Taxation

The purpose of taxation is to collect income to finance the duties of the public sector. Taxation balances income and consumption, aims to regulate consumption and production by taking account of the environment, and to reduce the consumption of goods that are hazardous to health.

Taxation is regulated by tax legislation, which is prepared by the Ministry of Finance. Taxpayers include all people living in Finland as well as corporations and companies doing business in Finland.

  • Tax system »

    The Ministry of Finance prepares the tax laws that regulate taxation.

  • Personal taxation »

    Personal taxation includes all taxes paid by natural persons and estates of the deceased.

  • Real estate taxation »

    Real estate tax is an annually paid tax based on the ownership of a property.

  • Business taxation »

    Entrepreneurs, corporations, partnerships and their joint owners as well as the people engaged in agriculture and forestry are subject to business taxation.

  • Value Added Tax »

    Value Added Tax (VAT) is a general consumption tax on the consumption of goods and services.

  • Excise Duty »

    Excise duty is an indirect tax on the consumption or use of a product.

  • Road transport taxation »

    In addition to the taxation of fuels used in transport included in excise duties, the taxation of road transport also consists of the car tax and vehicle tax levied on vehicles.

  • Customs »

    Customs taxation and procedures are an integral part of the European Union.

  • International income taxation »

    The unlimited and limited tax liabilities are key issues in national legislation when the taxability of income is determined in situations that cross national borders.

  • Tax subsidies »

    Tax subsidies are exceptions made to the normal basic structure of taxation by which a certain business or a group of taxpayers is subsidised.