Finland

Corporate Income Tax in Finland

Compute ordinary Finnish corporate income tax for tax year 2026 for limited liability companies and cooperatives. Reconcile accounting profit to taxable income, apply ordinary deduction and depreciation rules, classify corporate dividends and share disposals, restrict net financing costs, check group contributions and confirmed losses, and reconcile prepayments. Use for Form 6B, business tax adjustments, participation exemption, loss carryforward, ownership changes, interest deduction, machinery depreciation and corporate broadcasting tax. Includes statutory references, filing and penalty procedures and two recomputable examples. Corporate residence, permanent establishments, outbound withholding, foreign credits and exit taxation are addressed in the linked corporate cross-border skill.