Finland Corporate Income Tax
Detailed corporate income tax rates and rules for Finland in 2026.
Finland levies corporate income tax at a flat rate of 20%, which is competitive within the EU. Finland applies the participation exemption for capital gains on the disposal of shares in qualifying subsidiaries (minimum 10% holding for at least one year). Dividends from EU/EEA subsidiaries are also exempt. Finland does not levy a separate local corporate tax.
Standard Rate
20%
Additional Notes
Finland implements interest deduction limitations (25% of adjusted taxable income or €500,000 threshold). CFC rules apply to low-taxed controlled foreign companies. Tax losses can be carried forward for 10 years (subject to ownership change restrictions). Finland offers R&D tax incentives and a relatively straightforward corporate tax regime. Group contributions (konsernavdrag) allow income shifting between Finnish group companies.
How Finland Corporate Tax compares
Finland’s corporate tax rate of 20% is the 127th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
