- Top income tax rate 44 37.5
- Income tax brackets updated
- Special tax regimes updated
FI
Finland
FI · FIN · #64 · 14 cities
Nomad score
61/100
Compare
Top income tax
37.5%
effective 52.0%
Corporate tax
20.0%
ALV
25.5%
standard rate
Tax residency
183 days
78 tax treaties
Finland tax profile
Data year: 2026
- Tax system
- Worldwide Residents taxed on worldwide income. State tax on earned income is progressive (2026 top marginal rate 37.5%); municipal tax is a flat rate (roughly 4.7–10.9% depending on municipality), plus optional church tax and capped public broadcasting tax. Capital income is taxed on a separate schedule.
- Top PIT rate
- 37.5% (eff. 52.0%)
- Corporate tax rate
- 20.0%
- ALV
- 25.5%
- Capital gains tax
- 34.0% Capital income taxed at 30% up to EUR 30,000 per year and 34% on the excess. Primary residence gain generally exempt after two years of ownership.
- Social security (employee)
- 10.2%
- Social security (employer)
- 20.0%
- Dividend withholding
- 30.0%
- Interest withholding
- 30.0%
- Royalty withholding
- 20.0%
- Inheritance tax
- 19.0%
- Treaty count
- 78
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 22,000 | 12.6% |
| EUR 22,000 | EUR 32,600 | 19.0% |
| EUR 32,600 | EUR 40,100 | 30.3% |
| EUR 40,100 | EUR 52,100 | 33.3% |
| EUR 52,100 | and above | 37.5% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Foreign Expert Tax Regime Flat 25% withholding on qualifying Finnish-source employment income for inbound... | 25.0% | 7yr | Active |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident with permanent home or habitual abode in Finland, or present continuously for more than six months (temporary absences may not break continuity). Finnish nationals can remain resident for three calendar years after leaving unless they show no essential ties. Non-residents taxed on Finnish-source income (often 35% on employment at source, with treaty relief).
- Exit tax
- No
- CFC rules
- Yes Finnish residents (and Finnish PEs of non-residents) may be taxed on undistributed profits of controlled foreign entities when the foreign effective tax rate is below three-fifths of the Finnish corporate rate and control is at least 25%; EEA and non-EEA escape rules apply for substantive activities.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April (varies)
Sources
- PwC Finland Tax Summary (accessed Oct 9, 2026) CIT 20%, ALV 25.5%, headline PIT, WHT, foreign expert regime, residency
- Finnish Tax Administration — Tax bases 2026 (accessed Oct 9, 2026) State schedule link, capital income 30/34%, municipal non-resident 7.60%, social contributions
- PwC Finland — Taxes on personal income (accessed Oct 9, 2026) 2026 national earned-income brackets, municipal/church/broadcasting surcharges, foreign expert rules
- PwC Finland — Other taxes (individual) (accessed Oct 9, 2026) 2026 employee and employer social security rates, inheritance/gift scales, no wealth tax
- Act on 2026 state income tax scale (1140/2025) (accessed Oct 9, 2026) Official 2026 progressive state earned-income thresholds and marginal rates
- Law on withholding tax on expatriates (1144/2025) (accessed Oct 9, 2026) 25% expatriate flat rate from 2026; returning Finnish nationals; duration limits
- Finnish Tax Administration — Corporate income tax rates (accessed Oct 9, 2026) Limited companies 20% for 2025 and 2026