---
name: fi-corporate-income-tax
description: "Source-cited draft: corporate income tax for Finland (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/fi-corporate-income-tax"
  jurisdiction: "FI"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Finland Corporate Income Tax

## Corporate income tax rate and base (2025)

Finnish resident companies (e.g. Oy) are taxed on worldwide income at a flat corporate rate; foreign companies are taxed on Finnish-source income and income attributable to a Finnish permanent establishment.

- **Corporate income tax rate** — 20 percent  _([Income Tax Act (Tuloverolaki 1535/1992); Business Income Tax Act (Laki elinkeinotulon verottamisesta 360/1968)](https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/limited-companies-and-cooperatives/income-tax/))_
- **Announced rate cut** — Corporate rate to fall from 20% to 18% from 2027 (announced; not in force for 2025) percent (approx — confirm enactment status)  _(Government tax policy announcement 2025 (legislation pending))_
- **Tax base** — Net business profit per the Business Income Tax Act; one combined income source for most companies  _(Business Income Tax Act (Laki elinkeinotulon verottamisesta 360/1968))_
- **Loss carryforward** — Tax losses carried forward for 10 years; no carryback (loss use restricted on >50% ownership change) (approx — confirm)  _(Income Tax Act (Tuloverolaki 1535/1992))_
- **Participation exemption** — Capital gains and dividends on qualifying shareholdings can be tax-exempt for corporate holders under conditions (approx — confirm conditions)  _(Business Income Tax Act (Laki elinkeinotulon verottamisesta 360/1968))_

## Withholding tax on outbound payments

Dividends, interest and royalties paid to non-residents may be subject to Finnish withholding tax, often reduced or eliminated by EU directives or tax treaties.

- **Dividends to non-residents** — 20% (corporate beneficiaries) or 30% (individuals), reduced under treaties/EU rules percent  _([Act on the Taxation of Non-Residents' Income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978)](https://taxsummaries.pwc.com/finland/corporate/withholding-taxes))_
- **Interest to non-residents** — Generally 0% (no domestic WHT on most interest to non-residents) percent  _(Act on the Taxation of Non-Residents' Income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978))_
- **Royalties to non-residents** — 20% (corporate) / 30% (individuals), reduced under treaties and the EU Interest & Royalties Directive percent (approx — confirm)  _(Act on the Taxation of Non-Residents' Income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978))_

## Corporate filing and payment (2025)

Companies file CIT returns electronically and pay tax in advance instalments during the accounting period, with adjustments after assessment.

- **CIT return deadline** — Within 4 months from the end of the month in which the accounting period ends (electronic filing)  _([Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995)](https://taxsummaries.pwc.com/finland/corporate/tax-administration))_
- **Advance tax — small liabilities** — If total ≤ €2,000: two instalments, due in the 3rd and 9th months of the accounting period  _(Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995))_
- **Advance tax — larger liabilities** — If total > €2,000: monthly instalments, due on the 23rd of each month  _(Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995))_

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `fi-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/fi-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.