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Dividend tax in Finland 2026
Dividends from listed companies are 85% taxable at capital rates — an effective 25.5% up to €30,000 of capital income and 28.9% beyond.
Private-company dividends run on the 8% rule: within an 8% yield on the company's net asset value, only 25% is taxable (effective ~7.5%) up to €150,000 a year — the cornerstone of Finnish owner-entrepreneur planning.
Dividends above the 8% yield flip to earned income at progressive rates on 75% of the amount.
At a glance
- top rate
- 28.9% effective (quoted, above €30,000 capital income)
- entry band
- ≈ 7.5% effective (unquoted, within the 8% yield, to €150,000)
- tax year basis
- Calendar year
- filing deadline
- Pre-completed return; 25.5%/7.5% advance withholding at source
- residency basis
- Residents: worldwide dividends (European Economic Area (EEA)/treaty payers get the same reliefs)
- regime flag
- 0% inside the share investment account
Rates
How dividends are taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 30% / 34% on 85% | 85% of the dividend as capital income | Quoted (listed) companies — effective 25.5% / 28.9% |
| 30% / 34% on 25% | 25% taxable within the 8% yield on net assets | Unquoted companies, up to €150,000/year — effective ≈ 7.5% |
| 30% / 34% on 85% | Above €150,000 within the 8% yield | Effective 25.5% / 28.9% on the excess |
| Progressive rates on 75% | Dividends above the 8% yield ceiling | Taxed as earned income |
| 0% | — | Dividends on shares inside the share investment account (taxed only at withdrawal) |
Thresholds & allowances
- Share investment accountDeposits up to €100,000
One account per person; withdrawals above contributions are capital income
Residency
Residency trigger
Residents pay the same regime on foreign dividends from EU parent-subsidiary companies, EEA companies or treaty-country payers taxed at 10%+; non-treaty-country dividends are punished as fully taxable earned income.
Non-resident treatment
Non-residents face 30% withholding (treaty-reducible); EEA residents can opt for assessment under resident rules when treaty credits fall short.
Notes
- Work-based dividends (paid for personal effort rather than ownership) are taxed as salary with social contributions — a standing anti-avoidance rule.
- A 2026–2027 anti-avoidance rule freezes the net-asset step-up from related-party share exchanges done since 2017.
- Interest is simpler: bank interest bears a final 30% source tax; other interest is capital income at 30%/34%.
- Advance withholding runs at 25.5% on quoted and 7.5%/28% on unquoted dividends, trued up at assessment.
FAQ
How are dividends taxed in Finland?
Listed-company dividends: 85% taxable at capital rates — effectively 25.5% up to €30,000 of capital income, 28.9% above. Private-company dividends within an 8% yield on net assets: only 25% taxable (≈7.5%) up to €150,000 a year.
What is Finland's 8% dividend rule?
For unquoted companies, dividends up to 8% of the company's net asset value per share get the light 25%-taxable treatment; anything above the 8% yield is taxed as earned income on 75% of the amount.
Figures: tax year 2026, compiled from public sources. Not tax advice.