Tax in Finland
See what Finland's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Finland, and what it does not.
Free to start. No card. Rules reviewed 12 July 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Duty on purchase
- Dividends, interest and share sales
EUR · Rates as at 12 July 2026 · Estimates, not advice
Private rental surplus is CAPITAL income, taxed at 30% up to €30,000 and 34% above, for residents and non residents alike. Property gains are capital income on the same 30/34 scale; the 20%/40% deemed acquisition cost (hankintameno olettama) and the 2 year own home exemption are NOT modelled.
How rental income is taxed in Finland
For a resident owner: Progressive rates from 30% to 34%, stacked on other income in this country. The top rate of 34% applies above €30,000. For an owner living abroad and renting this out: Progressive rates from 30% to 34%, stacked on other income in this country. The top rate of 34% applies above €30,000.
Interest and losses
Mortgage interest is deductible against the rent. A rental loss is ring fenced: it carries forward against future rental income rather than reducing other income now.
Capital gains on a sale
Gains are added to income and taxed at the marginal income rate.
Annual property tax while holding
An annual property or land tax is not modelled here, which is not the same as there being none. Treat holding costs on this page as excluding it.
What it costs to buy
About 3% of the price on purchase. Transfer tax (varainsiirtovero) is 3% on a directly owned house or land, but 1.5% on housing company shares, which is the form almost every Finnish apartment takes, and there is no foreign buyer surcharge. THE PROJECTION CHARGES THE FLAT 3% IN BOTH CASES: the 1.5% housing company rate is not modelled, so the commoner of the two purchases is OVERSTATED here, at €9,000 on a €300,000 Helsinki flat against a real €4,500. Municipal real estate tax (kiinteistövero, ~0.4 to 0.9% of assessed value) is company paid for housing company flats and is not modelled.
Dividends, interest and share sales
How Finland taxes investment income. For dividends: Own rate ladder: 30% / 34%. Only 85% of the gain is taxable. For interest: Own rate ladder: 30% / 34%. For share sale gains: Own rate ladder: 30% / 34%.
How Freeholt models Finland
Every rate above is priced from Freeholt's own table for Finland and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Finland this covers the hoitovastike, the housing company's maintenance charge, which averages €5.21/m² a month in a block of flats (Tilastokeskus, 2025) and already pays for the building's heating, upkeep, repairs, isännöinti management, insurance and the kiinteistövero property tax. On top of it sits the landlord's own contents and rent loss cover. It does NOT include the rahoitusvastike: that charge repays the housing company's own loan, which the unencumbered purchase price already carries, so pricing it here would charge the same debt twice. Water is billed separately and is usually the tenant's.
How borrowing works here
Finnish investment property loans run shorter than owner occupier ones: Bank of Finland data puts the average new investment loan term at just under 20 years against roughly 25 for a typical home loan. They are usually fixed margin loans referenced to Euribor.
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- Priced in the year of the sale under the rules of that year.
- ModelledDuty on purchase
- One off, on the way in, at the scale in force.
- Not yetAnnual property or land tax
- Not priced here; the page says where the charge falls instead.
- Not yetIncome tax beyond the rent
- Not modelled for this country yet.
- ModelledDividends, interest and share sales
- Investment income and gains, with the local allowances.
- Not yetRetirement savings
- Not modelled for this country yet.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Any annual property or land tax, which may still exist here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
What the figures above leave out (3)
- Finland tests its €30,000 threshold against the taxpayer's other CAPITAL income only. Include a salary here and the receipt is pushed into the 34% band where Finnish law charges 30%.
- Every Finnish dividend is treated as a listed one. Unlisted company distributions run a different regime that is not modelled, and it is neither simply higher nor simply lower.
- Finland's osakesäästötili charges nothing until money is taken out. That deferral is not modelled, so an account holder is overstated.
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Finland with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Finland property tax?
- Yes. Rental income tax, capital gains on a sale and duty on purchase are priced from Freeholt's own rate table for Finland. Annual property or land tax is not priced here, and the page says so rather than showing a zero. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Finland taxed if I live somewhere else?
- Progressive rates from 30% to 34%, stacked on other income in this country. The top rate of 34% applies above €30,000. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Finland figures as at?
- The rate table for Finland was last reviewed on 12 July 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Finland alongside everything else you own: see the year your portfolio starts paying you back.