---
name: fi-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "FI"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Finland Tax Overview

## Finnish tax system at a glance (2025)

- **Tax system overview** — Finland levies taxes at state, municipal and (for church members) parish level, administered by the Finnish Tax Administration (Verohallinto / Vero). The tax year is the calendar year and the currency is the euro.
- **Tax year** — Calendar year (1 January – 31 December)  _(Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995))_
- **Currency** — Euro (EUR, €)  _(Currency Act / euro adoption (Finland is in the euro area))_
- **Tax authority** — Finnish Tax Administration (Verohallinto / Vero), vero.fi; e-services via MyTax (OmaVero)  _([Act on the Finnish Tax Administration (Laki Verohallinnosta 503/2010)](https://www.vero.fi/en/))_
- **Basis of taxation** — Residents taxed on worldwide income; non-residents taxed only on Finnish-source income  _(Income Tax Act (Tuloverolaki 1535/1992))_
- **Personal income tax structure** — Progressive state tax on earned income (12.64%–44.25% in 2025), flat municipal tax (avg ~7.5%), separate flat capital-income tax (30%/34%) ((approx — confirm))  _(Income Tax Act (Tuloverolaki 1535/1992))_
- **Corporate income tax rate** — 20% percent  _([Income Tax Act (Tuloverolaki 1535/1992)](https://taxsummaries.pwc.com/finland/corporate/taxes-on-corporate-income))_
- **VAT (arvonlisävero, ALV) standard rate** — Yes — standard rate 25.5% in 2025 percent  _(Value Added Tax Act (Arvonlisäverolaki 1501/1993))_
- **Individual return deadline** — Pre-completed return corrections due April/early May of the following year (dates such as 1, 14, 21 or 28 April 2026 for tax year 2025) ((approx — confirm exact personal date in MyTax))  _(Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995))_
- **Corporate return deadline** — Within 4 months from the end of the month in which the accounting period ends  _([Act on Assessment Procedure (Laki verotusmenettelystä 1558/1995)](https://taxsummaries.pwc.com/finland/corporate/tax-administration))_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/fi-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.