What are the Finnish VAT rates in 2026?

The standard VAT rate is 25.5 %. The reduced rate is 13.5 % (food, restaurant services, books, medicines, accommodation, sports and culture) — it dropped from 14 % on 1 Jan 2026. A second reduced rate of 10 % applies to a few special services.

How do you extract VAT from a gross price?

Net price = gross price ÷ (1 + VAT rate). For example, from €124 at the standard 25.5 % rate the net is 124 ÷ 1.255 = €98.80 and the VAT is €25.20.

When is input VAT deductible?

VAT on purchases made for VAT-liable business is generally deductible (VAT Act §102). The law lists explicit restrictions (§114): representation, passenger cars and meals on business trips, for example, do not qualify.

When must the VAT return be filed?

VAT is self-assessed and filed in MyTax (OmaVero) according to the tax period — usually monthly, or quarterly/annually for smaller businesses. The due date is the 12th of the second month following the tax period.

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ITools · Value added tax

Finnish VAT calculator 2026

Add or extract VAT (arvonlisävero) at any rate — and check by expense category when input VAT is deductible.

Add or extract Finnish VAT (arvonlisävero). Pick the rate and enter an amount — the calculator shows the net price, the VAT and the gross price.

Amount

€

Net price (VAT 0 %)

VAT rate

Gross price

1 255,00 €

Net price

1 000,00 €

VAT amount

255,00 €

Breakdown

Net (VAT 0 %)1 000,00 €

Value added tax VAT rate 25,5 %255,00 €

Gross total1 255,00 €

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When is VAT deductible?

Pick an expense category to see whether the VAT on the purchase is deductible — and under what conditions. Based on the Finnish VAT Act (AVL §102 and §114) and Tax Administration guidance.

Expense category

Unsure about a borderline case? We confirm deductibility and book the VAT correctly for you.

Ask an accountant

The calculator is indicative. VAT rates from 1 Jan 2026: standard 25.5 %, reduced 13.5 % (was 14 %) and 10 %. Borderline deduction cases should be confirmed with an accountant or on vero.fi.

VAT rates 2026 — what falls where

Finland uses one standard rate, two reduced rates and a zero rate. From 1 Jan 2026 the reduced rate dropped 14 → 13.5 %; the other rates stayed the same.

Standard 25.5 %most

Electronics, clothing, furniture
Fuel, professional services
Alcohol and tobacco
Food home-delivery service

Reduced 13.5 %was 14 %

Food, restaurant and catering (excl. alcohol)
Books, medicines, accommodation
Sports and culture
Passenger transport, public broadcasting

The 10 % rate now covers only a few remaining special services — check the current list on vero.fi. Under the zero rate (0 %) no VAT is added on sales, but input VAT on purchases is still deductible (e.g. exports).

Source: Finnish Tax Administration — Rate of VAT

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When is VAT reported and paid?

VAT is a self-assessed tax: the company calculates, files and pays it itself in MyTax. The VAT payable is the VAT on sales minus deductible VAT on purchases.

Tax period

Month — the default for most businesses
Quarter — turnover up to €100,000/yr
Calendar year — turnover up to €30,000/yr

Due date & small-business threshold

File and pay by the 12th of the second month after the tax period
E.g. January VAT is due on 12 March
VAT registration threshold: turnover €20,000 / 12 months
Late filing → late-filing penalty and interest

Source: Finnish Tax Administration — VAT

Deduction — the main rules

The deduction selector above tells you, by expense category, what is deductible. Behind it are these main rules of the VAT Act:

You deduct when…

The purchase is for VAT-liable business (§102)
In mixed use, you deduct in proportion to business use (§117)
You hold a proper receipt showing the VAT

You don't deduct when…

It is a restriction (§114): representation, passenger car, housing, meals on a trip
The purchase relates to exempt activity or private use
The receipt is missing or VAT is not itemised

Frequently asked questions

How do I calculate VAT from a price? +

To add VAT to a net price: VAT = net × rate. To extract VAT from a gross price: net = gross ÷ (1 + rate) and VAT = gross − net. The calculator does both — choose Add VAT or Extract VAT.

Why is the reduced rate now 13.5 % instead of 14 %? +

The reduced VAT rate was cut from 14 % to 13.5 % on 1 Jan 2026. It covers food and restaurant services, among others. For checking older receipts dated before 2026, the calculator still offers the 14 % option.

Is VAT on representation deductible? +

No. VAT on representation — hospitality directed at outside clients and partners — is not deductible at all (§114). In income tax, 50 % of representation costs is deductible. A company's own marketing and internal meetings are different — their VAT can be deductible.

Does a small business have to register for VAT? +

The VAT liability threshold is €20,000 of turnover over 12 months. Activity below the threshold is in principle VAT-free, but a business can register voluntarily — often worthwhile if purchases carry a lot of deductible VAT.

Disclaimer

The calculator and deduction table are indicative and do not replace guidance from an accountant or the Tax Administration. They are based on the VAT rates in force from 1 Jan 2026 and the Finnish VAT Act (§102, §114, §117). Borderline deduction cases are resolved case by case — confirm your own situation with an accountant.

When is VAT deductible?

VAT rates 2026 — what falls where

When is VAT reported and paid?

Deduction — the main rules

Frequently asked questions

VAT done right — every month, on time