{"id":3286,"date":"2026-09-21T00:00:00","date_gmt":"2026-09-21T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/fin\/finnish-corporate-income-tax-rate-reduced-to-20-percent\/"},"modified":"2026-09-22T11:17:51","modified_gmt":"2026-09-22T11:17:51","slug":"finland-corporate-tax-rate","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/fin\/news\/finland-corporate-tax-rate\/","title":{"rendered":"Finland Corporate Income Tax Rate 2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Finland&#8217;s corporate income tax rate is a flat 20%, a rate that has applied since 2014, when it was cut down from 24.5%. It remains one of the more competitive rates in the EU and OECD, and it applies equally whether a company is Finnish-owned or foreign-owned.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is Finland&#8217;s Current Corporate Income Tax Rate?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The rate is 20%, charged on a company&#8217;s taxable profit after deductible expenses. This applies to limited liability companies (Oy and Oyj) and most other corporate entities. You can confirm the current rate directly on the <a href=\"https:\/\/www.vero.fi\/en\/businesses-and-corporations\/business-operations\/foreign-business-in-finland\/supporting-high-growth-companies-with-international-tax-questions\/faq---startup-companies\/\" target=\"_blank\" rel=\"noreferrer noopener\">Finnish Tax Administration&#8217;s website<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who Does the 20% Rate Apply To?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Finnish resident companies pay 20% on their worldwide profit.<\/li>\n\n\n\n<li>Foreign companies with a permanent establishment (PE) in Finland pay 20% on the income attributable to that establishment.<\/li>\n\n\n\n<li>Sole traders and partnerships are taxed differently: their business income is split between the owner&#8217;s earned income and capital income, rather than taxed at the flat corporate rate.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dividends, interest, and royalties paid to non-residents can also be subject to withholding tax, though rates vary by tax treaty.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Is the Corporate Tax Rate Changing in 2027?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, a reduction is on its way, though it is not yet law. The Finnish government has proposed cutting the corporate income tax rate from 20% to 18%, alongside extending the business loss carry-forward period from 10 to 25 years, for losses confirmed from tax year 2026 onward.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This proposal has moved forward substantially since the spring: it was opened for public consultation in April 2026, and by 1 September 2026, it had been formally included in the government&#8217;s draft 2027 budget. The stated aim is to strengthen the competitiveness of Finnish companies and support investment. If adopted, the lower 18% rate would first apply for tax year 2027, and would also lower the tax rate on Finnish-source income earned by non-resident companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The proposal still needs to pass through Finland&#8217;s Parliament as part of the annual budget process, which normally concludes in December. You can follow its progress through the <a href=\"https:\/\/valtioneuvosto.fi\/en\/-\/10623\/proposal-to-reduce-corporate-tax-and-extend-period-for-deducting-business-losses\" target=\"_blank\" rel=\"noreferrer noopener\">Finnish Government&#8217;s official announcement<\/a> or the <a href=\"https:\/\/vm.fi\/en\/-\/proposal-to-reduce-corporate-tax-and-extend-period-for-deducting-business-losses\" target=\"_blank\" rel=\"noreferrer noopener\">Ministry of Finance&#8217;s proposal page<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Should Businesses Do Now?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Until the proposal is formally adopted, businesses should continue to plan and file on the basis of the current 20% rate. That said, it&#8217;s worth factoring the likely 2027 change into longer-term financial planning, particularly for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Companies weighing the timing of larger investments or profit distributions<\/li>\n\n\n\n<li>Businesses with accumulated losses, given the proposed extension to 25 years<\/li>\n\n\n\n<li>Foreign companies comparing Finland&#8217;s tax environment against other jurisdictions<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Frequently Asked Questions<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">What is the corporate tax rate in Finland right now?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">20%, unchanged since 2014.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">When would the new 18% rate take effect?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">From tax year 2027 at the earliest, once Finland&#8217;s Parliament passes the 2027 budget.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Stay Ahead of Finland&#8217;s Tax Changes With Leinonen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Corporate tax rules can shift with each budget cycle, and getting the timing right matters for planning. Leinonen Finland&#8217;s accounting experts track these changes closely and can help your business plan around them with confidence. <a href=\"https:\/\/leinonen.eu\/fin\/contacts\/\" target=\"_blank\" rel=\"noreferrer noopener\">Get in touch<\/a> to discuss how the upcoming changes might affect you.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Finland&#8217;s corporate income tax rate is a flat 20%, a rate that has applied since 2014, when it was cut down from 24.5%. It remains one of the more competitive rates in the EU and OECD, and it applies equally whether a company is Finnish-owned or foreign-owned. What Is Finland&#8217;s Current Corporate Income Tax Rate? [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":4623,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[113],"class_list":["post-3286","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Finland Corporate Income Tax Rate 2026 &#8211; Leinonen Finland<\/title>\n<meta name=\"description\" content=\"Finland&#039;s corporate income tax rate is 20% in 2026. 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