Top income tax
44.0%
effective 52.0%
Corporate tax
20.0%
ALV
25.5%
standard rate
Tax residency
183 days
75 tax treaties
Finland tax profile
Data year: 2026
- Tax system
- Worldwide State progressive tax + flat municipal tax (~7-10%). Capital income taxed separately at 30/34%.
- Top PIT rate
- 44.0% (eff. 52.0%)
- Corporate tax rate
- 20.0%
- ALV
- 25.5%
- Capital gains tax
- 34.0% 30% on gains up to EUR 30,000, 34% above. Primary residence exempt after 2 years.
- Social security (employee)
- 10.4%
- Social security (employer)
- 20.0%
- Dividend withholding
- 30.0%
- Interest withholding
- 30.0%
- Royalty withholding
- 20.0%
- Inheritance tax
- 19.0%
- Treaty count
- 75
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 21,200 | 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 withholding tax regime for qualifying foreign experts working in Finland. | 25.0% | 7yr | Active |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if permanently residing in Finland, or staying 183+ continuous days. Finnish nationals remain resident for 3 years after emigration.
- Exit tax
- No
- CFC rules
- Yes CFC rules if >25% held and entity taxed at rate <3/5 of Finnish rate
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April (varies)
Sources
- Finnish Tax Administration 2026 tax bases (accessed May 3, 2026)
- PwC Finland PIT (accessed May 3, 2026)
- PwC Finland Tax Summary (accessed Mar 23, 2026) PIT, CIT, ALV, capital income, social security