Finland Wealth & Property Tax
Detailed wealth & property tax rates and rules for Finland in 2026.
Wealth Tax
Finland abolished its wealth tax in 2006. There are no current plans to reintroduce it, though the topic periodically arises in political debate.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Finland levies inheritance and gift tax (perintö- ja lahjavero) with rates depending on the relationship and value. Tax Class I (spouse, direct descendants/ascendants): 7-19% with a €20,000 exemption. Tax Class II (other heirs): 19-33% with a €20,000 exemption. Business succession relief is available, allowing up to a 60% reduction for qualifying family business transfers. Spouses receive an additional exemption of €90,000.
Top Rate
33%
Property Tax
Finland levies an annual property tax (kiinteistövero) on land and buildings, with rates set by municipalities within national limits. General property tax: 0.93-2.00%. Residential buildings: 0.41-1.00%. Unbuilt residential land: 2.00-6.00% (to encourage development). A property transfer tax of 3% applies to real estate purchases and 1.5% to shares in housing companies. First-time home buyers under 40 are exempt from the transfer tax.
How Finland Wealth Tax compares
Finland does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
