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Capital gains tax in Finland 2026
Capital gains join capital income: 30% up to €30,000 a year, 34% above — but the presumptive-cost rule lets you deduct a deemed 20% of the sale price (40% after 10 years) instead of actual cost, capping the effective rate on old assets at about 20.4%.
A home you owned and occupied for 2 continuous years sells tax-free, small disposals under €1,000 a year are ignored, and household effects are exempt to €5,000.
At a glance
- top rate
- 34% (capital income above €30,000)
- entry band
- 0% — homes after 2 years' occupation; disposals under €1,000/year
- tax year basis
- Calendar year (completion date, not payment)
- filing deadline
- Pre-completed return
- residency basis
- Residents: worldwide gains
- regime flag
- No exit tax — limited 5-year share-exchange rule only
Rates
Capital gains by asset type (2026)
| Rate | Base | Applies to |
|---|---|---|
| 30% / 34% | Proceeds minus actual or presumptive cost (20%; 40% after 10 years) | Shares, funds, property, crypto |
| 0% | — | Dwelling owned and used as your permanent home 2+ continuous years |
| 0% | — | Household effects gains to €5,000/year; total disposals under €1,000/year |
| 0% until withdrawal | — | Gains inside the share investment account |
Thresholds & allowances
- Presumptive acquisition cost20% of proceeds (40% after 10+ years)
Whichever of actual or presumptive cost is better — long-held assets never pay above ≈20.4% effective
- Loss reliefCapital losses offset capital income for 5 years
Pre-2016 losses offset gains only
Residency
Residency trigger
Residents pay on worldwide gains; there is no general exit tax, though gains from share exchanges can be clawed back if you move outside the European Economic Area (EEA) within 5 years.
Non-resident treatment
Non-residents are taxed on Finnish real estate gains and on shares of companies more than 50% composed of Finnish property (directly or indirectly since 2023); ordinary Finnish share gains are exempt.
Notes
- The 40% presumptive cost after 10 years effectively caps the tax at 20.4% of gross proceeds — powerful for assets bought cheaply long ago.
- Generational farm and business transfers to descendants enjoy their own exemptions.
- Losses on an exempt home sale are correspondingly non-deductible.
- Gains are recognised when the contract completes, not when money arrives.
FAQ
What is the capital gains tax rate in Finland?
30% up to €30,000 of total capital income a year and 34% above — with a presumptive cost deduction (20% of price, or 40% after 10 years' ownership) if that beats your actual cost.
Is selling my home taxed in Finland?
Not if you owned it and lived in it continuously for at least 2 years during ownership — then the gain is fully exempt.
Figures: tax year 2026, compiled from public sources. Not tax advice.