2026 state tax on earned income
Applies to salaries and pensions after deductions. Municipal tax, and church tax if you join a parish, come on top.
| Taxable income (2026) | Rate on the band |
| €0 – €22,000 | 12.64% |
| €22,000 – €32,600 | 19.00% |
| €32,600 – €40,100 | 30.25% |
| €40,100 – €52,100 | 33.25% |
| Above €52,100 | 37.50% |
On top · Municipal4.70%–10.90%
Flat rate set by your municipality (2026 range). Where you register your kotikunta changes your tax bill — the spread is real money.
On top · Capital income30% / 34%
Interest, dividends, rental income, and capital gains: 30% up to €30,000 a year, 34% above. This is what your IRA drawdown meets.
On top · Small printChurch & Yle
Church tax 1–2.25% (members only — joining is optional). Public broadcasting tax 2.5% of income over €15,150, capped at €160 (2026).
Becoming tax resident. Move to Finland with a permanent home, or stay over six months, and you're tax resident on worldwide income. There is no special retiree regime and no flat-tax deal for new arrivals — the one exception is the foreign expert regime: 25% flat tax on salary for qualifying specialists earning at least €5,800/month (2026), for up to 84 months.
US citizens: you file twice, forever. The US taxes by citizenship. The 1989 US–Finland treaty and foreign tax credits prevent most double taxation — and because Finnish rates usually exceed US rates, many Americans owe the IRS little or nothing — but Roth IRAs, mutual funds (PFIC rules), and US Social Security have treaty-specific treatment. Canadians: plan for departure tax on leaving Canada, and check how the Canada–Finland treaty treats your RRSP before you move, not after.