Finland income tax rates

What this value means

CRITICAL: THIS IS THE NATIONAL/STATE TAX ONLY. A Finnish resident's total tax on earned income is state income tax (this scale) PLUS a flat municipal income tax PLUS other levies - the served bands are ONLY the state (valtion) portion. Verbatim 2026 state scale (verotettava ansiotulo euro, vero alarajan kohdalla euro, vero alarajan ylittävästä tulon osasta %): 0 -> 0.00 -> 12.64%; 22,000 -> 2,780.80 -> 19.00%; 32,600 -> 4,794.80 -> 30.25%; 40,100 -> 7,063.55 -> 33.25%; 52,100 -> 11,053.55 -> 37.50% (top band, open-ended). The tax-at-lower-limit constants were checked digit-by-digit against the marginal rates and are internally consistent (e.g. 22,000 x 12.64% = 2,780.80; 2,780.80 + 10,600 x 19% = 4,794.80; and so on through 11,053.55), which cross-confirms the scale. WHY THE BOTTOM RATE IS 12.64%, NOT LOW SINGLE DIGITS: since the 2023 health-and-social-services (SOTE) reform, funding for wellbeing services counties was shifted from municipalities to the state, so municipalities cut their rates by roughly 12.64 points and the state scale absorbed them - the whole state scale is therefore ~12-13 points higher than pre-2023 scales, and comparisons to older Finnish 'state tax' tables are invalid. 2026 REFORM - TOP RATE CUT: the 2026 scale lowers the top marginal state rate to 37.5% (from 44.25% in 2025) and removes the former top 'solidarity' band, part of a package intended to bring the highest COMBINED marginal rate on earned income down to roughly 52%; most band limits also received an index adjustment of about 3.6%, except where the rate cut applied. MUNICIPAL TAX (levied ON TOP, not in this scale): every municipality sets its own flat kunnallisvero rate; for 2026 these run from about 4.70% (Kauniainen) to about 10.90% (Halsua), with a nationwide average around 7.5% (e.g. Helsinki 5.84%, Espoo 5.70%, Tampere 7.35%, Oulu 7.50%). Municipal tax is flat, not banded, and is deducted on a different (usually higher) taxable-income base than state tax because of larger municipal deductions. OTHER LEVIES ON TOP, not in this scale: (a) a public-broadcasting tax (Yle-vero); (b) the health-care contribution (sairausvakuutuksen sairaanhoitomaksu, 1.10% on wage income for 2026) and the daily-allowance contribution; (c) pension and unemployment-insurance employee contributions; (d) church tax (kirkollisvero) of about 1-2.25% for members of the Evangelical-Lutheran or Orthodox churches. SEPARATE SCHEDULE - CAPITAL INCOME: investment/capital income (pääomatulo) is NOT taxed under this progressive earned-income scale but under a separate flat schedule of 30% up to EUR 30,000 and 34% above EUR 30,000 (Tuloverolaki). Married/cohabiting individuals are taxed SEPARATELY in Finland - there is no joint filing or income splitting. Access: Finlex pages (finlex.fi) render the statute body via JavaScript and returned only navigation shells / HTTP 404 to automated fetching, so the scale figures were taken from the Verohallinto and Taxpayers'-Association reproductions of Act 1140/2025 and then verified for internal arithmetic consistency against the statutory tax-at-lower-limit constants; the cited instrument is the Act itself (Laki vuoden 2026 tuloveroasteikosta, 1140/2025).

Get it programmatically

curl https://euroref.dev/v1/fi/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/fi/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/fi/income-tax

Other Finland series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · ECB main refinancing rate · late-payment interest rate