Finland VAT (ALV) calculator 2026
Add VAT to a net amount or remove it from a gross amount. Finland applies a standard rate of 25.5%, a reduced rate of 13.5% (food, restaurants) and 10% (books, medicines, transport).
How this is calculated
- Choose whether to add Finnish VAT (arvonlisavero, ALV) to a net amount or remove it from a VAT-inclusive price.
- To add VAT: multiply the net by 1.255 for the 25.5% standard rate, 1.135 for the 13.5% reduced rate, or 1.10 for the 10% reduced rate.
- To remove VAT: divide the VAT-inclusive price by the same multiplier (1.255, 1.135, or 1.10).
FAQ
What are Finland's VAT rates in 2026?
Finland has three VAT rates: 25.5% standard rate (raised from 24% on 1 September 2024), 13.5% reduced rate (food, restaurants, animal feed, pharmaceuticals, and certain other goods and services), and 10% reduced rate (books, newspapers, cultural and sporting events, passenger transport, accommodation, and medicines).
Why did the standard VAT rate increase?
Finland raised the standard VAT rate from 24% to 25.5% on 1 September 2024 as part of a fiscal consolidation package. The two reduced rates also rose by 1.5 percentage points at the same time.
When must a business register for VAT in Finland?
A business must register for VAT when its annual turnover exceeds EUR 15 000. Voluntary registration below the threshold is also possible. Check the current rules with the Finnish Tax Administration (Vero.fi).
Sources and verification
Dataset last reviewed 2026-08-16 · tax year 2026 · 35 documented values
Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.
7 sources
- Finlex / Law 1140/2025 — State income tax scale 2026, bracket 1 lower bound
- Finlex / Law 1141/2025 + veronmaksajat.fi — TyEL employee pension contribution 7.30% of gross (2026)
- Veronmaksajain Keskusliitto (Taxpayers Association of Finland) — "Vuonna 2026 keskimaarainen tuloilla painotettu kunnallisveroprosentti on 7,57 prosenttia (7,53 vuonna 2025) Manner-Suomessa" -- income-weighted national average municipal tax rate
- Verohallinto (Finnish Tax Administration) — "TVL 95 SS 1 momentin 1 kohdan mukaan verovelvollinen saa vahentaa palkkatulostaan tulonhankkimisvahennyksena 750 euroa, kuitenkin enintaan palkkatulon maaran" (TVL 95 SS, tulonhankkimisvahennys EUR 750, capped at wage income)
- Verohallinto (Finnish Tax Administration) — "Yleisradiovero on 2,5 prosenttia tuloverolaissa tarkoitetun verovuoden puhtaan ansiotulon ja puhtaan paaomatulon yhteismaaran... ylittavasta osasta" (YleveroL 2 SS, personal YLE tax 2.5%)
- Verohallinto (Finnish Tax Administration) — "The general VAT rate 25.5%. This rate is applied on most goods and services."
- Verohallinto (Finnish Tax Administration) — "The 14-percent VAT rate, called the reduced rate, changed to 13.5% on 1 January 2026" -- Verohallinto's guidance on when each VAT rate change takes effect
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.