DoubleTaxationTaxes on salary: Finland preliminary data
How much income tax and social contributions are paid on a salary in Finland, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,001 |
|---|---|
| Income tax | €12,572 |
| Employee contributions | €6,102 |
| Take-home pay | €41,327 |
| Employer contributions and payroll taxes | €11,934 |
| Employer's labour cost | €71,935 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 | €60,000 | €120,000 |
|---|---|---|---|
| Company | €7,020 26.0 % | €14,040 26.0 % | €28,080 26.0 % |
Special tax regimes
Lähdevero ulkomaisille avainhenkilöille (tax at source for foreign key employees)
For people relocating · rate 25.0 %
Who: Experts moving to Finland with cash salary of at least EUR 5,800/month, not Finnish tax resident in the previous 5 years; from 2026 also some returning Finnish citizens.
Flat 25% tax withheld at source on wages (32% until 2025) instead of progressive tax, for up to 84 months.
Legal basis: Act on tax at source for key employees from abroad (Laki ulkomailta tulevan palkansaajan lähdeverosta 1551/1995)
Tax residence
The tax residence check does not cover Finland yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.000012 EUR (ECB euro reference rate, 2026-01-02) ↗
Sources
- Finnish Tax Administration — Tax bases 2026
- Verohallinto — Ansiotulot: valtion tuloveroasteikko 2026
- Finnish Centre for Pensions (ETK) — Private sector pension contributions 2026
- Finnish Centre for Pensions (ETK) — Statutory social insurance contributions in Finland 2026
- Finnish Centre for Pensions (ETK) — Self-employed contributions 2026
- Ilmarinen (statutory pension insurer) — Employer's social security contributions 2026
- Finnish Tax Administration — Tax withheld at source from key employees will decrease on 1 January 2026
- Finnish Tax Administration — Dividends from a listed company / from an unlisted company
- OECD Tax Database — Corporate income tax rates (CIT), 2026
- Finnish Tax Administration — Deductions calculated automatically (employment income credit, basic allowance, EUR 750 production-of-income deduction, 2026)
- Verohallinto — Kuntien ja seurakuntien tuloveroprosentit vuonna 2026 (decision VH/6585/00.01.00/2025; average municipal rate 7.60)
- Finnish Tax Administration — Social insurance contributions 2026 (employee 7.30% TyEL, 0.89% unemployment, 1.10% + 0.88% health; employer 1.91% health, 0.31% unemployment, TyEL average 17.10%)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.