Finland

Paying Taxes in

Finland

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

About This Topic

To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Pension insurance contributions 1 online filing 48 16.9% gross salaries 19.4
Corporate income tax 1 21 26.0% taxable profits 13.7
Social security contributions 1 online filing 2.23% gross salaries 2.6
Real estate tax 2 0.5%-1% property value 1.2
Accident insurance contributions 0 paid jointly 1.0% gross salaries 1.1
Unemployment insurance contributions 1 online filing 0.75%-2.95% gross salaries 1.1
Group-life insurance contributions 0 paid jointly 0.07% gross salaries 0.1
Vehicle tax 1 fixed fee depending on vehicle small amount
Value added tax (VAT) 1 online filing 24 23.0% value added not included
Totals: 8 93 39.0