{"id":4643,"date":"2026-10-21T08:27:38","date_gmt":"2026-10-21T08:27:38","guid":{"rendered":"https:\/\/leinonen.eu\/fin\/?p=4643"},"modified":"2026-10-21T08:28:30","modified_gmt":"2026-10-21T08:28:30","slug":"dividend-tax-finland","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/fin\/news\/dividend-tax-finland\/","title":{"rendered":"Dividend Tax in Finland: 2026 Rules and 2027 Changes"},"content":{"rendered":"\n

Dividends are one of the most common ways owners take money out of a Finnish company. The tax rules depend on whether the company is listed, how large the dividend is, and where the shareholder lives. This guide explains the main rules for 2026 in plain terms and what is expected to change in 2027. A dividend is paid from profit that has already been taxed at the corporate income tax rate of 20%<\/a>, so the shareholder’s tax comes on top.<\/p>\n\n\n\n

How Are Dividends From Listed Companies Taxed?<\/h2>\n\n\n\n

For an individual shareholder, 85% of a dividend from a listed company is taxable capital income, and 15% is tax exempt. Capital income is taxed at 30% up to EUR 30,000 per year and 34% on the part above that. In practice, this means an effective tax rate of about 25.5% on the first EUR 30,000 and about 28.9% above it.<\/p>\n\n\n\n

How Are Dividends From Unlisted Companies Taxed?<\/h2>\n\n\n\n

Most foreign-owned Finnish companies are unlisted, so these rules matter most. The tax depends on the mathematical value of the share. The Tax Administration calculates this from the previous year’s balance sheet: assets minus liabilities, divided by the number of shares.<\/p>\n\n\n\n

Part of the dividend<\/strong><\/th>Taxed as<\/strong><\/th>Taxable<\/strong><\/th>Tax exempt<\/strong><\/th><\/tr><\/thead>
Up to 8% of the share’s value, first EUR 150,000<\/td>Capital income<\/td>25%<\/td>75%<\/td><\/tr>
Up to 8% of the share’s value, above EUR 150,000<\/td>Capital income<\/td>85%<\/td>15%<\/td><\/tr>
Above 8% of the share’s value<\/td>Earned income<\/td>75%<\/td>25%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

The EUR 150,000 limit applies per shareholder, not per company. All dividends from unlisted companies in the same year are added together. Earned income is taxed progressively, so a large dividend above the 8% limit can lead to a much higher tax rate.<\/p>\n\n\n\n

Example: a shareholder receives EUR 80,000 from a company where the share value is EUR 1,500,000. The 8% limit is EUR 120,000, so the whole dividend is capital income. Of this, 25% (EUR 20,000) is taxable and taxed at 30%, which gives EUR 6,000 in tax. This example comes from the Tax Administration.<\/p>\n\n\n\n

What Must the Company Do When Paying a Dividend?<\/h2>\n\n\n\n