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Personal taxation

Photo: Katja Kircher / Gorilla.

Personal taxation includes all taxes paid by natural persons and estates of the deceased. The most significant of these are earned income and capital income taxes.

In Finland, separate assessment is used in taxation, meaning that everyone pays taxes for their personal income. Marital status or size of the family does not affect taxation. Starting from 1993, a schedular system has been used in Finland, meaning that taxable income is divided into earned income and capital income.