Taxation in Finland

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Part of a series on

Taxation
An aspect of fiscal policy

Policies

* Economic justice
* Government revenue
* Property tax equalization
* Tax revenue
* Non-tax revenue
* Tax law
* Tax bracket
* Flat tax
* Tax threshold
* Taxation as theft
* Tax shift
* Tax cut
* Tax advantage
* Tax incentive
* Tax reform
* Double taxation
* Tax harmonization
* Tax competition
* Voluntary taxation
* Representation

Economics

|  General Theory

* Price effect
* Excess burden
* Tax efficiency
* Tax incidence
* Laffer curve
* Optimal tax
* Fiscal illusion
* Theories
* Optimal capital income taxation

Distribution of Tax

* Tax rate
* Flat
* Progressive
* Regressive
* Proportional

Collection

* Economic nexus in the United States
* Revenue service
* Revenue stamp
* Tax assessment
* Taxable income
* Tax lien
* Tax refund
* Tax shield
* Tax residence
* Tax preparation
* Tax protester
* Tax investigation
* Tax collector
* Tax withholding
* Private tax collection

Noncompliance

|  Legal tax avoidance

* Base erosion and profit shifting (BEPS)
* Double Irish
* Single Malt
* CAIA
* Dutch Sandwich
* Estate planning
* Fuel dye
* Repatriation tax avoidance
* Share repurchase
* Tariff engineering
* Tax credit
* Tax deduction
* Tax exemption
* Taxpayer groups
* Tax holiday
* Tax inversion
* Tax farming
* Tax patent
* Tax shelter

Illegal tax evasion

* Tax amnesty
* Black market
* Debtors' prison
* Tax exile
* Smuggling
* Tax resistance
* Transfer mispricing
* Unreported employment

Locations

* Tax havens
* Corporate havens
* Offshore financial centres (OFCs)
* Offshore magic circle
* Conduit and sink OFCs
* Financial centres
* Financial Secrecy Index

Major examples

* Ireland as a tax haven
* Ireland v. Commission
* Leprechaun economics
* Liechtenstein tax affair
* Luxembourg Leaks
* Offshore Leaks
* Paradise Papers
* Panama Papers
* Swiss Leaks
* United States as a tax haven
* Panama as a tax haven

Types

* Direct
* Indirect
* Per unit
* Ad valorem
* Aviation
* Airport improvement
* Landing
* Solidarity
* Capital gains
* Expatriation
* Consumption
* Departure
* Hotel
* Sales
* Stamp
* Television
* Tourist
* Value-added
* Digital goods
* Dividend
* Environmental tax
* Carbon
* Eco-tariff
* Landfill
* Natural resources consumption
* Severance
* Steering
* Stumpage
* Excise
* Alcohol
* Cigarette
* Fat
* Meat
* Sin
* Sugary drink
* Tobacco
* General
* Georgist
* Gift
* Gross receipts
* Hidden
* Hypothecated
* Income
* Inheritance (estate)
* Land value
* Luxury
* On childlessness
* Payroll
* Pigouvian
* Property
* Resource rent
* Single
* Stealth
* Surtax
* Turnover
* Use
* User charge/fee
* Congestion
* Fuel
* Road/GNSS
* Toll
* Vehicle miles traveled
* Corporate profit
* Excess profits
* Windfall
* Negative (income)
* Wealth

International

* Financial transaction tax
* ATTAC
* Currency transaction tax
* European Union Common Consolidated Corporate Tax Base (CCCTB)
* Global minimum corporate tax rate
* Robin Hood tax
* Tobin tax
* Spahn tax
* Tax equalization
* Tax treaty
* Exchange of Information
* Permanent establishment
* Transfer pricing
* European Union FTT
* Foreign revenue rule

Trade

* Custom
* Duty
* Tariff
* Import
* Export
* Tariff war
* Free trade
* Free-trade zone
* Trade agreement
* ATA Carnet

Research

|  Academic

* Mihir A. Desai
* Dhammika Dharmapala
* James R. Hines Jr.
* Ronen Palan
* Joel Slemrod
* Gabriel Zucman

Advocacy groups

* Institute on Taxation and Economic Policy (ITEP)
* Oxfam (UK)
* Tax Foundation (US)
* Tax Justice Network (TJN)
* Tax Policy Center (US)

Religious

* Church tax
* Eight per thousand
* Teind
* Tithe
* Fiscus Judaicus
* Leibzoll
* Temple tax
* Tolerance tax
* Jizya
* Kharaj
* Khums
* Nisab
* Zakat

By country

|  All Countries

* List of countries by tax rates
* Tax revenue to GDP ratio
* Tax rates in Europe

Individual Countries

* Albania
* Algeria
* Argentina
* Armenia
* Australia
* Azerbaijan
* Bangladesh
* Bhutan
* Brazil
* Bulgaria
* BVI
* Canada
* China
* Colombia
* Croatia
* Denmark
* Finland
* France
* Germany
* Greece
* Hong Kong
* Iceland
* India
* Indonesia
* Iran
* Ireland
* Israel
* Italy
* Japan
* Kazakhstan
* Lithuania
* Malta
* Morocco
* Namibia
* Netherlands
* New Zealand
* Norway
* Pakistan
* Palestine
* Peru
* Philippines
* Poland
* Portugal
* Russia
* South Africa
* Sri Lanka
* Sweden
* Switzerland
* Taiwan
* Tanzania
* United Arab Emirates
* United Kingdom
* United States
* Uruguay

* Business portal
* Money portal

* v
* t
* e

Taxation in Finland is mainly carried out through the Finnish Tax Administration, an agency of the Ministry of Finance. Finnish Customs, the Finnish Transport and Communications Agency Traficom, and pension funds also collect taxes. Taxes collected are distributed to the Government, municipalities, church, and the Social Insurance Institution (Kela).[1]

The taxes can be broadly divided into four types:

* progressive state income tax
* other (mostly) flat-rate income taxes
* flat-rate property tax
* flat-rate consumption and property transfer taxes

## Taxes on income

[edit]

Income (tulo) is categorized in Finnish tax law as either earned income (ansiotulo) or capital income (pääomatulo), essentially by stating that earned income is any salary paid in compensation for employment[2] and "any income other than capital income".[3] In general, as a tax is any compulsory financial charge levied on a taxpayer by a governmental organisation,[4] all the payments listed here are taken into account as taxes.

### Taxes on earned income

[edit]

Income taxation takes place in a series of phases where the proportional taxes are deducted from the gross income before the net income subject to the state income tax is determined. An employee's gross earned income is subject to the three following, proportional social security contributions:

* employee's pension insurance fee (työeläkevakuutusmaksu), paid to a pension insurance company[5]
* employee's unemployment insurance fee (työttömyysvakuutusmaksu), paid to the state[6]
* health insurance daily allowance contribution (sairausvakuutuksen päivärahamaksu), paid to the state[7]

The net earned income (gross earned income minus deductions) is subject to:

* income tax (tulovero) which is divided into
* a tax, progressively paid to the state (state income tax)[8]
* a tax, proportionally paid to the municipality (municipal tax)[8]
* a church tax, proportionally paid to the parish (kirkollisvero) if the person is a member thereof[8]
* proportional health insurance medical expenses contribution (sairausvakuutuksen sairaanhoitomaksu), paid to the state[9]
* proportional Yle tax (yleisradiovero), paid to the state and collected to fund the public broadcasting company

There is an automatic earned income tax credit (työtulovähennys) for some taxes and fees, making them slightly progressive despite their fixed rate.

#### Pension insurance fees

[edit]

Every person that is 17–68 years of age[10] and gets a salary as an employee[11] pays a certain amount of pension insurance fee on their gross income.[5] The exact percentage is set annually by a decree of the Ministry of Social Affairs and Health.[12]

* The employee's fee is 7.15% in 2025.[13]
* The employer's average is 17.38% on the average in 2025.[14]

The voluntary pension insurance fees or transfers to a personal pension account are credited in earned income taxation up to €5,000 per year.[citation needed] The Finnish system does not provide for voluntary contributions or employer matching.

#### Unemployment insurance fees

[edit]

Every person 18–65 years of age working as an employee in Finland[15] is required to pay unemployment insurance fee on their gross work income. The employee's fee is levied on their gross work income. The employer's fee is proportionate to what they pay to all their employees and it is not withheld from the employees' gross salaries – in effect, it is paid out of the employer's assets. The exact percentages of the fees are set by law to a level that secures the Employment Fund's (Työllisyysrahasto) ability to pay out unemployment benefits, and in 2025 the fees are as follows:

* The employee's fee is 0.59%.
* The employer's fee is 0.20% for salaries up to €2,455,500 and 0.80% above that.[16]

#### Health insurance daily allowance contribution

[edit]

Every person who is 16–68 years of age[17] and works as an employee in Finland[18] is required to pay the health insurance daily allowance contribution on their gross earned income. The rate of the fee is annually set by a law, and it is set to a level that secures funding for healthcare costs.[19]

In 2025, the rate is 0.84% and it is levied on the entire gross earned income if equals to or exceeds €16,862.[20]

#### State income tax

[edit]

The following contributions are deducted from the gross income before determining the net income subject to the state income tax:

* natural deductions:
* automatic income-production deduction (tulonhankkimisvähennys); €750 in 2025[21]
* trade union membership fees[22]
* expenses for the production of income (tulonhankkimismenot); all costs above the automatic income-production deduction[23]
* other deductions:
* employee's pension insurance fee[24]
* employee's unemployment insurance fee[24]
* health insurance daily allowance contribution[24]
* automatic basic deduction (perusvähennys); maximum of €4,115 (decreases the more the gross income gets, down to €0)[25]

The following progressive rates are levied on the net income (rates for 2025):[26]

Net Income Over  | Tax Rate

|

€0  | 12.64%
€21,200  | 19%
€31,500  | 30.25%
€52,100  | 34%
€88,200  | 41.75%
€150,000  | 44.25%

The gross state income tax is subject to following credits:

* several credits, e.g. household expenses credit (kotitalousvähennys); all costs above €150 (maximum €1,600) in 2025[27]
* automatic earned income tax credit; maximum of €3,225 in 2025 (decreases the more the gross income gets, down to €0)

The other credits are first subtracted from the gross tax before deducting the earned income tax credit (työtulovähennys). If there is any earned income tax credit left after deducting it from the gross state income tax, the remainder is subtracted from the gross municipal tax, gross health insurance medical expenses contribution, and gross church tax, proportionally.

#### Municipal tax

[edit]

The following contributions are deducted from the gross income before determining the net income subject to the municipal tax:

* natural deductions:
* automatic income-production deduction; €750 in 2025[21]
* trade union membership fees[22]
* expenses for the production of income; all costs above the automatic income-production deduction[23]
* other deductions:
* employee's pension insurance fee[24]
* employee's unemployment insurance fee[24]
* health insurance daily allowance contribution[24]
* automatic basic deduction; maximum of €4,115 (decreases the more the gross income gets, down to €0)[25]

The municipal tax is levied on the net income. The rate is set by the municipality and in 2025, it ranges from 4.7% (Kauniainen) to 19.7% (Kökar) and averages at 9.28%.[28] If there is any earned income tax credit left (after deducting it from the state income tax), the remainder is subtracted from the gross municipal tax, proportionally to its share in the sum of the gross municipal tax, gross health insurance medical expenses contribution, and gross church tax.

#### Health insurance medical expenses contribution

[edit]

The following contributions are deducted from the gross income before determining the net income subject to the medical expenses contribution:

* natural deductions:
* automatic income-production deduction; €750 in 2025[21]
* trade union membership fees[22]
* expenses for the production of income; all costs above the automatic income-production deduction[23]
* other deductions:
* employee's pension insurance fee[24]
* employee's unemployment insurance fee[24]
* health insurance daily allowance contribution[24]
* automatic basic deduction; maximum of €4,115 (decreases the more the gross income gets, down to €0)[25]

The medical expenses contribution (1.06% in 2025)[29] is levied on the net income. If there is any earned income tax credit left (after deducting it from the state income tax), the remainder is subtracted from the gross medical expenses contribution, proportionally to its share in the sum of the gross municipal tax, gross medical expenses contribution, and gross church tax.

#### Church tax

[edit]

If the individual is a member of the Evangelical Lutheran or the Orthodox Church, or any of the country-wide Lutheran parishes (the German parish in Finland and Olaus Petri parish for citizens of Sweden living in Finland), their net earned income is subject to the church tax (kirkollisvero). The following contributions are deducted from the gross income before determining the net income subject to the church tax:

* natural deductions:
* automatic income-production deduction; €750 in 2025[21]
* trade union membership fees[22]
* expenses for the production of income; all costs above the automatic income-production deduction[23]
* other deductions:
* employee's pension insurance fee[24]
* employee's unemployment insurance fee[24]
* health insurance daily allowance contribution[24]
* automatic basic deduction; maximum of €4,115 (decreases the more the gross income gets, down to €0)[25]

The church tax is levied on the net income. If there are multiple parishes in one municipality, the rate is set equally for the entire municipality by the parish union (seurakuntayhtymä) that represents all of the parishes, otherwise the rate is set by one individual parish for one municipality. In 2025, the rate in Evangelical Lutheran parishes ranges from 1.0% to 2.0%. In the same year, the rate in Orthodox parishes ranges from 1.75% to 2.25%.[28] If there is any earned income tax credit left (after deducting it from the state income tax), the remainder is subtracted from the gross church tax, proportionally to its share in the sum of the gross municipal tax, gross health insurance medical expenses contribution, and gross church tax.

#### Yle tax

[edit]

The following deductions are made on the gross income before determining the net income subject to the Yle tax:

* automatic income-production deduction; €750 in 2025[21][30]
* trade union membership fees[22][30]
* expenses for the production of income; all costs above the automatic income-production deduction[23][30]

The Yle tax (2.5%) is levied on the net income above €15,150.[30] However, the maximum tax is €160.[30]

#### Collection of taxes on earned income

[edit]

The employer withholds the employee's pension insurance[5] and unemployment insurance fees from each gross paycheck. The employer is responsible for choosing the pension insurance institution[31] and pays the fee to the institution in conjunction with paying the salary to their employee.[5] The pension insurance fees withheld by public-sector employers are paid to the dedicated agency Keva.[32]

The employer withholds another portion of each paycheck and pays that to the Finnish Tax Administration. That portion is officially termed as a withholding tax (Finnish: ennakonpidätys, Swedish: förskottsinnehållning) and it adds up to the total of the following liabilities:[33]

* health insurance daily allowance contribution[33]
* state income tax[33]
* municipal tax[33]
* health insurance medical expenses contribution[33]
* church tax[33]
* Yle tax[33]

The withholding percentage is rounded up to the nearest 0.5 percentage points.[34] After the fiscal year (calendar year) has ended, the administration pays the difference between tax liability and withheld taxes as a rebate or collects as tax arrears afterward. The decision is sent to the taxpayer between May and October the following year. Tax rebates, if any, are typically paid approximately two months following.

### Taxation of non-residents

[edit]

Anyone who has arrived in Finland and stayed longer than 6 months will become, from Tax Administrator's view, a resident. The residents' worldwide income is subject to Finnish tax, so that no distinction exists between the source country. Non-residents are subjected only to taxation of Finnish-sourced income.[35]

#### ID number and tax number

[edit]

Persons working in Finland for a short period can get their Finnish personal ID at the tax office. The Finnish Tax Administration is entitled to enter information into the Population Register System and distribute identity codes jointly with Local Register Offices if the matter concerns foreigners who arrive for temporary periods, i.e. less than one year to work in Finland. ID requires following information entered to the system: Full name, Date of birth, Sex, Place of birth, Address, Citizenship, Native language and Occupation.[36]

In association of measures against grey economy in the construction industry, a new act governing the mandatory tax numbers and the public register of tax numbers was adopted in 2012. At the moment mandatory Tax Numbers are issued for construction-industry workers only. The Individual Tax Number does not reveal the individual's age, sex or date of birth. The number doesn't change when a worker moves on to work for another employer or to work at another construction site.[37]

#### Source tax for foreign employees with special expertise

[edit]

Some foreign employees pay a flat-rate source tax of 32% on their net income instead of the regular progressive state income taxes, other taxes, and social security contributions.[38] The source tax is applied to a foreign employee under the following conditions:

* the individual becomes resident in Finland at the beginning of the period of employment to which the Act applies[39]
* the monetary salary for this employment is at least €5,800 a month during the total period of employment to which the Act applies[40]
* their tasks require special expertise[41]
* they are not a Finnish citizen and they have not been tax-liable in Finland in the five years preceding the year in which this employment began[42]

A person is liable to pay the source tax for a maximum of 7 years from the beginning of the employment.[43]

#### European Union officials

[edit]

Salaries or grants paid by the European Union bodies, such as European Chemicals Agency in Helsinki, are tax-free in Finland and do not need to be reported to the Finnish Tax Administration or Finnish social security, regardless of residency. Instead, the EU officials pay an EU-wide European tax on their salary.[44] Employees of European Union bodies may bring a car to Finland without paying the Finnish car tax.[citation needed]

### Taxes on capital income

[edit]

Dividends, rents, and other kinds of capital gains are considered capital income (pääomatulo). Net capital income is taxed at a fixed rate of 30% for net income up to €30,000 and 34% for net income above that.[45] However, different types of capital income are treated with different deduction schemes that may render the effective rates much lower. Only natural persons pay capital income tax.

#### Dividends from listed companies

[edit]

The proportion of dividends from a listed (publicly traded) company subject to capital income tax depends on whether the share is owned via a book-entry account (arvo-osuustili) or an equity savings account (osakesäästötili). Via an equity savings account, one can own only shares of listed companies[46] and the owner can be only a natural person.[47]

##### Shares owned via a book-entry account

[edit]

15% of dividends from listed companies to a private person are tax-exempt if the shares are owned via a book-entry account[48] and the rest is subject to the capital income tax.[45]

##### Shares owned via an equity savings account

[edit]

The entire dividend from a listed company to a private person is subject to the capital income tax if the share is owned via an equity savings account.[48] The value of the account is considered to be the sum of liquid money on the account and market price of the shares that have been bought with the money deposited on the account. The dividends are deposited to the account[49] and the owner can buy and sell shares with the assets of the account. If the owner withdraws money from the account at a moment when the account has surplus value (i.e. the value exceeds what have been deposited there), the profit withdrawn is proportionate to the withdrawal's proportion of the entire value of the account. The profit withdrawn is entirely subject to the capital income tax.[50] There are no expenses deductible from capital income when the account is active—the losses are deductible only when the account is closed with losses and the money is withdrawn.[51]

#### Dividends from unlisted companies

[edit]

If the dividend from an unlisted company paid to a natural person adds up to 8% or less of the mathematical value (net assets) of the company, 75% of the dividend is tax-exempt and the rest is subject to the capital income tax (30% or 34%), rendering effectively a 7.5% capital income tax rate at minimum.[52] If the dividend to that person adds up to more than 8% of the net assets of the company:

* 75% of the dividend up to the 8% threshold is tax-exempt and the rest of the dividend up to the threshold is subject to the capital income tax (30% or 34%); and
* 25% of the dividend above the 8% threshold is tax-exempt and the rest of the dividend above the threshold is considered earned income and therefore added to the net earned income from any other sources and the sum is subject to the progressive state income tax rate[53]

If the person's all dividends from unlisted companies add up to more than €150,000, 85% the sum above the €150,000 is subject to the capital income tax and the rest is tax-exempt.[52]

### Taxes on corporate income

[edit]

The corporate income tax rate is 20%.[45] Corporate tax was lowered from 24.5% to 20.0% in January 2014.[54]

Until 2016, a small percentage of corporate taxes was also distributed to parishes, regardless of the corporations' religious affiliations. From 2016 onwards, the direct tax distribution was abolished and it was replaced by a fixed annual state subsidy that is €105-million in 2025 follows the Finnish Consumer Price Index.[55]

### Debate on the total tax burden on labour

[edit]

The "gross salary" as reported to the employee conventionally does not include any of the taxes paid by the employer, which is a substantial portion of all taxes collected by the state, municipalities and pension insurance companies. Therefore, there are two viewpoints on what is the effective tax rate:

* One viewpoint where one takes into account only what is withheld from income – (employee's) pension insurance fees and unemployment insurance fees, health insurance daily allowance contributions, state income taxes, municipal taxes, church taxes, Yle taxes, and health insurance medical expenses contributions.
* One viewpoint where one takes into account both what is withheld from income (all those above-mentioned) and what is withheld from the one who pays that income – employer's pension and unemployment insurance fees, accident insurance fees etc.

## Other kinds of taxes

[edit]

### Property tax

[edit]

Municipalities collect property tax (kiinteistövero) on properties located in their territory.[56] The tax is levied separately on the soil (maapohja) and on the buildings located on it. The tax on the soil is paid by the owner of the property and the tax on the buildings is paid by the owner of the building.[57] The tax on soil is generally 1.30–2.00%,[58] but the municipality can set it at 2.00–6.00%, if the property is undeveloped and certain legal requirements are met.[59] Additionally, if the property is located in Espoo, Helsinki, Hyvinkää, Järvenpää, Kauniainen, Kerava, Kirkkonummi, Mäntsälä, Nurmijärvi, Pornainen, Sipoo, Tuusula, Vantaa, or Vihti, the Property Tax Act requires that the soil tax for undeveloped property is 3.00 p.p. higher than for developed property, but 6.00% at maximum.[60] The tax on buildings is 0.41–1.00% for permanently residential buildings[61] and 0.93–2.00% for buildings with at least 50% of the space reserved for non-permanent residence.[62] Property taxes are levied annually on present market value.

### Property transfer tax

[edit]

There is a 3% property transfer tax (varainsiirtovero) for property, and 1.5% for stock and housing cooperative shares. First-time home buyers were exempt from transfer tax until 31 December 2023, but no longer enjoy exemption.[63]

### Consumption taxes

[edit]

Value-added tax (arvonlisävero) is levied at a standard rate of 25.5% (as of 1 September 2025),[64] and at two reduced rates of 14% on food, restaurant services, catering services and animal feed, and 10% on books, pharmaceutical products, services creating opportunities for physical exercise, passenger transportation and accommodation.[65]

Excise taxes (valmistevero) are in place for alcohol, tobacco, sweets, lotteries, insurances, transport fuels and automobiles (2011). The motor vehicle tax is substantial. As a rule, permanent residents cannot drive foreign-registered cars in Finland. Persons with permanent residence outside Finland may drive foreign-registered car in Finland for six months, or up to 18 months if residence abroad is separately proven to Customs.[66] As an exception, European Civil Service employees working for the European Union are exempt from the car tax for their personal vehicle.

Pharmacies pay only the excise tax from their yearly income. There is a tax credit for pharmacies that keep subsidiary pharmacies (sivuapteekki). The aim of this policy is to support keeping pharmacies in sparsely populated regions.[67]

## Publicity of income taxes

[edit]

Even when information of earnings and the taxation procedure of individual persons and companies are not public, the amount of taxes carried for each person and company is public information. The Tax Administration is required to submit information for free if request is targeted. Larger records are submitted for journalistic purposes. Capital income and earned income are both public information, while taxation on dividends from unlisted companies is not.[citation needed]

## Investment of pension funds

[edit]

In 2014, Finnwatch estimated that 60–70% (€37 billion) of Finnish pension funds were invested in tax havens.[68][relevant?] Political parties have different agendas in respect to tax havens.[69][relevant?]

## See also

[edit]

* Economy of Finland

## References

[edit]

1. ^ "Archived copy". Archived from the original on 2014-06-06. Retrieved 2014-06-03.`{{cite web}}`: CS1 maint: archived copy as title (link)
2. ^ Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 61(2). Retrieved 6 March 2025.
3. ^ Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 61(1). Retrieved 6 March 2025.
4. ^ Charles E. McLure Jr. (17 May 2024). "Taxation". Britannica. Retrieved 6 March 2025.
5. ^ a b c d Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). s 152(2). Retrieved 6 March 2025.
6. ^ Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). s 12(1). Retrieved 6 March 2025.
7. ^ Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 18 s 15. Retrieved 6 March 2025.
8. ^ a b c Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 1(1). Retrieved 6 March 2025.
9. ^ Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 18 s 14. Retrieved 6 March 2025.
10. ^ Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). ss. 4(2)(1) and 4(2)(2). Retrieved 6 March 2025.
11. ^ The Employees Pensions Act (first link) provides that the employee contributes to a pension fund by paying a part from their compensation for employment – i.d., from their salary. What constitutes employment is defined in the Employment Contracts Act (second link):
* Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). s 2(1)(2). Retrieved 6 March 2025.
* Ministry of Justice. Työsopimuslaki [Employment Contracts Act] (in Finnish). ch 1 ss. 1(1), 1(2) and 1(3). Retrieved 6 March 2025.
12. ^ Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). s 153(2). Retrieved 6 March 2025.
13. ^ Ministry of Justice. Sosiaali- ja terveysministeriön asetus työntekijän työeläkevakuutusmaksuprosenteista vuonna 2025 [Decree of the Ministry of Social Affairs and Health on an Employee's Pension Insurance Fee Percentages in 2025] (in Finnish). s 1. Retrieved 6 March 2025.
14. ^ "Ministeriön päätös STM/2024/129" [Ministery's decision STM/2024/129] (in Finnish). Ministry of Social Affairs and Health. 7 November 2024. Retrieved 6 March 2025.
15. ^ The Act on the Financing of Unemployment Benefits (555/1998) section 12 subsection 1 (first link) provides that everyone employed in Finland is required to pay unemployment insurance fee. The section 12a subsection 1 paragraphs 1–2 (second link) provide for the age limit:
* Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). s 12(1). Retrieved 6 March 2025.
* Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). ss. 12a(1)(1) and 12a(1)(2). Retrieved 6 March 2025.
16. ^ The Act on the Financing of Unemployment Benefits (555/1998) section 2 subsection 2 (first link) provides that the percentage of the fee has to enable the Fund to pay out benefits. Section 18 subsection 1 (second link) provides for the 2025 percentages:
* Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). s 2(2). Retrieved 6 March 2025.
* Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). s 18(1). Retrieved 6 March 2025.
17. ^ Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 18 ss. 5(1) and 5(2). Retrieved 6 March 2025.
18. ^ Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 1 s 2(1). Retrieved 6 March 2025.
19. ^ The Health Insurance Act (1224/2004) chapter 18 section 24 subsection 1 provides that the fee should be adjusted annually to a level that secures national healthcare costs. Chapter 18 section 24 subsection 4 provides that the decree adjusting the fee is given by the Government. However, the 2025 the percentage is set by law:
* Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 18 ss. 24(1) and 24(4). Retrieved 6 March 2025.
* Ministry of Justice. Laki sairausvakuutusmaksujen maksuprosenteista vuonna 2025 [Act on Health Insurance Fee Percentages for 2025] (in Finnish). s 2. Retrieved 6 March 2025.
20. ^ Ministry of Justice. Laki sairausvakuutusmaksujen maksuprosenteista vuonna 2025 [Act on Health Insurance Fee Percentages for 2025] (in Finnish). s 2. Retrieved 6 March 2025.
21. ^ a b c d e Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 95(1). Retrieved 6 March 2025.
22. ^ a b c d e Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 95(2). Retrieved 6 March 2025.
23. ^ a b c d e Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 95(4). Retrieved 6 March 2025.
24. ^ a b c d e f g h i j k l Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 96(1). Retrieved 6 March 2025.
25. ^ a b c d Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 106. Retrieved 6 March 2025.
26. ^ Ministry of Justice. Laki vuoden 2025 tuloveroasteikosta [Act on the 2025 Income Tax Scale] (in Finnish). s 1. Retrieved 6 March 2025.
27. ^ Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 127a. Retrieved 6 March 2025.
28. ^ a b "Kuntien ja seurakuntien tuloveroprosentit vuonna 2025" [2025 income tax percentages for municipalities and parishes] (in Finnish). Finnish Tax Administration. Retrieved 25 December 2024.
29. ^ Ministry of Justice. Laki sairausvakuutusmaksujen maksuprosenteista vuonna 2025 [Act on Health Insurance Fee Percentages for 2025] (in Finnish). s 1. Retrieved 25 December 2024.
30. ^ a b c d e Ministry of Justice. Laki yleisradioverosta [Act on the Public Broadcasting Company Tax] (in Finnish). s 2(1). Retrieved 6 March 2025.
31. ^ Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). ss. 141(2) and 141(3). Retrieved 28 May 2024.
32. ^ "Julkisaloilla oma lakinsa". Työeläke.fi (in Finnish). Retrieved 2022-01-10.
33. ^ a b c d e f g The Tax Prepayment Act (1118/1996) section 1 subsection 1 (first link) provides that the tax withholding concerns taxes enumerated in the Tax Collection Act (11/2018). The Tax Collection Act section 4 (second link) enumerates the said taxes:
* Ministry of Justice. Ennakkoperintälaki [Tax Prepayment Act] (in Finnish). s 1(1). Retrieved 6 March 2025.
* Ministry of Justice. Veronkantolaki [Tax Collection Act] (in Finnish). s 4. Retrieved 6 March 2025.
34. ^ The Tax Prepayment Act (1118/1996) section 6 subsection 3 paragraph 2 (first link) provides that the Tax Administration decides the withholding percentage. The 20 November 2024 decision (second link) specifies the percentage and its accuracy:
* Ministry of Justice. Ennakkoperintälaki [Tax Prepayment Act] (in Finnish). s 6(3)(2). Retrieved 6 March 2025.
* Tax Administration. Verohallinnon päätös ennakonpidätysprosenttien laskentaperusteista palkkatuloa varten ja ennakonkannossa määrättävän ennakkoveron laskentaperusteista vuodelle 2025 [Tax Administration's decision for 2025 on the basis for calculating wage income withholding percentages and on the basis for calculating advance tax in the prepayment procedure] (in Finnish). Retrieved 13 December 2024.
35. ^ "Arriving in Finland". Vero.fi. Retrieved 24 December 2017.
36. ^ "Finnish Tax Administration > Finnish personal identity codes for short-term use". 6 June 2014. Archived from the original on 6 June 2014. Retrieved 24 December 2017.
37. ^ "Individual Tax Numbers — instructions for use". Vero.fi. Retrieved 24 December 2017.
38. ^ The Act on Source Tax of Foreign Employees (1551/1995) section 3 (first link) provides that the source tax is 32% and section 1 (second link) provides that the source tax replaces pension insurance fee, unemployment insurance fee, health insurance daily allowance contribution, state income tax municipal tax, health insurance medical expenses contribution, church tax, and Yle tax:
* Ministry of Justice. Laki ulkomailta tulevan palkansaajan lähdeverosta [Act on Source Tax of Foreign Employees] (in Finnish). s 3. Retrieved 6 March 2025.
* Ministry of Justice. Laki ulkomailta tulevan palkansaajan lähdeverosta [Act on Source Tax of Foreign Employees] (in Finnish). s 1(2). Retrieved 6 March 2025.
39. ^ Ministry of Justice. Laki ulkomailta tulevan palkansaajan lähdeverosta [Act on Source Tax of Foreign Employees] (in Finnish). s 2(1)(1). Retrieved 30 May 2024.
40. ^ Ministry of Justice. Laki ulkomailta tulevan palkansaajan lähdeverosta [Act on Source Tax of Foreign Employees] (in Finnish). s 2(1)(2). Retrieved 30 May 2024.
41. ^ Ministry of Justice. Laki ulkomailta tulevan palkansaajan lähdeverosta [Act on Source Tax of Foreign Employees] (in Finnish). s 2(1)(3). Retrieved 30 May 2024.
42. ^ Ministry of Justice. Laki ulkomailta tulevan palkansaajan lähdeverosta [Act on Source Tax of Foreign Employees] (in Finnish). s 2(1)(4). Retrieved 30 May 2024.
43. ^ Ministry of Justice. Laki ulkomailta tulevan palkansaajan lähdeverosta [Act on Source Tax of Foreign Employees] (in Finnish). s 2(3). Retrieved 30 May 2024.
44. ^ "Työskentely Euroopan unionissa" [Working for the EU] (in Finnish). Government of Finland. Retrieved 30 May 2024.
45. ^ a b c Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 124(2). Retrieved 6 March 2025.
46. ^ Ministry of Justice. Laki osakesäästötilistä [Equity Savings Account Act] (in Finnish). s 6(1)(1). Retrieved 11 December 2024.
47. ^ Ministry of Justice. Laki osakesäästötilistä [Equity Savings Account Act] (in Finnish). s 2(1)(2). Retrieved 11 December 2024.
48. ^ a b The Income Tax Act (1535/1992) section 33a subsection 1 provides that 15% of the share of a listed company is tax-exempt, and section 33a subsection 4 provides that the exemption does not extend to dividends from shares owned via an equity savings account:
* Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). ss. 33a(1) and 33a(4). Retrieved 11 December 2024.
49. ^ Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 53b(2). Retrieved 11 December 2024.
50. ^ Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 53b(1). Retrieved 11 December 2024.
51. ^ Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 53b(3). Retrieved 11 December 2024.
52. ^ a b Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 33b(1). Retrieved 26 May 2024.
53. ^ Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 33b(2). Retrieved 26 May 2024.
54. ^ "Finland to lower corporate tax rate by 4.5pc". Independent.ie. 22 March 2013. Retrieved 24 December 2017.
55. ^ Ministry of Justice. Laki valtion rahoituksesta evankelis-luterilaiselle kirkolle eräisiin yhteiskunnallisiin tehtäviin [Act on State Funding to the Evangelical Lutheran Church for Certain Societal Functions] (in Finnish). ss. 2(1) and 2(2). Retrieved 17 June 2024.
56. ^ Ministry of Justice. Kiinteistöverolaki [Property Tax Act] (in Finnish). s 1(2). Retrieved 23 June 2024.
57. ^ Ministry of Justice. Kiinteistöverolaki [Property Tax Act] (in Finnish). s 6(3). Retrieved 23 June 2024.
58. ^ Ministry of Justice. Kiinteistöverolaki [Property Tax Act] (in Finnish). s 11(4). Retrieved 23 June 2024.
59. ^ Ministry of Justice. Kiinteistöverolaki [Property Tax Act] (in Finnish). ss. 12a(1) and 12a(2). Retrieved 23 June 2024.
60. ^ Ministry of Justice. Kiinteistöverolaki [Property Tax Act] (in Finnish). s 12B. Retrieved 23 June 2024.
61. ^ Ministry of Justice. Kiinteistöverolaki [Property Tax Act] (in Finnish). s 12(1). Retrieved 23 June 2024.
62. ^ Ministry of Justice. Kiinteistöverolaki [Property Tax Act] (in Finnish). s 13(1). Retrieved 23 June 2024.
63. ^ "Transfer tax". www.vero.fi. Tax Administration. Retrieved 26 April 2024.
64. ^ Ministry of Justice. Arvonlisäverolaki [Value-Added Tax Act] (in Finnish). s 84. Retrieved 5 September 2024.
65. ^ "Finnish Tax Administration > Changes in VAT on 1 January 2013". 6 June 2014. Archived from the original on 6 June 2014. Retrieved 24 December 2017.
66. ^ "Tulli - Tulli valvoo tarkoin ulkomaille rekisteröityjen ajoneuvojen käyttöä". Archived from the original on 2016-11-29. Retrieved 2016-11-28.
67. ^ "Apteekkimaksu - Fimea". Fimea.fi. Retrieved 24 December 2017.
68. ^ Kiviranta, Varpu (13 May 2014). "Finnwatch: Suomalaisten työeläkevaroja kymmeniä miljardeja euroja veroparatiiseissa". Yle. Retrieved 26 May 2024.
69. ^ "Finnwatch: Puolueet puuttuisivat eri tavoilla veroparatiiseihin". Yle Uutiset. 5 May 2014. Retrieved 24 December 2017.

## Further reading

[edit]

Colliander, Anders (April 2009). Taxation in Finland 2009 (PDF). Ministry of Finance publications. Vol. 7/2009. Ministry of Finance. ISBN 978-951-804-932-9.

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* Ministry of Finance
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* Findicator - Taxes and tax-like payments 1975-, ratio to GDP

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