Finland Tax Calculator (2026)

Finland Income Tax Brackets (2026)

Municipal income tax

Public broadcasting tax

State tax credit: €160

Employee pension insurance contribution

Employee sickness insurance contribution

Employee unemployment insurance contribution

Daily allowance contribution (sickness insurance component)

How many income tax brackets does Finland have and what are the top rates?

Finland has five progressive income tax brackets ranging from 12.64% on the first EUR 21,200 of income up to 37.5% on income above EUR 52,100. This means higher earners pay significantly more, with the system becoming quite progressive at upper income levels. Additionally, you'll pay an average municipal tax of 7.5% on earned income, which is added on top of the national brackets.

What social contributions do employees pay in Finland and are they deductible?

Employees in Finland pay pension insurance (7.3%), sickness insurance (1.98%), unemployment insurance (0.89%), and a daily allowance premium (0.88% on income above EUR 17,255). The good news is that all of these contributions are deductible from your taxable income, which reduces both your national and municipal tax liability.

Do I get any tax deductions for commuting or work expenses in Finland?

Yes, Finland offers two main deductions for employees: a standard EUR 750 deduction for employment expenses, and a travel expense deduction for commuting to work that covers 50% of costs between EUR 900 and EUR 7,000 maximum. These deductions reduce your taxable income and help lower your overall tax burden.

What is the public broadcasting tax in Finland and how much will I pay?

Finland charges a public broadcasting tax of 2.5% on income exceeding EUR 15,150, but this tax is capped at EUR 160 per year, so you won't pay more than that regardless of how high your income is. This is a relatively small tax that applies to most working residents.

As an expat moving to Finland, what should I know about the tax system?

Finland uses a progressive tax system with five national income tax brackets plus a municipal tax averaging 7.5%, making the total tax burden higher at upper income levels. Employee social contributions (pension, sickness, unemployment, and daily allowance insurance) are substantial at around 10.27% total, but they're deductible from your taxable income, which provides some relief. Note that Finland does not offer the foreign expert tax regime in this standard resident model, so you'll be taxed under the regular progressive brackets.

Are trade union fees tax deductible in Finland?

No, trade union fees are no longer deductible from taxable income as of 2026. However, unemployment fund fees remain deductible, so you'll still get relief on that portion of your insurance contributions.

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