Finland Corporate Income Tax (Yhteisövero)
Finland Corporate Income Tax (Yhteisövero) is 20 percent, in force since 1 Jan 2014. It was 24.5 percent before that. Last checked against the official source on 11 Sep 2026.
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
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/fi/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/fi/corporate-taxOther 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)
The same figure elsewhere: France · Germany · Greece · Hungary · Iceland · all 34