🇫🇮 Finland
FI / FIN #64
Nomad Score
65.0
Cities
15
Region
European Union,
Nordic Countries,
Arctic Circle,
Tech Startup Ecosystems,
Remote Work Friendly Countries,
Coworking Hotspots,
Europe,
Europe,
Northern Europe
Currency
EUR
🇫🇮 FINLAND TAX PROFILE
Data year: 2026
Tax System
Worldwide
State progressive tax + flat municipal tax (~7-10%). Capital income taxed separately at 30/34%.
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.
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
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Foreign Expert Tax Regime
Flat withholding tax regime for qualifying foreign experts working in Finland. |
Impatriate | 25.0% | 7yr | Active |
🏠 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
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
🔗 RELATED
🧭 CONTINUE EXPLORING FINLAND