Europe · EUR
Finland
Reviewed 2026-06-21
Top income tax
37.5%
Self-employed SS
Yes
VAT
25.5%
Capital gains
30%
Exit tax
No
Nomad visa
No
51
/ 100
Tax efficiency31
Ease to enter63
Ease to exit65
Cost of living61
Internet48
English100
Finland taxes residents on worldwide income with progressive national rates up to 37.5% plus a flat municipal income tax that pushes effective rates higher, and it levies one of Europe's highest VAT rates at 25.5%. The corporate rate is a flat 20% and there is no wealth tax, but capital income is taxed at 30% to 34% and the self-employed must pay mandatory YEL pension contributions of about 24% of declared income. For inbound talent a flat 25% key employee regime is available from 2026, though there is no dedicated digital nomad visa and remote founders typically use the entrepreneur or startup residence permit.
Personal income tax
Income tax structureProgressive
Top income tax rate37.5%
Entry income tax rate12.64%
Top rate threshold$56,500
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate10.17%
Employer SS rate19.89%
Indirect & other taxes
VAT standard rate25.5%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate19%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends30%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameForeign expert (key employee) tax-at-source regime, flat 25% from 2026
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index70
Internet speed210 Mbps
English proficiencyHigh
Civil liberties100
Sources
- PwC Worldwide Tax Summaries — Finland Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Finland Individual Other taxes (VAT, social security, inheritance)
- PwC Worldwide Tax Summaries — Finland Corporate Taxes on corporate income
- Finnish Centre for Pensions (ETK) — How earnings-related pensions will change in 2026 (YEL self-employed contribution)
- Finnish Immigration Service (Migri) — Residence permit application for an entrepreneur
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.