Business Taxation in Finland

In Brief
Enterprise Finland - Business Taxation
Finnish Tax Administration - Business Taxation
Additional Links

In Finland, the State, the Municipalities, the Evangelic Lutheran Church and the Orthodox Church all have the power to levy taxes. Payable taxes are either indirect or direct. Direct taxes include state income tax, wealth tax, inheritance and gift tax, and asset transfer tax - which are payable to the State - municipal tax payable to the appropriate Municipality and church tax payable to the Church.

Indirect taxes are levied and accounted to the State by taxpayers. The final tax burden is transferred to the buyer in the prices of products. Indirect taxes include value added tax, excise and customs duties.

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Enterprise Finland - Business Taxation

Direct links to Enterprise Finland. Please note expanded menus on linked pages.

• Direct Taxation
  Tax treatment varies depending on the form of the company. Direct taxation in particular may affect the choice of company formation. The major direct taxes are the state income tax and wealth tax payable to the State and the municipal income tax payable to the appropriate Municipality.
• Value added Tax
  value added tax (VAT) is levied on the commercial selling of goods and services in Finland, intra-Community acquisitions and the import of goods from outside the European Union.
• Excise Tax
  Excise taxation is applied to alcohol and alcoholic beverages, manufactured tobacco and mineral oils (liquid fuels) in the Member States of the European Union. In addition, national excise duties are levied on soft drinks, electricity and certain fuels in Finland. Lubricating oils and preparations are subject to a tax having the nature of an excise duty, and a landfill tax is collected on waste delivered to landfills.
  See also International Trade

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Finnish Tax Administration - Business Taxation

Direct links to the Finnish Tax Administration - each page offers a large number of comprehensive, downloadable PDF's:

• Doing Business in Finland
  A summary of tax matters pertaining to entrepreneurs, including: Corporate income taxation, Premiums of individuals´ voluntary pension insurance, Verification of VAT-numbers and more
• Employer Obligations
  Including: Obligations of a foreign employer, Taxation of a foreign entrepreneur in Finland, Taxation of sole proprietors and companies, Annual notifications on paid wages, Monthly tax return (form), Un-prompted taxes (bank giro form)
• Value Added Taxation
  Including: General information, Instructions, Forms, Filing a monthly tax return, VAT registration of foreigners in Finland

The Finnish Tax Administration (Verohallinto)* has recently made tremendous improvements to the English version of their Web site. They provide comprehensive information in English, with their menu currently including:

• The Finnish Tax System
• Tax Guide
• Forms and Publications
• Electronic Filing
• Tax Administration

*Please note cookies must be enabled or the site will not function correctly.

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