain open.

Ask the client first

• Is the taxpayer resident in Finland for the year, and an individual or an entity?
• What type of income or transaction is it, and in which year?
• For an individual: is the taxable capital income above EUR 30,000?
• For VAT: which rate class does the supply fall into?

The method, step by step

Classify the question with the Scope table, open the named skill, and take the computation from it. The table below is for orientation only.

Finland at a glance (2026)

Point	2026 rate or position	Where it is computed	Official source
Levels of tax	State income tax, municipal tax and, for church members, parish tax; administered by the Finnish Tax Administration (Vero), e-services in MyTax (OmaVero)	Individual income tax	https://www.finlex.fi/fi/lainsaadanto/1992/1535
Tax year and currency	Calendar year; euro	Individual income tax; Corporate income tax	same
Basis	Residents on worldwide income; non-residents on Finnish-source income	Individual cross-border residence; Income Tax Act 1535/1992, sections 9–10	same
Individual rates	Progressive state tax on earned income plus municipal/parish tax; capital income 30% up to EUR 30,000, 34% above	Individual income tax; Income Tax Act, section 124	same
Corporate rate	20%	Corporate income tax; Income Tax Act, section 124	same
VAT rates	25.5% general; 13.5% reduced from 1 January 2026 (formerly 14%); 10% newspapers/magazines	VAT return; VAT Act 1501/1993, sections 84–85a	https://www.finlex.fi/fi/lainsaadanto/1993/1501
Individual return	Review and correct the pre-completed return in MyTax by the date allocated on it	Individual income tax	The linked skill
Corporate return	Within four months after the end of the calendar month in which the financial period ends	Corporate income tax	The linked skill

Workpaper handoff

Record the facts, selected skill/version, source passages, assumptions, calculations and unresolved points together. Separate preparation from a return submitted or a payment made. File count, executable arithmetic and an HTTP success response do not establish country completeness or named accountant review.

Worked cases

Case 1: Capital income of EUR 40,000

The first EUR 30,000 bears 30% and the remaining EUR 10,000 bears 34%.

name: Capital income EUR 40,000 (2026)
inputs:
  income: 40000
steps:
  - tax: min(income, 30000) * 0.30 + max(income - 30000, 0) * 0.34
expected:
  tax: 12400.00

Case 2: Keep EUR 50,000 in a company or draw it as capital income

Corporate income tax on EUR 50,000 is 20%. The same amount as capital income of an individual is taxed at 30% and 34%. This compares the rates only; dividends and earned income rules sit in the topic skills and can reverse the answer.

name: EUR 50,000 at the corporate rate against the capital income rates
inputs:
  amount: 50000
steps:
  - corporate: amount * 0.20
  - capital: min(amount, 30000) * 0.30 + max(amount - 30000, 0) * 0.34
  - difference: capital - corporate
expected:
  corporate: 10000.00
  capital: 15800.00
  difference: 5800.00

When to refuse or refer

Refer specialist regimes, treaty outcomes and anything the linked skills scope out. This overview does not produce a filing figure.

Review limits

This router was reconciled to the existing Finland source pack on 26 October 2026. Tax rules and official URLs belong to the linked topic skills; no independent legal conclusion is supplied by this index. Earlier 2025 summary figures remain in Git history and must not substitute for current topic-source checks.

The independent source review, corrections and remaining gaps are recorded in the country README. See OWNERS.md and country issue #392 for allocation and progress.

Contributed by Michael Cutajar.

Sources

Source	URL	Read on
Income Tax Act 1535/1992, section 124 (capital income, corporate rate)	https://www.finlex.fi/fi/lainsaadanto/1992/1535	2026-10-31
VAT Act 1501/1993, sections 84, 85 and 85a	https://www.finlex.fi/fi/lainsaadanto/1993/1501	2026-10-31
Vero, VAT rates	https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/	2026-10-31
Vero, tax rates on capital income	https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/income/capital-income/	2026-10-31

Not yet confirmed: the individual and corporate return dates in the table were not re-read here and belong to the linked skills.