Corporate Tax in Finland

Corporate tax in Finland depends on your company’s activities and how your business is set up. Learn the basics and how Adcount can help you set up your company and take care of the accounting and reporting required in Finland.

Corporate Income Tax in Finland

The corporate income tax rate in Finland is 20% in 2026. The Finnish Government has proposed lowering the rate to 18% from the 2027 tax year. Corporate income tax is based on taxable profit, not turnover.

Finnish limited companies are subject to Finnish corporate income tax. A foreign company may also become taxable in Finland if it has a permanent establishment (PE) in Finland.

If you employ people in Finland, you may also need payroll services and employer-related reporting.

Permanent Establishment in Finland

A foreign company may have a permanent establishment (PE) in Finland if it has a business presence here, such as an office, branch or, in some cases, an employee working from home.

If your company has a PE in Finland, it may need to pay Finnish corporate tax on the profits related to its activities in Finland. It may also need to take care of Finnish accounting, tax returns and other reporting.

If you need to set up a company in Finland, Adcount can help with the registration and take care of the accounting and tax returns required for your business.

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Tax Returns for Foreign Companies in Finland

A Finnish limited company (Oy) files its corporate income tax return on Form 6B. A foreign company with a permanent establishment or other taxable income in Finland files Form 6U.

If a foreign company considers that its activities in Finland do not create a permanent establishment, it must still file Form 6U and attach Form 80 to explain its activities. Foreign companies in construction, installation and assembly must file Form 80 every year.

The tax return is due within four months after the end of the month in which the accounting period ends.

Once your business is registered in Finland, Adcount can take care of the bookkeeping and tax returns required for your company.

Corporate Tax Prepayments in Finland

Finnish companies normally pay corporate income tax in advance during the accounting year. The amount is based on the company's estimated taxable profit.

For a new company, the first tax prepayment is normally based on an estimate of the taxable income for the first accounting period. The estimate can be changed in MyTax if the expected profit changes.

Adcount can take care of the accounting, tax returns and prepayment changes for your company in Finland.

Your Guide to Business in Finland

Setting up and running a company in another country can be complicated. Finnish company registration, accounting and tax reporting have their own rules and deadlines.

Adcount helps foreign entrepreneurs and companies set up their business in Finland and take care of the accounting and tax returns required after registration. We are an authorized accounting firm in Helsinki and have helped businesses in Finland since 2005.

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