Tax
19% and 25% income tax with eKasa cash-register reporting
Personal income tax is 19% up to a threshold and 25% above it, with a higher band added for very high incomes. Corporate tax is 21%, reduced for small taxpayers, and every cash sale must be reported live to the Financial Administration through eKasa.
Key rules
- Residence follows permanent home or 183 days of presence.
- Standard VAT is 23% following the 2025 consolidation, with reduced rates below.
- Cash registers must be connected to the eKasa online system.
- Dividends paid to individuals are subject to a separate withholding rate.
Governing law
- Income Tax Act (595/2003)Personal and corporate income tax.
- VAT Act (222/2004)Rates revised for 2025.
- Tax Administration Act (563/2009)Procedure and penalties.
In practice
The annual return is due by 31 March, extendable by three months on a simple notice, or six where foreign income is involved.