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Withholding tax in Finland 2026
Finland withholds 30% on dividends and royalties to non-residents, 35% on employment income (softened by a €510 monthly allowance and an assessment option), and 15% on visiting artists and athletes — while ordinary interest leaves the country untaxed.
Nominee-registered shares carry a punitive 35% unless the foreign custodian reports the beneficial owner.
At a glance
- top rate
- 35% (salaries; undisclosed nominee dividends)
- entry band
- 0% on ordinary interest to non-residents
- tax year basis
- Withheld at payment
- filing deadline
- Final unless assessment is opted
- residency basis
- Finnish-source income of non-residents
- regime flag
- European Economic Area (EEA) residents can opt into resident-style assessment
Rates
Withholding on payments to non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 30% | Gross dividend | Finnish dividends — treaty-reducible; EEA individuals may opt for assessment under resident dividend rules |
| 0% | — | Ordinary interest paid to non-residents |
| 30% | Gross | Royalties (business-connected to Finland) — treaty rates lower |
| 35% | Salary less €510/month allowance | Finnish employment income — or opt for progressive assessment with deductions |
| 15% | Gross fees | Visiting artists and sportspeople (EEA residents may deduct expenses) |
| 35% | Gross dividend | Nominee-registered shares without beneficial-owner reporting |
Thresholds & allowances
- Assessment optionProgressive rates with deductions + 7.6% average municipal rate
For residents of information-exchange countries; pensions from Finland are always assessed progressively
Residency
Residency trigger
Non-residents owe Finnish tax on Finnish work, directors' fees (wherever meetings happen), pensions, property income and gains on property-rich shares.
Non-resident treatment
Finnish-source pensions are taxed by assessment at progressive rates regardless of the recipient's residence; hired-out labour rules vary withholding between 0% and 35%.
Notes
- The 0% on interest reflects a deliberate policy — only thin-capitalisation-style interest is caught.
- Since 2023 Finland also taxes non-residents' gains on indirect holdings of Finnish real estate (property-rich entities, 365-day lookback).
- An EU-wide fast-refund system for excess withholding applies from 2030; Finland has not yet transposed it.
- Treaty relief at source requires a residence certificate lodged with the payer.
FAQ
What does Finland withhold on dividends to foreign investors?
30% at source, reduced under treaties — with a punitive 35% on nominee-registered shares when the custodian won't identify the owner. EEA residents can opt into resident-style assessment.
How are non-residents taxed on Finnish salaries?
A 35% final withholding after a €510 monthly allowance — or, on request, progressive assessment with full deductions plus the 7.6% average municipal rate.
Figures: tax year 2026, compiled from public sources. Not tax advice.