Finland Tax Calculator 2026

Finland state income tax 2026 brackets: 0% up to €21,200, 19% €21,200-31,500, 30.25% €31,500-52,100, 34% €52,100-88,200, 44% above €88,200. Progressive - only income in bracket taxed at that rate. Adjusted annually for inflation (~3.25% increase 2026).

Finland municipal tax flat rate varies: Helsinki 5.3%, Espoo 5.5%, Tampere 6%, Oulu 7%, rural areas up to 10.9%. Applied to all taxable earned income. Funds local services. Post-SOTE healthcare reform 2023 reduced rates slightly (health now regional not municipal).

Finland total marginal tax earned income: State 44% + Municipal 5-11% + Social 8.65% + Church 1-2.25% (optional) = 51-58% maximum. Among highest EU. Example Helsinki high earner: 44% + 5.3% + 8.65% = 57.95% marginal before church tax.

Finland capital income tax: flat 30% on first €30,000 annual capital income. Includes dividends, interest, rental, capital gains. More favorable than earned income progressive rates. Encourages saving, investment.

Finland capital income exceeding €30,000: 34% rate. Still lower than top earned income rates (51-58%). Capital deficit (expenses > income) can reduce earned income tax up to €1,400.

Finland expert tax: flat 25% replaces entire tax structure (state + municipal + social). No additional taxes. Massive benefit high earners. Example: €100,000 salary, standard tax ~€52,000 (52%), expert tax €25,000 (25%). Saves €27,000 annually!

Finland expert regime maximum 84 consecutive months (7 years) foreign nationals. Finnish nationals returning to Finland: 60 months (5 years) maximum. Cannot extend beyond limit. Plan tax strategy post-expiry.

Finland expert tax eligibility: special knowledge/expertise required for job, gross salary minimum €5,800/month (€69,600 annually), recruited from abroad or returning Finn, not Finnish resident 5+ of last 10 years. Typical roles: IT specialists, researchers, executives, engineers.

Finland expert tax: must apply within 90 days starting employment. Late applications rejected. Apply to Finnish Tax Administration (Vero). Employer often assists application. Approval usually straightforward if criteria met.

Standard Finland tax €80k: state €11k + municipal €4.2k + social €6.9k = €22.1k (27.6%) before higher brackets kick in. With progression: ~€35k total (44%). Expert tax: €20k flat (25%). Saves €15k annually, €105k over 7 years!

Finland earnings-related pension (TyEL) 7.15% of gross salary ages 17-52 and 63-68. Ages 53-62: increased to 8.65% (higher contribution older workers). Mandatory for all employees. Funds earnings-related pension on top of state pension. Employer pays 17.38% average additionally.

Finland unemployment insurance 0.79% gross salary 2026. Funds unemployment benefits (up to 90% salary certain conditions). Mandatory ages 18-65. Employer pays 0.8-2.5% depending company size.

Finland health insurance daily allowance 0.84% on income ≥€16,862 annually. Ages 16-68. Funds sickness benefits (not healthcare - healthcare funded through taxation). Separate from municipal healthcare costs.

Finland total employee contributions: 8.65% ages 17-52 and 63-68. Ages 53-62: 10.15%. Among moderate EU rates. Lower than Germany 20%, Belgium 13%, higher than Estonia 1.6%, Denmark 0%.

Finland employer contributions average 17.38%: pension, unemployment, health, accident, group life. Lower than Sweden 31.42%, France 45%, similar to Baltics. Total labor cost competitive Nordic standards.

Finland lowest municipal rates major cities: Helsinki 5.3%, Espoo 5.5%, Vantaa 5.75%, Tampere 6%, Turku 6.75%. Urban areas larger tax base = lower rates. Post-SOTE reform 2023 reduced rates ~1% (healthcare now regional).

Finland highest municipal taxes rural municipalities: up to 10.9% northern, eastern regions. Smaller population = higher per capita costs. Significant difference: living Helsinki 5.3% vs rural 10.9% = 5.6% difference on all income.

Finland church tax: members Evangelical Lutheran (majority Finns), Orthodox, German/Swedish parishes pay 1-2.25% varies by parish. Can opt out by leaving church (resignation online). Church tax deductible from earned income tax credit calculation.

Finland public broadcasting tax (Yle-vero): 2.5% income above €15,150, maximum €160 annually. Funds national broadcaster YLE. Separate from income tax. Lower incomes exempt.

Finland listed company dividends: 85% taxable capital income at 30/34%, 15% tax-free. Example: €10,000 dividend → €8,500 taxable. If first €30k capital: €8,500 × 30% = €2,550 tax. Effective 25.5% rate. Favorable treatment encourages stock market investment.

Finland unlisted (private company) dividends: complicated! 25% of 8% net assets = earned income (progressive tax), 75% of 8% = capital income (30/34%). Above 8% threshold: 75% earned income, 25% capital. Designed prevent salary-to-dividend arbitrage. Requires calculation company net assets annually.

Finland capital gains shares, bonds, funds: 30% up to €30k total capital income, 34% above. Calculated on net gain (proceeds - cost basis). Must report in annual return. No holding period exemptions. Finland treats all gains as income.

Finland property gains: 30/34% on profit from sale. NO exemption primary residence (unlike many EU countries). Includes purchase costs, improvements deductible. Inheritance received property: original owner's cost basis carries forward (stepped-up basis).

Finland crypto: capital gains from Bitcoin, Ethereum, etc. taxed 30/34% as capital income. Mining income can be capital or earned depending on scale. Must track cost basis, report in return. Finland clear treatment - crypto = property subject to capital tax.