🇫🇮 Finland taxes · 2026 rates
Finland's tax system
A complete guide to Finnish taxes for investors and property owners: residency, rates and contributions.
Finland applies a progressive income tax scale plus a separate municipal tax. Below is who counts as a resident and which rates apply to individuals, businesses and property.
Who counts as a tax resident
You are a tax resident of Finland if you have a permanent home or habitual place of residence in the country, or if you stay in Finland continuously for more than six months.
Tax residents pay tax on their worldwide income, non-residents - only on income earned in Finland.
Tax rates
The main rates in Finland:
- Personal income tax - 12.64-44%. A progressive scale. On top of that, a municipal tax of 16.5% to 23.5% applies, depending on the municipality.
- Corporate income tax - 20%. Charged on the company's worldwide income.
- VAT - 24%. The standard rate.
- Social contributions for employees: health insurance - 2.04%, pension insurance - 7.15% or 8.65% depending on age, unemployment insurance - 1.4%.
- Property tax - 0.41-2%.
- Transfer tax - 4%.
What an investor needs to know about Finnish taxes
Clear residency criteria
Residency is determined by having a permanent home or by the length of stay - more than 6 months in a row.
A single corporate tax rate
20% on the company's worldwide income - a predictable base for business planning.
Straightforward social contributions
The rates for health insurance, pension insurance and unemployment insurance are fixed and known in advance.
A separate transfer tax
4% - worth factoring in ahead of time when buying property in Finland.
FAQ
Who counts as a tax resident of Finland?
What is the personal income tax rate in Finland?
How much is corporate tax in Finland?
What is the VAT rate in Finland?
How much is the transfer tax?
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