Finlàndia: Entorn econòmic
Finland | OECD | United States | Germany | |
Number of Payments of Taxes per Year | 8.0 | 10.1 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 90.0 | 163.6 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 36.6 | 41.6 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
National Income Tax | Progressive rates from 12.64% to 44% |
EUR 0 to 19,900 | 12.64% |
EUR 19,901 to 29,700 | 19% |
EUR 29,701 to 49,000 | 30.25% |
EUR 49,001 to 85,800 | 34% |
Above 85,800 | 44% |
Municipal Tax | between 4.36% and 10.86% |
Church Tax (payable by members of the Evangelic Lutheran, Orthodox, and Finnish German church) |
between 1% and 2.1% |
Capital Income Tax | 30% up to EUR 30,000 34% on income exceeding EUR 30,000 |
Non-residents | 35% flat rate 30% on dividends, interests and royalties |
- Work commuting expenses in excess of EUR 750 (up to a maximum of EUR 7,000)
- Interest on a loan used to buy a permanent home (limited)
- Capital losses
- Child allowance of EUR 80 maximum per child under 18
- Household expenses for certain care and repair work, up to EUR 2,250 per year (EUR 3,500 for expenses related to the move from oil heating to more sustainable energy sources and for expenses incurred from household work, nursing, and care)
- Mandatory unemployment insurance premiums are deductible from earned income for both national and municipal tax purposes
- Accommodation costs of a second home needed because of two (or more) permanent workplaces can be deducted. The maximum deduction is EUR 450 per month
- A child deduction of EUR 50 per under-aged child is granted as a deduction against taxes payable on employment income. The deduction of EUR 50 is granted per under-aged child, up to a maximum of four children. In case the individual is a single parent, the deduction is EUR 100 per child
- Several deductions apply for remote working (e.g. EUR 920 if the employee works from home more than 50% of the total number of working days)
- Individuals are allowed to deduct cash donations of between EUR 850 and EUR 500,000 from earned income if the purpose of the donation is the development of science or art and the donation is made to a university with public financing that is located in the European Economic Area or to a related university fund
- A tax credit is available for electricity costs in the months of January, February, March and April 2023, equivalent to 60% of the part going in excess of EUR 2,000 (capped at EUR 2,400 per permanent residence).
For further information, visit the dedicated pages on the Skatt website.
Foreign employees whose work requires special knowledge and whose cash salary is at least EUR 5,800 can adhere to the "foreign expert tax regime" which provides a flat tax rate of 32%. The regime can be applied for a maximum of 48 months and the application must be filed within 90 days from starting to work in Finland.
Click here for more information.
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Actualitzacions: November 2023