Europe · Nordics
Finland
Moving decisively the opposite way to Sweden and Norway: the key employee rate was cut to 25% for seven years, the top marginal rate fell, and Blue Cards are decided in two weeks — currently the most inbound-friendly Nordic country for senior talent.
Tax position
- Income tax (top)
- approximately 52% top marginal on earned income from 2026 — reduced from roughly 57%
- Capital gains
- 30%, rising to 34% above EUR 30,000
- Wealth tax
- none
- Inheritance tax
- yes — not abolished; the tax-free threshold rose to EUR 30,000 for 2026 and the Finance Minister explicitly ruled out abolition in March 2026
- Special regime
- Key employee regime: 25% flat tax at source for 84 months from 1 January 2026 (down from 32%)
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Participating
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