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Finland tax guide 2026
Finland runs a dual income tax: earned income climbs a state scale to 37.5% plus flat municipal (4.7%–10.9%) and church taxes — a top marginal around 55% with contributions — while all capital income sits at 30%, rising to 34% only above €30,000. Dividend taxation is famously nuanced (quoted, unquoted and the 8%-yield rule all differ), the new 25% key-employee rate is a notable expatriate concession, and a tax-free share investment account shelters up to €100,000.
- Rate range
- State 12.64% – 37.5% + municipal 4.7% – 10.9%; capital income 30% / 34%
- Key allowance
- Basic allowance €4,265; earned income credit up to €3,430
- Tax year
- Calendar year
- Filing deadline
- Pre-completed return; corrections due mid/late April
Taxes covered
- Income tax≈ 55%
State tax to 37.5% above €52,100 + municipal 4.7%–10.9% + optional church tax — roughly 55% top marginal once contributions are counted.
- Dividend tax25.5% / 28.9% effective
Quoted-company dividends: 85% taxed at capital rates (effective 25.5%/28.9%); unquoted-company dividends within the 8% yield: effective ~7.5% up to €150,000.
- Capital gains tax30% / 34%
Capital income rates with a €30,000 break point; homes exempt after 2 years' own use; a presumptive 20%/40% cost floor helps long-held assets.
- Crypto tax30% / 34%
Crypto gains are capital income (30%/34%); every swap and purchase is a disposal, and the presumptive-cost rule applies here too.
- Social security≈ 10.2%
Employees pay ~7.3% pension + 0.89% unemployment + 1.98% health insurance, mostly uncapped and largely deductible.
- Inheritance tax7% – 33%
Close family pays 7%–19% above a €30,000 threshold (spouse deducts €90,000 extra, minor children €60,000); others pay 19%–33%.
- Withholding tax30% / 35%
Non-residents: 30% on dividends and royalties, 35% on salaries (after a daily allowance), 15% for performers; interest almost always exempt.
Special regimes
- Key employee regime (25% flat)
Foreign specialists earning €5,800+ a month pay a flat 25% on Finnish salary for up to 84 months — cut from 32% in 2026, and now open to returning Finns (for 60 months).
- Share investment account
Deposit up to €100,000 into an osakesäästötili and dividends and gains compound tax-free until you withdraw more than you put in.
- Unquoted-company dividends
Dividends within 8% of a private company's net-asset value are only 25% taxable up to €150,000 — an effective rate near 7.5% for owner-entrepreneurs.
- 2-year home exemption
Sell a dwelling you owned and lived in for 2+ continuous years and the gain is entirely tax-free.
- Presumptive cost deduction
Instead of actual cost, deduct a deemed 20% of the sale price (40% after 10 years' ownership) — a built-in cap on gains tax for long-held assets.
Recent changes
- 2026-01The key-employee flat rate fell from 32% to 25%; the earned income credit was restructured (max €3,430, +€105 per child) and trade-union fees stopped being deductible.
- 2026-01Inheritance-tax-free thresholds rose to €30,000 (inheritances) and €7,500 (gifts and household effects); a temporary anti-avoidance rule targets share-exchange valuations of unquoted companies.
- 2026-01State-scale brackets were indexed (12.64% to €22,000; 37.5% above €52,100); voluntary pension premiums lose deductibility from 2027.