Personal taxation includes taxes paid by natural persons and estates of the deceased. The most significant of these are earned income and capital income taxes.
In accordance with the principles of separate assessment, taxation is based on the personal income of individuals, independent of their marital status or the size of their family. Finnish taxation is based on a schedular system in which earned income and capital income are taxed separately.
The pages under the heading personal taxation on this website contain useful information on earned income and capital income taxes, asset transfer tax, inheritance and gift taxes, and tax at source on interest. These pages also provide further information on tax laws and tax instructions submitted by the Tax Administration, illustrated with statistics and graphs.
The Ministry of Finance is responsible for tax legislation. The Tax Administration is the best source of information concerning taxation.
Further information is available on the Tax Administration website
Ministry of Finance P.O BOX 28 FIN-00023 GOVERNMENT Tel. +358 295 16001 E-mail: valtiovarainministerio@vm.fi