Aland
Northern Europe · AX · 0 treaties
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 30% |
| Withholding — interest | 0% |
| Withholding — royalties | 30% |
| VAT / GST (standard) | 24% |
| Personal income (top rate) | 44% |
| Capital gains | 34% |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | — |
| CFC rules | — |
| Transfer pricing | — |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- tax residency follows the general Finnish rules for individuals (Åland is part of Finland for state income tax purposes)
- having a permanent home or habitual residence in Finland (including Åland)
- staying in Finland (including Åland) for more than 6 months / approximately 183 days in a 12‑month period
- for Finnish citizens who leave: the three-year rule – presumed resident for the year of departure and the following three tax years unless substantial/essential ties to Finland are shown to have ended
Domicile / deemed-domicile
Åland does not have its own separate tax‑residency regime; Finnish rules apply, so physically leaving and breaking ties usually ends residency, but Finnish citizens face a three‑year presumption of continued residency unless they can prove their essential ties have ceased.
Source: Finnish Tax Administration (applies to Åland for state income tax)