Finland
Northern Europe · FI · 79 treaties
What are the main tax rates in Finland?
Finland has a top personal income tax rate of 44.25%, a corporate tax rate of 20%, and a capital gains tax rate of 34%. The standard VAT rate is 25.5%.
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 30% |
| Withholding — interest | 0% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 25.5% |
| Personal income (top rate) | 44.25% |
| Capital gains | 34% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Finland?
- To become a tax resident in Finland, you generally need to stay in the country for 183 days.
- Does Finland have a worldwide tax system?
- Yes, Finland operates under a worldwide tax system.
- What is the dividend withholding tax rate in Finland?
- The dividend withholding tax rate in Finland is 30%.
Tax residency
Hard to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- permanent home or primary place to live in Finland
- continuous stay in Finland for more than six months (temporary absences ignored)
- for Finnish citizens leaving Finland: deemed resident for the year of departure and the following three calendar years unless they prove no substantial ties to Finland (three-year rule)
- substantial/essential ties to Finland for Finnish citizens during the three-year rule period (e.g. permanent home available, family in Finland, employment or business, other strong social/economic ties)
Domicile / deemed-domicile
Non‑citizens generally cease residency on departure if they no longer live or stay over six months, but Finnish citizens face a three‑year deemed‑residence tail and must prove that substantial ties (home, family, work, etc.) have ended to break it earlier.
Source: Finnish Tax Administration (Vero)
Tax treaty network (90)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 15% | 5% | 5% |
| Argentina | 15% | 10% | 15% |
| Armenia | 15% | 5% | 10% |
| Australia | 15% | 5% | 5% |
| Austria | 10% | 0% | 5% |
| Aruba | — | — | — |
| Azerbaijan | 10% | 5% | 5% |
| Barbados | 15% | 5% | 5% |
| Belarus | 15% | 5% | 5% |
| Belgium | 15% | 5% | 5% |
| Bermuda | — | — | — |
| Bosnia and Herzegovina | 15% | 5% | 10% |
| Brazil | 30% | 30% | 30% |
| British Virgin Islands | — | — | — |
| Bulgaria | 10% | 10% | 5% |
| Canada | 15% | 5% | 10% |
| Cayman Islands | — | — | — |
| China | 10% | 5% | 10% |
| Croatia | 15% | 5% | 10% |
| Cyprus | 15% | 5% | 0% |
| Czechia | 15% | 5% | 10% |
| Denmark | 15% | 0% | 0% |
| Egypt | 10% | 10% | 25% |
| Estonia | 15% | 5% | 0% |
| Faroe Islands | — | — | — |
| France | 0% | 0% | 0% |
| Georgia | 10% | 5% | 0% |
| Germany | 15% | 5% | 0% |
| Greece | 13% | 13% | 10% |
| Guernsey | — | — | — |
| Hungary | 15% | 5% | 5% |
| Iceland | 15% | 0% | 0% |
| India | 10% | 10% | 10% |
| Indonesia | 15% | 10% | 15% |
| Ireland | 0% | 0% | 0% |
| Isle of Man | — | — | — |
| Israel | 15% | 5% | 10% |
| Italy | 15% | 10% | 5% |
| Japan | 15% | 10% | 10% |
| Jersey | — | — | — |
| Kazakhstan | 15% | 5% | 10% |
| South Korea | 15% | 10% | 10% |
| Kyrgyzstan | 15% | 5% | 5% |
| Latvia | 15% | 5% | 0% |
| Lithuania | 15% | 5% | 0% |
| Luxembourg | 15% | 5% | 5% |
| North Macedonia | 15% | 0% | 0% |
| Malaysia | 15% | 5% | 5% |
| Malta | 15% | 5% | 0% |
| Mauritius | — | — | — |
| Mexico | 0% | 0% | 10% |
| Moldova | 15% | 5% | 7% |
| Montenegro | — | — | — |
| Morocco | 10% | 7% | 10% |
| Netherlands | 15% | 0% | 0% |
| New Zealand | 15% | 15% | 10% |
| Norway | 15% | 0% | 0% |
| Pakistan | 20% | 12% | 10% |
| Philippines | 30% | 15% | 25% |
| Poland | 15% | 5% | 5% |
| Portugal | — | — | — |
| Romania | 5% | 5% | 5% |
| Russia | 12% | 5% | 0% |
| San Marino | — | — | — |
| Saudi Arabia | — | — | — |
| Republic of Serbia | — | — | — |
| Seychelles | — | — | — |
| Singapore | 10% | 5% | 5% |
| Slovakia | 15% | 5% | 10% |
| Slovenia | 15% | 5% | 5% |
| South Africa | 15% | 5% | 0% |
| Spain | 15% | 5% | 0% |
| Sri Lanka | 10% | 7.5% | 10% |
| Sweden | 15% | 0% | 0% |
| Switzerland | 10% | 0% | 0% |
| Tajikistan | 15% | 5% | 5% |
| United Republic of Tanzania | 20% | 20% | 20% |
| Thailand | 30% | 20% | 15% |
| Turkey | 15% | 5% | 10% |
| Turkmenistan | 15% | 5% | 10% |
| Ukraine | 15% | 5% | 10% |
| United Arab Emirates | 30% | 30% | 30% |
| United Kingdom | 0% | 0% | 0% |
| United States of America | 15% | 5% | 0% |
| Uruguay | 15% | 5% | 10% |
| Uzbekistan | 15% | 5% | 10% |
| Vietnam | 15% | 10% | 10% |
| Zambia | 15% | 5% | 15% |
| Hong Kong S.A.R. | 10% | 5% | 3% |
| Liechtenstein | 30% | 30% | 30% |