Fi Tax Overview

---
name: fi-tax-overview
description: "Find the existing Finland tax skills for 2026 preparation and identify their scope and review limits. Routes individual and corporate income tax, VAT, YEL, payroll, transfer-pricing documentation, cross-border residence, prepayments, country-by-country reporting and property-transfer questions to the relevant source skill. Use when a Finland tax question needs classification before any calculation, when checking which workpaper applies, or when reconciling the country pack's partial coverage. This overview supplies no standalone tax calculation of its own or current formation fee, and the country remains a source-cited draft with source-review evidence in the pack README; professional attestation is separate."
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: "2026"
  last_updated: "2026-10-31"
---

# Finland tax overview v0.5

## Scope

Use the existing topic skill and its source/read-date record before applying a figure. Distinguish tax residence, legal entity, income or transaction category and the relevant year. The [pack README](README.md) records coverage and remaining gaps; the revised ordinary pack’s review evidence is recorded there.

| Question | Existing preparation skill | Remaining boundary |
|---|---|---|
| Resident individual tax or sole-trader income | [Individual income tax](fi-income-tax.md) | Includes deductions, mainland/Åland components, pensions, rent/gains and business allocation; special regimes are scoped separately. |
| Company profits, losses or tax return | [Corporate income tax](fi-corporate-income-tax.md) | Use the book-to-tax, interest, group, loss and participation calculations; corporate cross-border is linked below. |
| VAT classification and return | [VAT return](finland-vat-return.md) | Ordinary rates, EU/import, Åland and construction routes; special schemes require separate work. |
| Self-employed pension insurance | [YEL](fi-yel-social.md) | Establish eligibility and provider decisions; this does not cover all social insurance. |
| Employee deductions and employer reporting | [Payroll](fi-employer-payroll.md) | Includes benefit valuation and statutory employee/employer insurance bases; coverage facts control. |
| Related-party documentation | [Transfer pricing](fi-transfer-pricing.md) | Documentation does not establish an arm's-length price. |
| Arrival/departure and foreign tax relief | [Individual cross-border residence](fi-individual-cross-border-residence.md) | Includes source income, source/progressive tax and foreign relief; read the actual treaty for country-specific outcomes. |
| Income-tax payments during the year | [Prepayments](fi-prepayments.md) | The issued decision and applicable taxpayer route control. |
| Multinational reporting | [CbCR](fi-country-by-country-reporting.md) | Threshold, filer role and notification are separate checks. |
| Corporate cross-border | [Corporate cross-border](fi-corporate-cross-border-tax.md) | Residence, PE, source withholding, credit and exit; treaty conditions remain case-specific. |
| Annual property ownership | [Annual real-estate tax](fi-annual-real-estate-tax.md) | Uses preceding-year values and actual municipal rates, including Åland deviations. |
| Acquisition of real estate or housing-company shares | [Property-transfer tax](fi-property-transfer-tax.md) | Acquisition base, debt, earnouts, filing and sanctions; annual tax and rent/gains use separate linked computations. |
| Entity formation | [Formation draft](fi-company-formation.md) | Current PRH setup/fee and selected statutory checks; broader entity, accounting and specialist review remain open. |

## Ask the client first

- Is the taxpayer resident in Finland for the year, and an individual or an entity?
- What type of income or transaction is it, and in which year?
- For an individual: is the taxable capital income above EUR 30,000?
- For VAT: which rate class does the supply fall into?

## The method, step by step

Classify the question with the Scope table, open the named skill, and take the computation from it. The table below is for orientation only.

### Finland at a glance (2026)

| Point | 2026 rate or position | Where it is computed | Official source |
|---|---|---| --- |
| Levels of tax | State income tax, municipal tax and, for church members, parish tax; administered by the Finnish Tax Administration (Vero), e-services in MyTax (OmaVero) | [Individual income tax](fi-income-tax.md) | https://www.finlex.fi/fi/lainsaadanto/1992/1535 |
| Tax year and currency | Calendar year; euro | [Individual income tax](fi-income-tax.md); [Corporate income tax](fi-corporate-income-tax.md) | same |
| Basis | Residents on worldwide income; non-residents on Finnish-source income | [Individual cross-border residence](fi-individual-cross-border-residence.md); [Income Tax Act 1535/1992, sections 9–10][ita] | same |
| Individual rates | Progressive state tax on earned income plus municipal/parish tax; capital income 30% up to EUR 30,000, 34% above | [Individual income tax](fi-income-tax.md); [Income Tax Act, section 124][ita] | same |
| Corporate rate | 20% | [Corporate income tax](fi-corporate-income-tax.md); [Income Tax Act, section 124][ita] | same |
| VAT rates | 25.5% general; 13.5% reduced from 1 January 2026 (formerly 14%); 10% newspapers/magazines | [VAT return](finland-vat-return.md); [VAT Act 1501/1993, sections 84–85a][vat] | https://www.finlex.fi/fi/lainsaadanto/1993/1501 |
| Individual return | Review and correct the pre-completed return in MyTax by the date allocated on it | [Individual income tax](fi-income-tax.md) | The linked skill |
| Corporate return | Within four months after the end of the calendar month in which the financial period ends | [Corporate income tax](fi-corporate-income-tax.md) | The linked skill |

## Workpaper handoff

Record the facts, selected skill/version, source passages, assumptions, calculations and unresolved points together. Separate preparation from a return submitted or a payment made. File count, executable arithmetic and an HTTP success response do not establish country completeness or named accountant review.

## Worked cases

### Case 1: Capital income of EUR 40,000

The first EUR 30,000 bears 30% and the remaining EUR 10,000 bears 34%.

```oa-check
name: Capital income EUR 40,000 (2026)
inputs:
  income: 40000
steps:
  - tax: min(income, 30000) * 0.30 + max(income - 30000, 0) * 0.34
expected:
  tax: 12400.00
```

### Case 2: Keep EUR 50,000 in a company or draw it as capital income

Corporate income tax on EUR 50,000 is 20%. The same amount as capital income of an individual is taxed at 30% and 34%. This compares the rates only; dividends and earned income rules sit in the topic skills and can reverse the answer.

```oa-check
name: EUR 50,000 at the corporate rate against the capital income rates
inputs:
  amount: 50000
steps:
  - corporate: amount * 0.20
  - capital: min(amount, 30000) * 0.30 + max(amount - 30000, 0) * 0.34
  - difference: capital - corporate
expected:
  corporate: 10000.00
  capital: 15800.00
  difference: 5800.00
```

## When to refuse or refer

Refer specialist regimes, treaty outcomes and anything the linked skills scope out. This overview does not produce a filing figure.

## Review limits

This router was reconciled to the existing Finland source pack on 26 October 2026. Tax rules and official URLs belong to the linked topic skills; no independent legal conclusion is supplied by this index. Earlier 2025 summary figures remain in Git history and must not substitute for current topic-source checks.

The independent source review, corrections and remaining gaps are recorded in the [country README](README.md#evidence-and-next-action). See [OWNERS.md](../../docs/OWNERS.md) and [country issue #392](https://github.com/openaccountants/openaccountants/issues/392) for allocation and progress.

[ita]: https://www.finlex.fi/fi/lainsaadanto/1992/1535
[vat]: https://www.finlex.fi/fi/lainsaadanto/1993/1501

> Contributed by Michael Cutajar.

## Sources

| Source | URL | Read on |
| --- | --- | --- |
| Income Tax Act 1535/1992, section 124 (capital income, corporate rate) | https://www.finlex.fi/fi/lainsaadanto/1992/1535 | 2026-10-31 |
| VAT Act 1501/1993, sections 84, 85 and 85a | https://www.finlex.fi/fi/lainsaadanto/1993/1501 | 2026-10-31 |
| Vero, VAT rates | https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/ | 2026-10-31 |
| Vero, tax rates on capital income | https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/income/capital-income/ | 2026-10-31 |

Not yet confirmed: the individual and corporate return dates in the table were not re-read here and belong to the linked skills.

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

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-31. 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.