Corporate Tax in Finland

Overview by
Tax Base For Resident and Foreign Companies
Finnish companies are taxed on their worldwide income; non-resident companies are taxed only on income sourced in Finland.

Tax Rate

Corporate income tax 26%
Tax Rate For Foreign Companies
Taxed at the corporate tax rate
Capital Gains Taxation
In 2010, the tax rate on capital gains is 28%.
Main Allowable Deductions and Tax Credit
Deductions normally include expenses that are incurred to generate or retain the company’s income such as payments of interest and royalties, realized foreign-exchange losses, 50% of entertainment costs, irrevocable orders to buy goods, doubtful sales receivables, fees for establishing an organization and reorganization costs, R&D expenses, etc.
Other Corporate Taxes

Country Comparison For Corporate Taxation

  Finland OECD United States Germany
Number of Payments of Taxes per Year 8.0 14.2 11.0 16.0
Time Taken For Administrative Formalities (Hours) 243.0 199.3 187.0 215.0
Total Share of Taxes (% of Profit) 44.6 43.0 46.8 48.2

Source: Doing Business

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.

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