Finland VAT / Sales Tax

Detailed vat / sales tax rates and rules for Finland in 2026.

VAT / Sales TaxEUR

Finland applies a standard VAT (arvonlisävero or ALV) rate of 25.5%, with reduced rates of 13.5% (reduced from 14% in January 2026) and 10%. Finland's VAT system follows EU directives. The Åland Islands have a special VAT status as a territory outside the EU VAT area.

Standard Rate

25.5%

Registration Threshold

€15,000 in annual turnover (small business exemption)

Reduced Rates

13.5% — Food and beverages, restaurant services, animal feed10% — Books, newspapers, magazines, pharmaceutical products, passenger transport, accommodation, cultural and sporting events, cinema0% — Exports, intra-EU supplies, certain vessels and aircraft

How Finland VAT / Sales Tax compares

Finland’s standard VAT / sales tax rate of 25.5% is the 2nd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.