Europe
Finland: tax at a glance
Progressive earned-income tax to ~52%, a separate 30-34% capital-income tax, a 20% corporate rate, and the EU's highest standard VAT at 25.5%.
Worldwide (residence-based)
Last verified
Ways to relocate to Finland
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- ~52%Progressive; combined state plus municipal top on earned income ~52% (slightly reduced for 2026). Capital income taxed separately at 30%/34%.
- Corporate income
- 20%
- Capital gains
- 30% up to EUR 30k, 34% above (capital income)
- VAT / ALV (VAT)
- 25.5%
- Dividends (WHT)
- 30% (non-resident individuals); 20% for companies
- Interest (WHT)
- 0% (generally exempt for non-residents)
- Royalties (WHT)
- 20% (companies) / 30% (individuals)
- Social security (employee)
- ~10% (pension 7.15% + unemployment + health)
- Social security (employer)
- ~20% (pension ~17.1% + health ~1.9%)
- Wealth tax
- None
- Inheritance / estate
- Progressive to 19% (close relatives) / 33% (others); EUR 30k exemption from 2026
- Property tax
- Municipal real-estate tax ~0.41-1.55% of taxable value
- Other
- Church tax 1-2.25% for members; public broadcasting tax
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
Key employee regime: a 25% flat tax at source for 84 months from 1 January 2026, down from 32%.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.