Finland tax and contribution rates 2026
The 7.60% municipal rate is the Tax Administration's published national average; your municipality's rate may differ.
| Tax or contribution | 2026 amount |
|---|---|
| Municipal income tax, national average | 7.60% |
| Employee pension contribution | 7.30% |
| Employee unemployment insurance | 0.89% |
| Health-care contribution | 1.10% |
| Daily allowance contribution (annual income at least €17,255) | 0.88% |
| Yle tax | 2.5% yli 15 150 €:n tulosta, enintään 160 €/vuosi |
| Church tax | Parish-specific, optional |
State income tax
| Annual taxable income | Tax at lower bound | Marginal rate |
|---|---|---|
| 0–22 000 € | 0 € | 12.64% |
| 22 000–32 600 € | 2 780,80 € | 19% |
| 32 600–40 100 € | 4 794,80 € | 30.25% |
| 40 100–52 100 € | 7 063,55 € | 33.25% |
| Yli 52 100 € | 11 053,55 € | 37.5% |
- Tax Administration: 2026 tax bases
- Tax Administration: municipal and parish rates
- PwC Worldwide Tax Summaries
The calculator is an estimate: tax cards, actual deductions and local rates can change the result.