eurorefCountriesFinland › Value Added Tax (Arvonlisävero / ALV)

Finland VAT rate

Finnish standard rate of arvonlisävero (value added tax) under the Arvonlisäverolaki, administered by Verohallinto (the Finnish Tax Administration).

Current value25.5 percent
In force from2024-09-01
Official sourceVerohallinto (Finnish Tax Administration), 'Rates of VAT' and 'The changes to VAT rates': 'The standard rate of VAT rose to 25.5% as of 1 September 2024'; statutory basis Arvonlisäverolaki (1501/1993) Section 84
Last verified2026-07-23
Verificationprimary — No verification limitation recorded — read from the official source cited.
Provenancesource fingerprint

What this value means

Standard rate 25.5% (yleinen verokanta), in force since 1 September 2024, when it rose from 24%. At 25.5% this is one of the highest standard VAT rates in the EU (only Hungary's 27% is higher). REDUCED RATES AND A 1 JANUARY 2026 RESTRUCTURING confirmed on the Verohallinto rates pages: (1) a 13.5% reduced rate now applies to foodstuffs, animal feed, restaurant and catering services, books (incl. e-books and audiobooks), medicines, sanitary/hygiene products, sports and fitness services, admission to cultural and entertainment events, passenger transport and accommodation - this rate was 14% until 31 December 2025 and was cut to 13.5% on 1 January 2026, at which date public broadcasting services also moved up into it from 10%. (2) A 10% reduced rate now applies essentially only to newspapers and magazines (print and electronic). (3) A 0% rate (with deduction right) applies to a short list including certain printing for non-profits and specified exports/intra-EU supplies. Finland does not levy VAT in the autonomous Aland Islands' relationship with the rest of the EU in the same way as the mainland: the Aland Islands are outside the EU VAT area, so supplies to and from Aland are treated as imports/exports, though the same 25.5% domestic rate applies within Aland. Access: vero.fi served both the 'Rates of VAT' and 'The changes to VAT rates' pages as clean static HTML; the WebFetch rendering of the changes page was slightly garbled on which items sit at 10% vs 13.5%, but the primary 'Rates of VAT' page is unambiguous: 13.5% for the broad reduced list, 10% for newspapers/magazines.

Earlier values

FromValueSource
2010-07-0123Verohallinto (Finnish Tax Administration), 'The changes to V
2013-01-0124Verohallinto (Finnish Tax Administration), 'The changes to V

Get it programmatically

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

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