Finland Corporate Income Tax (Yhteisövero)
Finland Corporate Income Tax (Yhteisövero) is 20 percent, in force since 1 Jan 2014, cited to Verohallinto (Finnish Tax Administration). It was 24.5 percent before that. Last checked against the official source on 11 Sep 2026.
Official source: Verohallinto (Finnish Tax Administration) · Last checked 2026-09-11 · source fingerprint
Finnish statutory corporate income tax rate on the taxable income of corporations (yhteisö) under the Tuloverolaki, administered by Verohallinto.
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| Current value | 20 percent |
|---|---|
| In force from | 2014-01-01 |
| Official source | Verohallinto (Finnish Tax Administration), 'Your tax handbook in Finland': 'Finland has one of the most competitive corporate tax rate in the EU and OECD: 20%'; statutory basis Tuloverolaki (Income Tax Act, 1535/1992) Section 124(2) |
| Last verified | 2026-09-11 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard corporate income tax rate (yhteisövero) 20%, a single flat national rate on the taxable income of limited companies (osakeyhtiö) and other corporate entities. It has stood at 20% since 1 January 2014, when it was cut from 24.5%. UNLIKE GERMANY there is NO municipal trade tax and no solidarity surcharge stacked on top: the 20% is close to the effective statutory burden on a Finnish company (municipalities and parishes receive a share of the yhteisövero yield through a distribution formula, but this is a revenue-sharing split, not an extra tax on the company). Corporations are also within Finland's implementation of the OECD Pillar Two 15% global minimum tax (Laki suurten konsernien vähimmäisverosta) for in-scope groups. DO NOT SERVE AS FACT - 2027 PROPOSAL: the Orpo government's tax-policy guidelines for 2026-2029 propose cutting the corporate rate from 20% to 18% with effect from 1 January 2027, alongside extending loss carry-forward from 10 to 25 years. As of the last_confirmed date this cut is a government proposal/guideline and is NOT yet enacted law, so effective_to is left open and the served value remains 20%; the 18% figure must not be presented as the current rate. Access: vero.fi served the 'Your tax handbook in Finland' page as clean static HTML confirming the 20% rate.
Earlier values
| From | Value | Source |
|---|---|---|
| 2012-01-01 | 24.5 | Verohallinto (Finnish Tax Administration); Tuloverolaki… |
Get it programmatically
curl https://euroref.dev/v1/fi/corporate-tax
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# History: curl https://euroref.dev/v1/fi/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/fi/corporate-taxEmail me when this changes
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Other Finland series: Policy Rate (ECB Deposit Facility Rate) · Value Added Tax (Arvonlisävero / ALV) · VAT registration threshold · Statutory Minimum Wage (none - set by collective agreement) · Public Holidays · Consumer Price Inflation (Kuluttajahintaindeksi, year-on-year) · Withholding tax rates · Personal Income Tax (Ansiotulon valtion tulovero) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (viivästyskorko) · Tax filing deadlines
The same figure elsewhere: France · Germany · Greece · Hungary · Iceland · all 34