Finland has a general corporate income tax rate of 20%, with capital gains being taxed at the same rate. Taxpayers can modify their prepayment of taxes until the tax assessment is completed, with the final payment due on the third day of the second month after the assessment is completed. The prepayment of taxes is collected in two or twelve installments, depending on the total amount owed. The general VAT rate is 25.5%. Non-residents do not have to pay withholding tax on dividends, interest, or royalties, while residents may have to pay a withholding tax on these types of income. The deadline for filing a CIT return is four months after the end of the accounting period.
Finland Tax Brief
Time of Update 4/05/2026
Finland Corporate Income Tax (CIT)
General CIT Rate:
20
CIT Return Due Date:
Four months from the end of the accounting period.
CIT Payment Due Date:
Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.
CIT Estimated Payment Due Date:
The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.
Finland Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/15
Finland Value-Added Tax (VAT)
General VAT Rate:
25.5
Learn More
Finland Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Finland Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
19.71%
Composite Effective Marginal Tax Rate:
22.6%
Additional info
Quick Navigation
TKEG Expat Finland Corporate Tax Guide
Finland corporate income tax
Finland VAT
Finland Labor Tax
Finland import and export duties
Transfer Tax
1.
Finland corporate income tax
Standard Corporate Income Tax Rate:
The current standard corporate income tax rate is 20%
Companies that are resident in Finland are subject to Finland corporate income tax, i.e. unrestricted tax liability. In addition, a non-resident company's permanent establishment in Finland is subject to Finland corporate income tax to cover its worldwide income at that permanent establishment.
Pillar Two – Global Minimum Tax:
Finland has implemented Pillar Two legislation, including the Income Inclusion Rule (IIR), the Undertaxed Profits Rule (UTPR), and the Qualified Domestic Minimum Top-up Tax (QDMTT). The IIR and QDMTT apply for financial years starting on or after 31 December 2023. The UTPR applies for financial years starting on or after 31 December 2024. Finland's Pillar Two law closely follows the EU Directive and the OECD GloBE Model Rules. Multinational groups subject to Finland Pillar Two rules may be required to calculate and pay a top-up tax if their effective tax rate in any jurisdiction falls below 15%.
Companies that are resident in Finland are subject to Finland corporate income tax, i.e. unrestricted tax liability. In addition, a non-resident company's permanent establishment in Finland is subject to Finland corporate income tax to cover its worldwide income at that permanent establishment.
Pillar Two – Global Minimum Tax:
Finland has implemented Pillar Two legislation, including the Income Inclusion Rule (IIR), the Undertaxed Profits Rule (UTPR), and the Qualified Domestic Minimum Top-up Tax (QDMTT). The IIR and QDMTT apply for financial years starting on or after 31 December 2023. The UTPR applies for financial years starting on or after 31 December 2024. Finland's Pillar Two law closely follows the EU Directive and the OECD GloBE Model Rules. Multinational groups subject to Finland Pillar Two rules may be required to calculate and pay a top-up tax if their effective tax rate in any jurisdiction falls below 15%.
2.
Finland VAT
Overview of VAT in Finland:
The general VAT rate is 25.5%.
- The tax on food and animal feed is 14%. The VAT rate is 14% and also applies to restaurants and catering services.
- 10% VAT applies to certain goods and services (e.g. books, newspaper subscriptions, accommodation, passenger transportation).
- zero tax rate applies in certain circumstances (e.g. supply of goods within the EU and export of goods). In addition, certain services, such as finance, insurance, and certain educational services, are exempt from VAT.
3.
Finland Labor Tax
Payroll Tax:
Employers are responsible for withholding employees' income, including cash compensation and non-cash benefits based on taxable value.
Social security insurance:
According to Finland's social security law, both domestic and foreign employers are required to pay social insurance to Finland if the employee works wholly or partially in Finland. This responsibility applies to all employers, regardless of the form of the company and whether the foreign company has a permanent establishment in Finland. The percentage of employers' (and employees' ) social security contributions are revised annually.
In 2026, the employer's obligation to pay social insurance according to its salary is as follows:
Social security insurance:
According to Finland's social security law, both domestic and foreign employers are required to pay social insurance to Finland if the employee works wholly or partially in Finland. This responsibility applies to all employers, regardless of the form of the company and whether the foreign company has a permanent establishment in Finland. The percentage of employers' (and employees' ) social security contributions are revised annually.
In 2026, the employer's obligation to pay social insurance according to its salary is as follows:
- Employer's pension insurance: 17.10% (average, uncapped).
- Employer's unemployment insurance: 0.31% of gross wages up to EUR 2,509,500 and 1.23% (uncapped) for gross wages over EUR 2,509,500.
- Employer's sickness insurance contribution: 1.91% (uncapped).
- Statutory accident insurance: 0.51% (average, uncapped).
- Statutory group life premium: 0.06% (average, uncapped).
References
- https://taxsummaries.pwc.com/finland/corporate/other-taxes
A Full-Service Consulting Firm Backs You Up
TKEG Expat ™ (Australia) is your trusted overseas business partner. We are the retail consulting department of THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
Learn More About THE KEITH & EVEN GROUP
Corporate Clients
Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?
If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.
Enterprise Solutions
Please refer to "TKEG Holdings"'s website for more information.
請參閱「奕資控股」之網站獲取更多資訊。
“TKEG” refers to one or more legal entities within the global TKEG Group, of which "TKEG Expat INC", a corporation duly incorporated under the laws of the State of Delaware of the United States of America, collectively the "TKEG Organization" . “TKEG Expat INC” is a corporation under "TKEG Holdings Teoranta", the parent holding entity of the "TKEG Organization"—a global network of independent and legally distinct member firms and their related entities. Each member firm within the ”TKEG Organization“ is a separate legal entity and is not liable for the acts or omissions of any other. No entity within the ”TKEG Organization“ has authority to bind or obligate any other entity with respect to third parties. ”TKEG Holdings Teoranta“ does not provide services to clients. Professional services, including overseas company incorporation, are provided exclusively by "TKEG Expat INC" or other designated member firms, in accordance with applicable laws and regulations.
「奕資」指奕資集團旗下之一個或多個法律實體，當中「奕資環球公司」為依據美利堅合眾國特拉華州法律正式註冊成立之公司，合為「奕資組織」。「奕資環球公司」為「奕資控股有限公司」旗下公司。「奕資控股有限公司」為「奕資組織」之母公司，該組織由法律上相互獨立之成員所及關聯機構組成。「奕資組織」中每一實體均為獨立法律主體，互不對他方之行為或疏忽承擔法律責任，亦無權代表他方對第三方作出約束。「奕資控股有限公司」不向客戶提供服務；所有專業服務，包括海外公司註冊，僅由「奕資環球公司」其他指定成員所根據適用法律及法規提供。
© 2026 - TKEG Expat INC. All rights reserved.
© 2026 - 奕資環球公司。版權所有。
© 2026 - TKEG Expat INC. All rights reserved.
© 2026 - 奕資環球公司。版權所有。
https://au.tkegexpat.com/ / TKEG Expat () / / / / bd_vid / gcid / / /
Australia