Finnish tax tables 2026
The state income tax scale, municipal and church tax, the work income deduction (työtulovähennys) and basic deduction (perusvähennys), the Yle tax, capital income tax, employee and employer contributions (TyEL pension, unemployment and health insurance), VAT, the minimum-wage position, public holidays, self-employed contributions (YEL) and the rules for freelancers and new residents (key employees, startup and self-employed permits) for 2026. Each of the 19 regions, including Åland, has its own page with every municipality's municipal and church tax rates.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
State income tax scale (valtion tuloveroasteikko) 2026
| Taxable earned income in state taxation (verotettava ansiotulo), per year | Rate |
|---|---|
| €0 to €22,000 | 12.64% |
| €22,000 to €32,600 | 19% |
| €32,600 to €40,100 | 30.25% |
| €40,100 to €52,100 | 33.25% |
| Over €52,100 | 37.5% |
Tax at the lower limit of each band: EUR 0: EUR 0; EUR 22,000: EUR 2,780.8; EUR 32,600: EUR 4,794.8; EUR 40,100: EUR 7,063.55; EUR 52,100: EUR 11,053.55. Municipal tax (on average 7.6%) and, for church members, church tax come on top on all taxable earned income.
Source: Eduskunta (Parliament of Finland): Eduskunnan vastaus EV 120/2025 vp (HE 98/2025 vp), Laki vuoden 2026 tuloveroasteikosta, Helsinki 19 November 2025 · retrieved 2026-11-11
State income tax: Åland and pension income
| Item | Value |
|---|---|
| Åland residents: every rate of the state scale is lowered by (percentage points)TVL 124 § 5 mom.; the first band is therefore 0% for Åland residents | 12.64% |
| Additional tax on pension income (eläketulon lisävero)Source: vero.fi · retrieved 2026-11-11 | 5.85% |
| Additional pension income tax: on pension income aboveSource: vero.fi · retrieved 2026-11-11 | €60,000 |
Source: Eduskunta (Parliament of Finland): Eduskunnan vastaus EV 120/2025 vp (HE 98/2025 vp), Laki vuoden 2026 tuloveroasteikosta, Helsinki 19 November 2025 · retrieved 2026-11-11
Municipal income tax (kunnallisvero) 2026
| Item | Value |
|---|---|
| Average municipal income tax rate (Vero; also the rate for non-residents) | 7.6% |
| Lowest rate in mainland Finland: Kauniainen | 4.7% |
| Highest rate in mainland Finland: Pomarkku | 10.9% |
| Lowest rate in Åland: Maarianhamina / Mariehamn | 17% |
| Highest rate in Åland: Kökar | 19.7% |
| Number of municipalities | 308 |
Basis: Taxable earned income in municipal taxation, flat rate
Each municipality sets its own rate; each region's page lists every municipality's 2026 rate. Åland's rates are higher because the state scale is lowered by 12.64 points there (Åland kept its own municipal duties when mainland health and social services moved to the wellbeing services counties in 2023).
Source: Verohallinto: Kuntien ja seurakuntien tuloveroprosentit vuonna 2026, decision VH/6585/00.01.00/2025 of 18 November 2025 (page last updated 18.11.2025) · retrieved 2026-11-11
Municipal income tax by region (maakunta) 2026: range
| Item | Value |
|---|---|
| Uusimaa (Uusimaa)26 municipalities | 4.7% to 10.4% |
| Southwest Finland (Varsinais-Suomi)27 municipalities | 5.3% to 9.1% |
| Satakunta (Satakunta)16 municipalities | 6.4% to 10.9% |
| Kanta-Häme (Kanta-Häme)11 municipalities | 7.9% to 9.8% |
| Pirkanmaa (Pirkanmaa)23 municipalities | 7.6% to 10.3% |
| Päijät-Häme (Päijät-Häme)10 municipalities | 6.4% to 9.4% |
| Kymenlaakso (Kymenlaakso)6 municipalities | 8.1% to 10.1% |
| South Karelia (Etelä-Karjala)9 municipalities | 8.3% to 9.9% |
| South Savo (Etelä-Savo)11 municipalities | 6.6% to 9.4% |
| North Savo (Pohjois-Savo)19 municipalities | 7.9% to 9.9% |
| North Karelia (Pohjois-Karjala)13 municipalities | 8.1% to 9.9% |
| Central Finland (Keski-Suomi)22 municipalities | 5.9% to 9.9% |
| South Ostrobothnia (Etelä-Pohjanmaa)18 municipalities | 8.4% to 10.6% |
| Ostrobothnia (Pohjanmaa)14 municipalities | 8.3% to 10.3% |
| Central Ostrobothnia (Keski-Pohjanmaa)8 municipalities | 9.2% to 10.5% |
| North Ostrobothnia (Pohjois-Pohjanmaa)30 municipalities | 7.9% to 10.3% |
| Kainuu (Kainuu)8 municipalities | 8.4% to 9.4% |
| Lapland (Lappi)21 municipalities | 6.4% to 9.6% |
| Åland (Ahvenanmaa)16 municipalities | 17% to 19.7% |
Basis: Lowest and highest municipal income tax rate among the region's municipalities
Ranges from Vero's 2026 list; Vero publishes no regional averages. Regions as classified by Statistics Finland for 2026.
Source: Verohallinto (Finnish Tax Administration): Kuntien ja seurakuntien tuloveroprosentit vuonna 2026, decision VH/6585/00.01.00/2025 of 18 November 2025 (page last updated 18.11.2025) · retrieved 2026-11-11
Church tax (kirkollisvero) 2026
| Item | Value |
|---|---|
| Evangelical Lutheran parishes: range of rates | 1% to 2% |
| Orthodox parishes: range of rates | 1.75% to 2.25% |
| German Evangelical Lutheran Parish of Finland | 1.1% |
| Rikssvenska Olaus Petri församlingen | 1% |
Basis: Taxable earned income in municipal taxation; parish members only
Each parish sets its rate; the rate of each municipality's Evangelical Lutheran and Orthodox parish is on the region pages. Vero publishes no national average church tax rate.
Source: Verohallinto: Kuntien ja seurakuntien tuloveroprosentit vuonna 2026, decision VH/6585/00.01.00/2025 of 18 November 2025 (page last updated 18.11.2025) · retrieved 2026-11-11
Work income deduction (työtulovähennys) 2026
| Item | Value |
|---|---|
| Deduction: share of qualifying work income | 18% |
| Maximum deduction | €3,430 |
| Maximum deduction, aged 65 or over at the start of the year | €4,630 |
| Increase of the maximum per minor child | €105 |
| Increase per minor child, single parent | €210 |
| Phase-out starts at net earned income of | €35,000 |
| Phase-out rate on net earned income above the start | 2% |
| Phase-out stops at net earned income ofThe deduction does not fall further above this income (at most EUR 311 less than the maximum) | €50,550 |
Basis: Wages and other work income, per year
A credit against the state income tax on earned income; any excess is credited against municipal tax, the health care contribution and church tax in proportion.
Source: Verohallinto: Verotettavan tulon laskeminen henkilöverotuksessa, detailed guidance VH/271/00.01.00/2026 of 15 January 2026 (page last updated 19.1.2026) · retrieved 2026-11-11
Basic deduction (perusvähennys) and the municipal earned-income allowance
| Item | Value |
|---|---|
| Basic deduction: maximum | €4,265 |
| Basic deduction: reduced by this share of net earned income above the maximum | 18% |
| No basic deduction when net earned income (after other deductions) exceeds about | €27,959 |
| Åland municipal taxation: basic deduction maximum | €3,925 |
| Åland municipal taxation: reduction rate | 8.4% |
| Municipal earned-income allowance (kunnallisverotuksen ansiotulovähennys) | None: repealed from 1 January 2025 |
Basis: Net earned income, per year
The basic deduction is made last, in both state and municipal taxation (Åland municipal taxation has its own amounts).
Source: Verohallinto: Verotettavan tulon laskeminen henkilöverotuksessa, detailed guidance VH/271/00.01.00/2026 of 15 January 2026 (page last updated 19.1.2026) · retrieved 2026-11-11
Capital income and non-residents
| Item | Value |
|---|---|
| Capital income tax | 30% |
| Capital income tax on the part above the threshold | 34% |
| Threshold of taxable capital income | €30,000 |
| Tax at source on a non-resident's earned incomeResidents of the EU/EEA or of a tax-treaty country can ask to be taxed progressivelySource: vero.fi · retrieved 2026-11-11 | 35% |
Basis: Taxable capital income, per year
Source: Verohallinto: Veroperusteet 2026 (page last updated 22.11.2025) · retrieved 2026-11-11
Employee contributions
Employee contributions 2026
| Item | Value |
|---|---|
| Employee pension contribution (TyEL), aged 17 to 52 and 63 or over7.15% in 2025 | 7.3% |
| Employee pension contribution (TyEL), aged 53 to 628.65% in 2025; the age bands ended in 2026 | 7.3% |
| Unemployment insurance contribution (aged 18 to 64)Source: tyollisyysrahasto.fi · retrieved 2026-11-11 | 0.89% |
| Unemployment insurance contribution, part-ownerSource: tyollisyysrahasto.fi · retrieved 2026-11-11 | 0.39% |
| Health insurance: medical care contribution (sairaanhoitomaksu) on wage and business incomeSource: vero.fi · retrieved 2026-11-11 | 1.1% |
| Health insurance: medical care contribution on pension and benefit incomeSource: vero.fi · retrieved 2026-11-11 | 1.49% |
| Health insurance: daily allowance contribution (päivärahamaksu)Source: vero.fi · retrieved 2026-11-11 | 0.88% |
| Daily allowance contribution: none when annual wage and business income is belowSource: vero.fi · retrieved 2026-11-11 | €17,255 |
Basis: Gross wages (health insurance: taxable income in municipal taxation)
The pension and unemployment contributions are deducted from pay and are deductible from net earned income; the health insurance contributions are collected with the tax.
Source: Eläketurvakeskus (Finnish Centre for Pensions): Työeläkemaksut vuonna 2026 (7 October 2025) · retrieved 2026-11-11
Employer costs
Employer contributions 2026
| Item | Value |
|---|---|
| Employer pension contribution (TyEL), average | 17.1% |
| Total TyEL contribution (employer + employee), average | 24.4% |
| Employer health insurance contribution (sairausvakuutusmaksu)Source: vero.fi · retrieved 2026-11-11 | 1.91% |
| Unemployment insurance: payroll up to the thresholdSource: tyollisyysrahasto.fi · retrieved 2026-11-11 | 0.31% |
| Unemployment insurance: payroll above the thresholdSource: tyollisyysrahasto.fi · retrieved 2026-11-11 | 1.23% |
| Unemployment insurance: annual payroll thresholdSource: tyollisyysrahasto.fi · retrieved 2026-11-11 | €2,509,500 |
| Unemployment insurance for a part-ownerSource: tyollisyysrahasto.fi · retrieved 2026-11-11 | 0.31% |
| Accident and occupational disease insuranceSource: vero.fi · retrieved 2026-11-11 | Compulsory when the employer pays more than EUR 1,500 of wages in a calendar year; the premium depends on the sector and the employer (set by the insurer) |
| Group life insuranceSource: vero.fi · retrieved 2026-11-11 | Required where the collective agreement says so; billed by the insurer with the accident insurance; the premium depends on the sector and the employer |
Basis: Gross wages
The TyEL rate is an average: each employer's rate depends on its pension insurer and size. The employer health insurance contribution is due for employees aged 16 to 67.
Source: Eläketurvakeskus (Finnish Centre for Pensions): Työeläkemaksut vuonna 2026 (7 October 2025) · retrieved 2026-11-11
Minimum wage
| Item | Value |
|---|---|
| Statutory minimum wage | None: minimum pay is set by collective agreements; a generally applicable (yleissitova) agreement binds every employer in the sector |
Source: Finlex: Työsopimuslaki (Employment Contracts Act) 55/2001, consolidated text, 2 luku 7 § Työehtosopimusten yleissitovuus and 10 § Palkka · retrieved 2026-11-11
Other rates
Public broadcasting tax (Yle-vero) and the Åland media fee
| Item | Value |
|---|---|
| Yle tax: rate on net earned and capital income above the threshold | 2.5% |
| Yle tax: income threshold | €15,150 |
| Yle tax: maximum per person and year | €160 |
| Åland media fee (Ahvenanmaan mediamaksu), instead of the Yle tax | €128 |
| Åland media fee: due when net income exceeds | €14,000 |
Basis: Net earned and capital income (or a higher YEL/MYEL income), per year
Paid by residents aged 18 or over; no deductions are made from it.
Source: Verohallinto: Verohallinnon päätös ennakonpidätysprosenttien laskentaperusteista palkkatuloa varten ja ennakonkannossa määrättävän ennakkoveron laskentaperusteista vuodelle 2026, VH/5046/00.01.00/2025 of 20 November 2025 · retrieved 2026-11-11
Value added tax (arvonlisävero, ALV)
| Item | Value |
|---|---|
| Standard rate | 25.5% |
| Reduced rate (food, restaurant and catering, passenger transport, books, medicines, accommodation, cultural and sports admissions) | 13.5% |
| Reduced rate (newspapers and magazines) | 10% |
| Registration threshold (annual turnover in a calendar year)Source: vero.fi · retrieved 2026-11-11 | €20,000 |
The 14% rate became 13.5% on 1 January 2026.
Source: Verohallinto: Your tax handbook in Finland (page last updated 14 April 2026) · retrieved 2026-11-11
Public holidays 2026
| Item | Value |
|---|---|
| 2026-01-01 | Uudenvuodenpäivä (New Year's Day) |
| 2026-01-06 | Loppiainen (Epiphany) |
| 2026-04-03 | Pitkäperjantai (Good Friday) |
| 2026-04-05 | Pääsiäispäivä (Easter Sunday) |
| 2026-04-06 | 2. pääsiäispäivä (Easter Monday) |
| 2026-05-01 | Vapunpäivä (May Day) |
| 2026-05-14 | Helatorstai (Ascension Day) |
| 2026-05-24 | Helluntaipäivä (Whit Sunday) |
| 2026-06-19 | Juhannusaatto (Midsummer Eve) |
| 2026-06-20 | Juhannuspäivä (Midsummer Day) |
| 2026-10-31 | Pyhäinpäivä (All Saints' Day) |
| 2026-12-06 | Itsenäisyyspäivä (Independence Day) |
| 2026-12-24 | Jouluaatto (Christmas Eve) |
| 2026-12-25 | Joulupäivä (Christmas Day) |
| 2026-12-26 | Tapaninpäivä (St Stephen's Day) |
Church holidays under the Church Act, plus May Day, Independence Day, Midsummer Eve and Christmas Eve, which the Annual Holidays Act treats like holidays. One national list.
Source: Finlex: Kirkkolaki (Church Act) 652/2023, kirkolliset juhlapäivät; Vuosilomalaki (Annual Holidays Act) 162/2005; dates from Kirkkohallitus: Kirkkokolehdit 2026 (church collection calendar 2026) · retrieved 2026-11-11
Self-employed contributions 2026 (YEL and health insurance)
| Item | Value |
|---|---|
| YEL pension contribution (under 53, and 63 or over) | 24.4% |
| YEL pension contribution, aged 53 to 62 | 24.4% |
| Discount for new entrepreneurs (share of the contribution) | 22% |
| New-entrepreneur discount: duration (months) | 48 |
| YEL insurance compulsory from confirmed work income of (per year) | €9,423.09 |
| Maximum confirmed work income (per year) | €214,000 |
| Health insurance: daily allowance contribution, YEL income of at least the thresholdSource: vero.fi · retrieved 2026-11-11 | 1.11% |
| Health insurance: daily allowance contribution, YEL income below the thresholdSource: vero.fi · retrieved 2026-11-11 | 0.23% |
| Daily allowance contribution threshold (annual income)Source: vero.fi · retrieved 2026-11-11 | €17,255 |
| Health insurance: medical care contributionSource: vero.fi · retrieved 2026-11-11 | 1.1% |
Basis: Confirmed YEL work income (vahvistettu työtulo), per year
With the discount the collected YEL rate averages about 23% (ETK).
Source: Eläketurvakeskus (Finnish Centre for Pensions): FAQs on YEL insurance · retrieved 2026-11-11
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Income tax for sole traders (toiminimi) | The business profit is split: up to the capital-income share it is taxed as capital income (30%/34%), the rest as earned income with the state scale, municipal tax and church tax |
| Capital-income share: annual return on the business's net worth of the previous year | 20% |
| Alternative capital-income share on request (or all as earned income) | 10% |
| Entrepreneur deduction (yrittäjävähennys): share of business income | 5% |
| Flat or simplified income tax regime for the self-employed | None: business income is taxed with the ordinary capital and earned income rules |
| YEL pension contributionSource: etk.fi · retrieved 2026-11-11 | 24.4% |
| YEL discount for new entrepreneurs (48 months)Source: etk.fi · retrieved 2026-11-11 | 22% |
| YEL insurance compulsory from work income ofSource: etk.fi · retrieved 2026-11-11 | €9,423.09 |
| VAT registration threshold (turnover in a calendar year)Source: vero.fi · retrieved 2026-11-11 | €20,000 |
| Key employee tax at source (avainhenkilölaki): flat rate on pay32% until the end of 2025Source: vero.fi · retrieved 2026-11-11 | 25% |
| Key employee: monthly cash salary of at leastNo threshold for researchers and teachers at higher-education institutionsSource: vero.fi · retrieved 2026-11-11 | €5,800 |
| Key employee: maximum duration (months of work)60 months for Finnish citizensSource: vero.fi · retrieved 2026-11-11 | 84 |
| Key employee: apply within (days of starting work)Source: vero.fi · retrieved 2026-11-11 | 90 |
| Key employee: not resident in Finland in the previous (calendar years)Source: vero.fi · retrieved 2026-11-11 | 5 |
| Startup permit (residence permit for start-up entrepreneurs)Source: startupinfinland.com · retrieved 2026-11-11 | Business Finland assesses the team and business model and gives an eligibility statement (at most 4 months old when applying); the Finnish Immigration Service (Migri) grants the permit for at most 2 years, renewable. A team of at least 2 founders holding at least 60% of the company |
| Residence permit for self-employed people (entrepreneurs)Source: finlex.fi · retrieved 2026-11-11 | Granted by Migri after a positive partial decision of the regional Elinvoimakeskus, which checks that the business income secures the applicant's living for the permit period (at the start also wages, start-up funding or own funds) |
| Digital-nomad or remote-work visaSource: finlex.fi · retrieved 2026-11-11 | None: the Aliens Act has no residence permit for remote work for a foreign employer |
Permit rules shown are for applicants from outside the EU/EEA. Migri's pages refused automated requests, so its fees and income amounts are not shown.
Source: Verohallinto: Instructions for filing (self-employed individuals, Business tax return 5; page last updated 17 November 2025) · retrieved 2026-11-11
Regional tables
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Official sources
- Eduskunta: EV 120/2025 vp, Laki vuoden 2026 tuloveroasteikosta · retrieved 2026-11-11
- Verohallinto: Veroperusteet 2026 · retrieved 2026-11-11
- Verohallinto: Verohallinnon päätös ennakonpidätysprosenttien laskentaperusteista palkkatuloa varten ... vuodelle 2026 · retrieved 2026-11-11
- Verohallinto: Verotettavan tulon laskeminen henkilöverotuksessa (15.1.2026) · retrieved 2026-11-11
- Verohallinto: Kuntien ja seurakuntien tuloveroprosentit vuonna 2026 · retrieved 2026-11-11
- Verohallinto: Your tax handbook in Finland · retrieved 2026-11-11
- Eläketurvakeskus: Työeläkemaksut vuonna 2026 · retrieved 2026-11-11
- Työllisyysrahasto: Paying unemployment insurance contributions · retrieved 2026-11-11
- Verohallinto: Sosiaalivakuutusmaksut · retrieved 2026-11-11
- Eläketurvakeskus: FAQs on YEL insurance · retrieved 2026-11-11
- Työeläke.fi: Pension amount and contributions (self-employed) · retrieved 2026-11-11
- Verohallinto: Instructions for filing (self-employed individuals) · retrieved 2026-11-11
- Verohallinto: VAT for small business · retrieved 2026-11-11
- Verohallinto: Foreign key person – you can pay tax at source on your income · retrieved 2026-11-11
- Business Finland: Startup Permit – Applying · retrieved 2026-11-11
- Finlex: Ulkomaalaislaki 301/2004 · retrieved 2026-11-11
- Tilastokeskus (Statistics Finland): Kuntien ja maakuntien 2026 välinen luokitusavain (classification key municipalities 2026 to regions 2026; modified 28 October 2025) · retrieved 2026-11-11
- Finlex: Työsopimuslaki (Employment Contracts Act) 55/2001, consolidated text, 2 luku 7 § Työehtosopimusten yleissitovuus and 10 § Palkka · retrieved 2026-11-11
- Finlex: Kirkkolaki (Church Act) 652/2023, kirkolliset juhlapäivät; Vuosilomalaki (Annual Holidays Act) 162/2005; dates from Kirkkohallitus: Kirkkokolehdit 2026 (church collection calendar 2026) · retrieved 2026-11-11
How every figure is checked: methodology. All datasets: CalcBloc data.