About taxes in Finland

Finland's income tax is layered: a progressive state tax ("valtion tulovero") with brackets from 12.64% to 37.50% (2026), plus a municipal tax ("kunnallisvero") averaging ~7.55% (since the 2023 social-and-health-services reform shifted most of it to the state), and a church tax averaging ~1.4% for members of the Evangelical Lutheran or Orthodox church. A public-broadcasting fee ("Yle-vero") also applies on income above a threshold but is not modelled in this calculator. Employee social contributions include earnings-related pension (TyEL, a uniform 7.30% across age groups in 2026), unemployment insurance (~0.89%), and a sickness daily-allowance contribution (~0.88%) plus a separate medical-care contribution ("sairaanhoitomaksu", ~1.10%) collected with income tax. A wage-earner allowance and basic deduction reduce taxable income at lower brackets. Inbound foreign experts (researchers, key employees) can apply for the Expat Tax Regime: a flat 32% tax on Finnish employment income for up to 7 years, replacing all progressive state and municipal income taxes. Social contributions still apply on top. Eligibility requires non-residence in Finland in the prior 5 years and a qualifying minimum salary (waived for academic researchers). Tax cards ("verokortti") set the withholding rate and are easily updated online via OmaVero.