Finland Personal Income Tax
Detailed personal income tax rates and rules for Finland.
Finland taxes earned income at both the national and municipal level. National income tax follows progressive brackets from 6% to 31.25%. Municipal income tax is levied at flat rates set by each municipality, averaging approximately 20.5% (ranging from 17.5% to 23.5%). Church tax of 1-2% applies to members of the Evangelical Lutheran or Orthodox churches. The combined top marginal rate on earned income is approximately 56.5%. Capital income is taxed separately at 30% (34% above €30,000).
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €21K | 0% |
| €21K – €31K | 6% |
| €31K – €50K | 17.5% |
| €50K – €88K | 21.5% |
| €88K+ | 31.3% |
Filing Deadline
Varies by taxpayer (typically March-May of the following year); pre-filled returns are sent in March
Residency Rule
An individual is Finnish tax resident if Finland is their country of domicile, or if they stay in Finland continuously for more than 6 months. Finnish citizens who move abroad remain tax residents for the year of departure and the following 3 years unless they can demonstrate no substantial ties. Residents are taxed on worldwide income.
Additional Notes
Finland operates a dual income tax system similar to other Nordic countries. Earned income (employment, pensions, social benefits) is taxed progressively. Capital income (interest, dividends, capital gains, rental income) is taxed at flat rates of 30% (up to €30,000) and 34% (above). Tax credits are available for household expenses (domestic help, renovation work) and mortgage interest deductions are being phased out.