Updated for tax year 2026

Finland Tax Rates 2026: Personal Income Tax, Corporate Tax, Capital Income and VAT

Finland taxes earned income through a progressive state income-tax scale, together with municipal taxation and other applicable charges. Capital income is taxed separately. This guide summarises the principal Finland tax rates applying in 2026 and provides links to the Finnish Tax Administration for current filing and compliance information.

20%Corporate income tax for limited companies

30% / 34%Capital income tax rates

25.5%Standard VAT rate

Finland State Income Tax Rates for 2026

Earned income is subject to progressive state taxation. For 2026, the state income-tax scale is:

Taxable earned income (�)	Tax at lower limit (�)	Rate on amount exceeding lower limit
0-22,000	0.00	12.64%
22,000-32,600	2,780.80	19.00%
32,600-40,100	4,794.80	30.25%
40,100-52,100	7,063.55	33.25%
52,100 and above	11,053.55	37.50%

Important: the state scale is only one part of the tax burden on earned income. The final tax rate can also depend on municipality, church membership, deductions and health-insurance-related contributions.

Capital Income Tax in Finland

Capital income includes income such as certain investment income, rental income and taxable gains. In 2026, the capital income tax rate is 30% up to �30,000 and 34% on the part exceeding �30,000.

Capital income	Tax rate
Up to �30,000	30%
Amount exceeding �30,000	34%

Corporate Income Tax Rate in Finland

The corporate income tax rate for Finnish limited companies is 20% in 2026. Corporate tax is generally charged on taxable profit after allowable deductions. Foreign companies can also become liable to Finnish corporate income tax when they have taxable business activities or a permanent establishment in Finland, subject to applicable domestic law and tax treaties.

VAT Rates in Finland for 2026

Finland's general VAT rate is 25.5%. From 1 January 2026, the principal reduced rate is 13.5%, while a 10% reduced rate continues to apply to newspapers and magazines. Zero-rating and exemptions apply in specified situations.

VAT rate	Typical application
25.5%	General rate for most taxable goods and services
13.5%	Examples include food, restaurant and catering services, books, medicines, accommodation, passenger transport and certain cultural or sports services
10%	Newspapers and magazines, including qualifying electronic publications
0%	Certain exports, qualifying intra-EU supplies and other specified international transactions

Non-Resident Tax at Source on Wages

A person staying in Finland for no more than six months is generally treated as a non-resident taxpayer. Wages from a Finnish source are normally subject to 35% tax at source. Where the required tax-at-source card permits it, the payer can deduct �510 per month or �17 per day before applying the 35% rate.

Eligible residents of EU/EEA countries and countries having a tax treaty with Finland may generally request progressive taxation instead of the fixed tax-at-source treatment. Tax treaties can change the Finnish taxing right or applicable treatment, so the treaty position should be checked for the particular country and income.

Health Insurance and Other Charges

For 2026, the health care contribution is 1.10% on wage and work income and 1.49% on pensions, benefits and other income. A daily allowance contribution can also apply depending on income and taxpayer status. Municipal income tax and, where applicable, church tax may also affect the overall tax burden.

Finland Tax Return Deadlines

Individual taxpayers generally receive a pre-completed tax return. For returns handled in spring 2026, correction deadlines were 1 April, 14 April, 21 April or 28 April 2026, depending on the taxpayer. The exact deadline shown on the pre-completed return or in MyTax governs.

Tax assessment does not necessarily end on the filing deadline. The taxpayer's tax decision shows the assessment end date and, where relevant, refund or back-tax information.

Official Finland Tax Resources

Tax rules can depend on residence status, the type and source of income, deductions, social-insurance coverage and an applicable tax treaty. This page is a general rate guide and should be read with the Finnish Tax Administration's current instructions for the relevant tax year.