Finland Withholding tax rates
Finland Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The final taxes-at-source (lähdevero) Finland levies on payments to non-residents - dividends and royalties at recipient-dependent rates, interest generally exempt - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Finnish Tax Administration (Verohallinto) under the Act on the Taxation of Non-residents' Income (627/1978).
Compare withholding tax rates across all 34 European countries →
| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | Verohallinto (vero.fi), guidance 'Withholding tax at source on dividends, interest and royalties, and the payor's obligations' (Act on the Taxation of Nonresidents' Income 627/1978, section 7): '20 % when the beneficiary is a corporate entity'; '30 % when the beneficiary is other than a corporate entity'; '35 % on dividend paid to nominee registered shares, if it or an Authorised Intermediary cannot report information on the nonresident dividend beneficiary' |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Finland's tax-at-source depends on WHAT is paid and WHO receives it: corporate recipients 20%, other recipients 30%, and a 35% fallback for unidentified beneficiaries of nominee-registered listed shares. A caller wanting a number must name the payment type and recipient class; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Finland's 80-odd treaties commonly cut dividend and royalty rates to 0-15%, and domestic law implements the EU Parent-Subsidiary Directive (dividends to qualifying EU parent companies holding at least 10% are exempt) and the EU Interest and Royalties Directive (royalties between qualifying associated EU companies are exempt). We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. NO SERIES effective_from IS ASSERTED: the Tax Administration's guidance states the rates as applying 'until further notice' without commencement dates, and we do not supply dates from memory. The 20% corporate rate tracks the Finnish corporate income tax rate.
Get it programmatically
curl https://euroref.dev/v1/fi/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/fi/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/fi/withholding-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) · Corporate Income Tax (Yhteisövero) · 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