Finland tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Finland tax profile.
Tier 1 — every figure rests on a statute or a tax authority page. Figures last changed 4 November 2026. Profile last reviewed 30 April 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Capital gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|
| General rule | 46.36% | 34% | 28.9% | 34% | 34% | 34% |
| Helsinki | 51.66% | 34% | 28.9% | 34% | 34% | 34% |
| Kauniainen | 51.06% | 34% | 28.9% | 34% | 34% | 34% |
| Halsua | 56.86% | 34% | 28.9% | 34% | 34% | 34% |
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. The regions in the table have their own rates; other regions are not in our model.
What is the top income tax rate in Finland?
The top rate on a salary is 46.36% under the general rule; some regions differ. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 37.5% above EUR 52,100.
How are capital gains taxed in Finland?
The top rate on a long-term capital gain is 34% under the general rule; some regions differ. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Finland?
The top rate is 28.9% on dividends and 34% on interest under the general rule; some regions differ.
How is crypto taxed in Finland?
Finland taxes a gain on crypto assets as a capital gain, at up to 34%.
Does Finland tax foreign income?
Yes. Finland taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Finland have a wealth tax?
No. Finland has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Finland have an exit tax for individuals?
No. In our model Finland does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Finland have?
Our profiles list 2 regimes: Foreign Expert Tax Card (ulkomaisten avainhenkiloiden lahdevero) (up to 7 years); Osakesaastotili (OSE / Equity Savings Account) wrapper. Each has its own conditions.
When do you become tax resident in Finland?
The Finland day test (home or more than six months of continuous residence): a permanent home or a continuous stay longer than six calendar months. Commuting without nights in Finland may not form a continuous residence, even when calendar dates span six months.
Residence decides whether Finland taxes you on these rates. See the Finland day-count test and count your own days.
Sources
The Finland profile cites 8 sources for these rules, 8 of them from a government or a statute.
- Ansiotulot — State income tax schedule 2026 · official, retrieved 2026-11-03
- Verohallinto - Valtion tuloveroasteikko 2025 (State Income Tax Scale) · official, retrieved 2026-04-30
- Verohallinto - Paaomatulojen verotus 2025 (Capital Income Taxation) · official, retrieved 2026-04-30
- Tuloverolaki 1535/1992 46 § - Hankintameno-olettama (Deemed cost basis) · official, retrieved 2026-04-30
- Tuloverolaki 1535/1992 48 § - Oman asunnon luovutusvoitto (Primary residence CG exemption) · official, retrieved 2026-04-30
- Verohallinto - Kirkollisvero 2025 (Church Tax) · official, retrieved 2026-04-30
- Muutokset veroperusteisiin vuonna 2025 · official, retrieved 2026-11-03
- Verohallinto - Kiinteistovero 2025 (Real Estate Tax) · official, retrieved 2026-04-30
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Finland with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Finland side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: France, United Kingdom, Guernsey, Gibraltar, Greece, Ireland.