Finland public holidays 2026, VAT rate and tax data
Finland: VAT rate 25.5% since 1 Sep 2024; 13 public holidays in 2026 (next: Pyhäinpäivä (All Saints' Day), 31 Oct 2026); corporate tax rate 20%; policy interest rate 2.5%; inflation rate (CPI) 2.2%.
14 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "FI", "series": "vat", "value": 25.5, "unit": "percent", "effective_from": "2024-09-01", "last_confirmed": "2026-10-28", "source": { "name": "Verohallinto (Finnish Tax Administration), 'Rates of VAT' and 'The ch…", "url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"fi","amount":1000}.
Finland public holidays 2026
13 days in 2026; next: Pyhäinpäivä (All Saints' Day) on 31 Oct 2026. Official source: Kirkkolaki (652/2023) 1 luku 6 § · last verified 7 Aug 2026
Fixed by law 13
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Uudenvuodenpäivä (New Year's Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 6 Jan 2026 Tue | Loppiainen (Epiphany) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 3 Apr 2026 Fri | Pitkäperjantai (Good Friday) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 5 Apr 2026 Sun | Pääsiäispäivä (Easter Sunday) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 6 Apr 2026 Mon | Toinen pääsiäispäivä (Easter Monday) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 1 May 2026 Fri | Vapunpäivä (May Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 14 May 2026 Thu | Helatorstai (Ascension Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 24 May 2026 Sun | Helluntaipäivä (Pentecost / Whit Sunday) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 20 Jun 2026 Sat | Juhannuspäivä (Midsummer Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 31 Oct 2026 Sat | Pyhäinpäivä (All Saints' Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 6 Dec 2026 Sun | Itsenäisyyspäivä (Independence Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 25 Dec 2026 Fri | Joulupäivä (Christmas Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 26 Dec 2026 Sat | Tapaninpäivä (St Stephen's Day / Boxing Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
2027 dates already held (13)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Uudenvuodenpäivä (New Year's Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 6 Jan 2027 Wed | Loppiainen (Epiphany) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 26 Mar 2027 Fri | Pitkäperjantai (Good Friday) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 28 Mar 2027 Sun | Pääsiäispäivä (Easter Sunday) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 29 Mar 2027 Mon | Toinen pääsiäispäivä (Easter Monday) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 1 May 2027 Sat | Vapunpäivä (May Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 6 May 2027 Thu | Helatorstai (Ascension Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 16 May 2027 Sun | Helluntaipäivä (Pentecost / Whit Sunday) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 26 Jun 2027 Sat | Juhannuspäivä (Midsummer Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 6 Nov 2027 Sat | Pyhäinpäivä (All Saints' Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 6 Dec 2027 Mon | Itsenäisyyspäivä (Independence Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 25 Dec 2027 Sat | Joulupäivä (Christmas Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
| 26 Dec 2027 Sun | Tapaninpäivä (St Stephen's Day / Boxing Day) | Fixed by law | Kirkkolaki (652/2023) 1 luku 6 § |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Finland value
Rate schedules and breakdowns
Withholding tax rates
0–30% across 5 withholding taxes — no single rate · in force from — · Official source: Verohallinto (vero.fi), guidance 'Withholding tax at source on dividends… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends-corporate | Tax at source on dividends - corporate recipients | 20 | dividends paid by Finnish companies to non-resident corporate entities | Verohallinto - Withholding tax at… |
| 30% applies instead if at payment time there is no confirmation the recipient is equivalent to a Finnish corporate entity. Dividends to qualifying EU parent companies (Parent-Subsidiary Directive, at least 10% holding) are exempt at source. | ||||
| dividends-individual | Tax at source on dividends - individuals and other non-corporate recipients | 30 | dividends paid by Finnish companies to non-resident recipients other than corporate entities | Verohallinto - Withholding tax at… |
| A 35% fallback rate applies to dividends on nominee-registered shares of listed companies where neither the payer nor an Authorised Intermediary can report the beneficiary's identity. | ||||
| interest | Interest - generally exempt | 0 | interest paid to non-residents on bank deposits, bonds, foreign trade receivables and loans not treated as equity investment | Verohallinto - Withholding tax at… |
| The exemption in ITA s. 9(2) covers virtually all ordinary interest paid to non-residents, so Finland levies no tax at source on it in practice. Residual cases outside the exemption fall under the 20%/30% s. 7 rates; the Interest and Royalties Directive additionally exempts… | ||||
| royalties-corporate | Tax at source on royalties - corporate recipients | 20 | royalties from Finnish sources paid to non-resident corporate entities | Verohallinto - Withholding tax at… |
| Royalties paid between qualifying associated EU companies are exempt under the Interest and Royalties Directive. | ||||
| royalties-individual | Tax at source on royalties - individuals and other non-corporate recipients | 30 | royalties from Finnish sources paid to non-resident recipients other than corporate entities | Verohallinto - Withholding tax at… |
Personal Income Tax (Ansiotulon valtion tulovero)
12.64–37.5% across 5 bands · in force from 2026-01-01 · Official source: Laki vuoden 2026 tuloveroasteikosta (Act on the 2026 income tax scale)… · last verified 23 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 22000 | 12.64 |
| 22000 | 32600 | 19 |
| 32600 | 40100 | 30.25 |
| 40100 | 52100 | 33.25 |
| 52100 | — | 37.5 |
Statutory social-insurance contributions
0–24.4% across 7 contribution branches · in force from 2026-01-01 · Official source: Työntekijän eläkelaki (395/2006); Sairausvakuutuslaki (1224/2004) and the… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| tyel | Työeläkevakuutusmaksu (TyEL, earnings-related pension insurance) | 24.4 | 7.3 | 17.1 | percent | Työansio — the earnings paid for work under the Employees Pensions Act, comprising wages, salary, bonuses, holiday pay, fringe benefits at their taxation values and other consideration paid for work, with the statutory exclusions (notably tax-free expense reimbursements, profit-sharing paid to the whole staff on qualifying terms and certain share-based remuneration). NO CEILING. Insurance is compulsory for employees from the age of 17 up to the applicable upper age limit, and for monthly earnings above the small statutory minimum. | EUR |
| THE AGE-GRADUATED EMPLOYEE CONTRIBUTION WAS ABOLISHED ON 1 JANUARY 2026 — THE SINGLE MOST IMPORTANT FINNISH CHANGE THIS YEAR. Until 2025 employees aged 53 to 62 paid a higher rate (8,65 % against 7,15 % for everyone else) under a transitional arrangement running since 2017. That… | |||||||
| sairausvakuutus_tyonantaja | Työnantajan sairausvakuutusmaksu (employer's health insurance contribution) — employer-only | 1.91 | 0 | 1.91 | percent | The sum of wages subject to withholding tax paid to employees aged 16 to 67, defined by reference to the ennakkoperintälaki concept of palkka. NO CEILING. Certain items are outside it, notably tax-free expense reimbursements and, unlike the TyEL base, some items of share-based remuneration. | EUR |
| EMPLOYER-ONLY. Finland is one of the few countries where the employer's health contribution is a single small percentage rather than a large one; the health system is predominantly tax-financed and the wellbeing services counties are funded from central taxation. THE AGE WINDOW… | |||||||
| sairausvakuutus_paivarahamaksu | Sairausvakuutuksen päivärahamaksu (employee's daily allowance contribution) — employee-only | 0.88 | 0.88 | 0 | percent | The employee's wage income subject to withholding tax and comparable earned income. NOT PAYABLE AT ALL where the employee's combined annual wage and self-employment income is below EUR 17.255 for 2026 — and where it is at or above that figure the contribution is due on the WHOLE amount, not on the excess. | EUR |
| EMPLOYEE-ONLY, UNCAPPED ABOVE, BUT WITH A HARD LOWER THRESHOLD. The EUR 17.255 figure is a LIABILITY THRESHOLD, not an exempt allowance: below it nothing is due; at or above it the full 0,88 % applies to all of the income, not just to the part above the threshold. This produces… | |||||||
| sairaanhoitomaksu | Sairausvakuutuksen sairaanhoitomaksu (employee's health care contribution) — employee-only, collected through taxation | 1.1 | 1.1 | 0 | percent | Taxable earned income as assessed for municipal taxation, not the payroll wage base. NO CEILING and no threshold. A HIGHER RATE of 1,49 % applies to taxable pension and benefit income rather than to wages. | EUR |
| COLLECTED INSIDE THE WITHHOLDING TAX RATE, NOT AS A SEPARATE PAYSLIP LINE. It is built into the employee's ennakonpidätys percentage issued by the Verohallinto and never appears as its own deduction, which is why it is routinely omitted from comparisons of Finnish employee… | |||||||
| tyottomyysvakuutus | Työttömyysvakuutusmaksu (unemployment insurance contribution) | 1.2 | 0.89 | 0.31 | percent | The employee's wages as defined for unemployment insurance purposes, broadly the TyEL earnings base. NO CEILING on the employee side. The EMPLOYER rate is graduated on the employer's TOTAL ANNUAL PAYROLL, not on the individual employee's pay: 0,31 % on the part of the payroll up to EUR 2.509.500 and 1,23 % on the part above it. Liability runs for employees aged 18 to 64. | EUR |
| BOTH SIDES ROSE STEEPLY FOR 2026 AND THE INCREASE IS NOT PROPORTIONATE. The employee contribution went from 0,59 % to 0,89 % (+51 %); the employer's lower band from 0,20 % to 0,31 % (+55 %); the employer's upper band from 0,80 % to 1,23 % (+54 %). An engine still on 2025 figures… | |||||||
| tyotapaturmavakuutus | Työtapaturma- ja ammattitautivakuutusmaksu (work accident and occupational disease insurance) — employer-only, risk-rated | — | 0 | — | percent | The employer's wage sum. The premium is set by the chosen insurance company according to the accident risk of the work performed and, for larger employers, the employer's own claims experience; there is no statutory percentage. | EUR |
| EMPLOYER-ONLY AND RISK-RATED — no single national rate, so rate_employer and rate_total are deliberately null. THE PUBLISHED MARKET AVERAGE FOR 2026 IS 0,51 % of payroll, but the average is not a rate anyone actually pays: office and financial-services employers are charged a… | |||||||
| ryhmahenkivakuutus | Työntekijäin ryhmähenkivakuutusmaksu (employees' group life insurance) — employer-only | — | 0 | — | percent | The employer's wage sum. Premium set by the insurer; collected together with the work accident insurance premium. | EUR |
| EMPLOYER-ONLY, TINY, AND ALMOST ALWAYS OMITTED — rate_employer is null because the premium is set by the insurer, but the published market average for 2026 is 0,06 % of payroll. It is included here because it is a genuinely unavoidable cost for any employer bound by a collective… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
Tax filing deadlines
9 deadline rules · in force from — · Official source: 9 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-monthly | vat | return_and_payment | VAT return and payment — monthly tax period | monthly | VAT-registered businesses with the default calendar-month tax period (768/2016 § 11 (1)). | primary | 2026-10-28 | Laki oma-aloitteisten verojen… |
| Due on the general due date (12th) of the second month after the period, e.g. February → 12 April. Payment is due on the same day (768/2016 § 32 (2)-(3)). | ||||||||
| vat-return-quarterly | vat | return_and_payment | VAT return and payment — quarterly tax period | quarterly | Businesses with turnover of at most EUR 100,000 in the calendar year that applied for a quarterly tax period (768/2016 § 12 (1)). | primary | 2026-10-28 | Laki oma-aloitteisten verojen… |
| Same statutory sentence as monthly: 12th of the second month after the quarter (Q1 → 12 May). Payment is due on the same day (768/2016 § 32 (2)-(3)). | ||||||||
| vat-return-annual | vat | return_and_payment | VAT return and payment — calendar-year tax period | annual | Businesses with turnover of at most EUR 30,000 that applied for an annual period (§ 12 (2)), and primary producers / artists with no other VAT activity (§ 11 (2)). | primary | 2026-10-28 | Laki oma-aloitteisten verojen… |
| Due the last day of February of the following year (not the general due date, so the § 2 bank-day roll does not apply; the general deadline-computation act 150/1930 § 5 does). Payment is due on the same day (768/2016 § 32 (2)-(3)). Christmas Eve and Midsummer Eve are also… | ||||||||
| paye-payment-monthly | paye | payment | Payment of withheld tax and employer's health insurance contribution — monthly | monthly | Employers and other payers with a calendar-month tax period. | primary | 2026-10-28 | Laki oma-aloitteisten verojen… |
| Due the 12th of the month after the payday month. The amounts are reported to the Incomes Register, not on a separate tax return (see paye-return-separate-report and gaps). | ||||||||
| paye-payment-quarterly | paye | payment | Payment of withheld tax and employer's health insurance contribution — quarterly | quarterly | Regular employers with turnover of at most EUR 100,000 that applied for a quarterly tax period (768/2016 § 12 (1)). | primary | 2026-10-28 | Laki oma-aloitteisten verojen… |
| Due the 12th of the second month after the quarter. | ||||||||
| paye-return-separate-report | paye | return | Employer's separate report to the Incomes Register (employer's health insurance contributions) | monthly | Regular employers (monthly, also 'no wages payable'); casual employers only for wage-payment months. | primary | 2026-10-28 | Vero |
| Due the 5th of the month after the payday month regardless of tax-period length; paper filers have until the 8th (not modelled). Per-employee earnings payment reports are due within 5 calendar days of each payday (event-driven; see gaps). | ||||||||
| cit-prepayment-monthly | cit | provisional_payment | Corporate tax prepayment (ennakkovero) — 12 instalments | monthly | Limited companies and other corporate entities whose prepayment for the accounting period exceeds EUR 2,000. | primary | 2026-10-28 | Ennakkoperintäasetus (1124/1996), Finlex |
| The statute fixes the 23rd of each collection month; the collection months come from Vero's instalment table (vero.fi 'Maksuerät': 'yli 2 000 12 tilikauden jokainen kuukausi' — every month of the accounting period; the English page says 'January through December'). A corporate… | ||||||||
| cit-prepayment-two | cit | provisional_payment | Corporate tax prepayment (ennakkovero) — 2 instalments | semiannual | Corporate entities whose prepayment for the accounting period is EUR 500–2,000. | primary | 2026-10-28 | Ennakkoperintäasetus (1124/1996), Finlex |
| Collection months per Vero's English instalment table: '500-2,000 2 the third and the ninth month of corporate fiscal year'. Prepayments below EUR 500 are not collected until final assessment. | ||||||||
| cit-return-annual | cit | return | Corporate income tax return (Form 6B) | annual | Limited liability companies and cooperative societies (resident corporate entities). | primary | 2026-10-28 | Vero |
| Counted from the end of the calendar month in which the accounting year ends (year end 15 July → 30 November). Residual tax falls due on the 3rd of the second month after the assessment closes (not modelled). | ||||||||
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Compare each figure with the other European countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Social contributions · ECB main refinancing rate · Late-payment interest rate · Statutory interest rate · Tax filing deadlines
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.