Finland Income Tax Rates 2026: Personal, Capital Gains, Non-Resident and Corporate Taxes
Finland taxes earned income and capital income under different rules. This guide explains the current tax structure, resident and non-resident obligations, corporate tax, and the historical 2017 rates preserved for reference.
How income tax works in Finland
Under Finland's Income Tax Act (Tuloverolaki 1535/1992), individual taxable income is broadly classified as earned income (such as wages, pensions and taxable benefits) and capital income (such as rental income, taxable investment returns and gains on the sale of assets). Earned income is subject to progressive national income tax and, where applicable, municipal income tax, church tax and statutory contributions. Capital income generally has separate national tax rates.
The Finnish Tax Administration (Vero: types of income) explains these categories and provides tax-card and return guidance.
Personal income tax on earned income in 2026
National tax on taxable earned income is progressive: the marginal rate increases as taxable earned income rises. The national schedule is only one component of a person's overall tax burden. Municipality, church membership, age, deductions, health insurance contributions and pension or unemployment insurance can change the effective rate.
For the official 2026 national income tax brackets and thresholds, use the Finnish Tax Administration's 2026 tax bases and state income tax schedule. The authority also publishes 2026 examples of taxes on pay, pensions and benefits. Do not mistake an example withholding percentage for a statutory national tax bracket.
Municipal, church and health insurance taxes
Municipal income tax depends on the taxpayer's municipality; church tax generally depends on membership in a tax-levying religious community. The 2026 health-care contribution on wages and work income is 1.10%; additional daily allowance contributions may apply depending on the person's income and insurance status. Rates and eligibility should be checked against the official tax bases.
Capital income and capital gains tax in 2026
| Annual taxable capital income | National tax rate |
|---|---|
| Up to EUR 30,000 | 30% |
| Portion exceeding EUR 30,000 | 34% |
Capital income includes taxable gains on shares, funds and other assets, subject to relevant exemptions, deductions and asset-specific rules. These are marginal rates: the higher 34% rate applies only to the portion above EUR 30,000, not automatically to the entire amount. See Vero's capital income guidance and tax on investments.
Dividends may have special taxable and exempt proportions. For example, the Finnish Tax Administration states that generally 85% of dividends received by an individual from a listed company is taxable capital income and 15% is exempt; see listed-company dividends.
Residents and non-residents
As a general rule, an individual staying in Finland for more than six months is treated as a resident taxpayer, subject to the full residence tests and any applicable tax treaty. Residents are generally taxed on worldwide income, while non-residents are generally taxed on Finnish-source income. Treaty provisions can limit Finnish taxing rights. See Vero's Finland tax handbook.
Tax at source on non-resident wages
Under the Act on the Taxation of Nonresidents' Income (627/1978), sections 6 and 7, the standard final tax at source on relevant non-resident wages is generally 35%. When a valid tax-at-source card provides for it, a deduction of EUR 510 per month or EUR 17 per day may be made before withholding. Some eligible non-residents can request progressive taxation instead, and tax treaties may change the result. See official non-resident guidance.
Other non-resident income, including dividends, may be subject to different withholding rules and treaty reductions. A blanket 35% rate must not be applied to all non-resident income.
Finland corporate income tax in 2026
The standard corporate income tax rate for Finnish limited liability companies and cooperatives is 20% of taxable profits. Taxable profits are generally calculated after deductible expenses and eligible loss relief. Finnish resident companies are generally taxable on worldwide profits; a foreign company may be taxed on profits attributable to a Finnish permanent establishment, subject to law and treaties.
Official guidance: Income taxes assessed on limited liability companies and cooperatives and corporate income tax FAQ.
Historical Finland income tax rates for 2017
The original article covered income earned in 2017. Its historic national earned-income brackets are reproduced below as a reference only. They are not the 2026 schedule.
| Taxable earned income in 2017 | Marginal national tax rate in original article |
|---|---|
| EUR 16,900 to EUR 25,300 | 6.25% |
| EUR 25,300 to EUR 41,200 | 17.5% |
| EUR 41,200 to EUR 73,100 | 21.5% |
| Over EUR 73,100 | 31.5% |
Historical data notice: The source page also included a column for tax at the lower threshold, but those figures were internally inconsistent and have not been repeated as authoritative calculations. The source incorrectly labeled Finland's 20% corporate tax as a rate for France; that heading has been corrected. Always consult archived official tax schedules for an exact historic assessment.
The historical article also described a 35% non-resident wage withholding rate and 30% or 34% capital income taxation, which continue to be relevant subject to current rules and thresholds.
Official Finnish tax references
- Finnish Tax Administration (Vero) - tax returns, guidance and services.
- Tax bases for 2026 - national and municipal tax details.
- Capital income rules - applicable capital income rates.
- Non-resident taxation - withholding, deductions and treaty considerations.
- Corporate income taxation - taxable profits and the 20% rate.
General information only; not individualized tax advice. Finnish tax rules, treaties and administrative interpretations can change, and tax liabilities depend on personal facts.