About taxes in Finland

Finland's income tax is layered: a progressive state tax ("valtion tulovero") with brackets from 12.64% to 44%, plus a municipal tax ("kunnallisvero") averaging ~7.5% (since the 2023 social-and-health-services reform shifted most of it to the state), and a church tax of 1%–2.25% for members of the Evangelical Lutheran or Orthodox church. Public broadcasting fee ("Yle-vero") is 2.5% on income above €14,000, capped. Employee social contributions include earnings-related pension (TyEL, 7.15% under age 53 / 8.65% for 53–62, 2025), unemployment insurance (~1.59%), and health insurance (per diem ~0.84% + medical care ~0.51%). Together these add ~10–11% to total deductions. 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 minimum salary (~€5,800/month in 2025, or any salary for academic researchers). Tax cards ("verokortti") set the withholding rate and are easily updated online via OmaVero.