Finland Capital Gains Tax

Detailed capital gains tax rates and rules for Finland in 2026.

Capital GainsEUR

Capital gains are taxed as capital income at 30% (up to €30,000) and 34% (above €30,000). This applies to gains from shares, real estate (other than primary residence), and other assets. Losses from shares can offset capital gains and up to €1,500 can offset other capital income. For non-share assets, losses only offset gains from the same asset category.

Standard Rate

34%

Exemptions

Sale of own residence exempt if owned and used as primary home for at least 2 continuous years
Gains from sale of shares in a family company may be exempt if ownership exceeds 10% and shares are held for at least 10 years (entrepreneur exemption under certain conditions)
Small gains up to €1,000 per year from the sale of other property (not shares) are exempt
Equity savings account (osakesäästötili) allows tax-deferred investing up to €50,000

How Finland Capital Gains compares

Finland’s capital gains tax rate of 34% is the 10th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.