Tourist tax
The Ministry of Finance is making preparations for a tourist tax that will provide municipalities with an additional source of income from tourism. Municipalities would be able to choose whether to adopt the tax, and revenues from the tax would remain with the municipality collecting it.
This would be a new kind of tax in Finland, and adopting it will require that provisions be laid down in an act.
The Ministry of Finance began drafting legislation for a tourist tax at the end of 2025. Before this, the ministry assessed the feasibility of the tax in Finland. Representatives of municipalities and business and industry as well as other stakeholders and citizens were asked for their views as part of this assessment. An assessment memorandum was drawn up describing the feasibility of the tax.
Based on the results, the Government decided to continue drafting legislation for a tourist tax.
Assesment memorandum in Finnish (Institutional Repository for the Government)
Frequently asked questions about the tourist tax
What is a tourist tax?
A tourist tax is a tax or fee collected in connection with short-term accommodation. Many EU countries have a tourist tax, but this would be a new tax in Finland. This means that adopting it will require that provisions be laid down in an act.
Why is the Government considering a tourist tax?
A tourist tax would be a way for municipalities to collect additional income from tourism.
Would the tax apply to every municipality?
The tax would not automatically apply to the whole country. The goal is to draft a framework act that would give municipalities the option to adopt the tax at their own discretion. No pilot project would be arranged.
Where would the tax revenues go?
The revenues from the tax would remain with the municipality that collected it.
Who would pay the tax and how much would it be?
The tax would be paid by providers of accommodation. The tax would be a moderate percentage of the price of accommodation, as is the case with tourist taxes in other European countries. The details of the tax will be refined as the drafting of the new act progresses.
Would providers of accommodation have to register themselves?
At this stage, no separate registration obligation is being included in the legislation. Such an obligation would require a separate assessment.
When would the tourist tax start to be applied?
The goal is for the legislation on the tourist tax to enter into force in 2027, and for municipalities to be able to being collecting the tax from the start of 2028.
What are the next steps in the drafting of the tourist tax?
The Ministry of Finance will prepare a draft government proposal that will be circulated for comments. After the consultation round, the Ministry of Finance will continue drafting the government proposal based on the comments received. The Finnish Council of Regulatory Impact Analysis has also selected the draft government proposal for analysis.
The Government will then submit the bill to Parliament. If Parliament passes the bill, the President of the Republic will approve it.
Will stakeholders, such as municipalities and the tourism sector, be consulted?
Stakeholders, such as municipalities, businesses and residents will be consulted at various stages of the process. Consultations will be announced separately.
The next open consultation will be a public consultation round in the Lausuntopalvelu.fi service.
Where can I find more information?
More information is available in Finnish on the project page. The Ministry of Finance will communicate the various stages of process and announce opportunities to participate through its communication channels.
Inquiries:
Ella Luikku, Ministerial Adviser, tel. +358 295 530 221, ella.luikku(at)gov.fi