🇫🇮 Finland · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Finland pre-fills tax returns. You get a tax card, employers withhold tax, and the Tax Administration (Vero) sends a pre-completed return. Residents are taxed on worldwide income; a flat tax at source applies to some incoming experts.
Taxes are administered by the Finnish Tax Administration (Vero). Companies pay corporate income tax, and VAT applies to most goods and services.
- The corporate income tax rate is 20%.
- The standard VAT rate is 25.5%, with reduced rates for certain goods and services.
- Filing and payment are handled online through MyTax (OmaVero).
Step-by-step
- 1
Determine your residency
You are generally Finnish tax-resident if you have your main home in Finland or stay over six months; residents are taxed on worldwide income.
- 2
Get a tax card
Order a tax card (verokortti) from the Tax Administration (Vero) so your employer withholds the correct rate.
- 3
Understand the taxes that apply
Identify state and municipal income tax, the public broadcasting and church taxes where applicable, health-insurance contributions, and VAT for businesses.
- 4
Have tax withheld
Employers withhold tax per your tax card; incoming key employees may qualify for a flat tax at source.
- 5
Check your pre-completed return
Vero sends a pre-completed tax return; check it in MyTax (OmaVero) and add anything missing.
- 6
Pay, keep records and get advice
Pay any back tax or receive a refund, keep records, and get advice on the key-employee flat tax and foreign income.
Checklist
- Residency determined (main home / over six months)
- Tax card (verokortti)
- Applicable taxes identified (state + municipal income tax, broadcasting/church tax, health insurance, VAT)
- Withholding per tax card; key-employee flat tax if eligible
- Pre-completed return checked in MyTax (OmaVero)
- Back tax paid / refund received
- Records kept
- Advice on key-employee flat tax / foreign income
Official authorities
- Finnish Tax Administration (Vero)
Tax authority — corporate tax, VAT, filing.
Frequently asked questions
Does Finland pre-fill my tax return?
Yes — Vero sends a pre-completed return that you check and correct in MyTax (OmaVero).
What is the tax card?
The verokortti tells your employer how much tax to withhold; you can adjust it online.
Is there a flat tax for experts?
Certain incoming key employees can be taxed at a flat rate at source for a limited period; check eligibility.
Official-information aggregation, not legal advice. Always verify on the authority's own site.