Finland
Northern Europe · FI · 79 treaties
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 30% |
| Withholding — interest | 0% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 25.5% |
| Personal income (top rate) | 44.25% |
| Capital gains | 34% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Hard to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- permanent home or primary place to live in Finland
- continuous stay in Finland for more than six months (temporary absences ignored)
- for Finnish citizens leaving Finland: deemed resident for the year of departure and the following three calendar years unless they prove no substantial ties to Finland (three-year rule)
- substantial/essential ties to Finland for Finnish citizens during the three-year rule period (e.g. permanent home available, family in Finland, employment or business, other strong social/economic ties)
Domicile / deemed-domicile
Non‑citizens generally cease residency on departure if they no longer live or stay over six months, but Finnish citizens face a three‑year deemed‑residence tail and must prove that substantial ties (home, family, work, etc.) have ended to break it earlier.
Source: Finnish Tax Administration (Vero)
Tax treaty network (88)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.