Enter your gross salary and home municipality — we'll estimate your net salary.
Net salary (nettopalkka)
2 997 €/kk
74,9 % of gross salary · tax rate 16,9 %
Pension + unemployment (TyEL + työttömyysvakuutus)
328 €/kk
Employer's total cost (työnantajan kokonaiskustannus)
of your salary4 796 €/kk+19,9 %
Taxable income (verotettava tulo) 3 575 €/kkEffective tax rate (efektiivinen veroprosentti) 16,9 %
Estimate using Helsinki tax rates. Includes the automatic €750 income-earning deduction (tulonhankkimisvähennys) from the Tax Administration; other personal deductions must be checked in MyTax (OmaVero).
II
How is net salary (nettopalkka) calculated?
Mandatory contributions are deducted from gross salary first, then taxes — the remainder is your take-home pay.
Gross salary4 000 €/kk
− Mandatory contributionsTyEL 7.3% · unemployment insurance 0.9% · health insurance 2.0%−407 €/kk
= Taxable incomeafter mandatory contributions, including the automatic €750 income-earning deduction (tulonhankkimisvähennys)3 575 €/kk
− Taxesstate income tax + municipal tax (Helsinki 5,3 %) + YLE tax − earned income tax credit−596 €/kk
= Net salary in hand2 997 €/kk
III
Finnish payroll taxation 2026 — what makes up your net salary?
Gross salary (bruttopalkka) is the agreed total salary before taxes. Net salary (nettopalkka) is your take-home pay after taxes and mandatory contributions — for a mid-income earner, typically 60–70 % of gross. The remainder consists of:
State income taxprogressive
0 – 22 000 €12.64 %
22 000 – 32 600 €19.00 %
32 600 – 40 100 €30.25 %
40 100 – 52 100 €33.25 %
over 52 100 €37.50 %
The higher percentage only applies to the portion of income exceeding the threshold.
Other taxes and contributions
Municipal tax (kunnallisvero)4.7–10.9 %
Church tax (kirkollisvero, if member)~1.7 %
YLE tax (public broadcasting)2.5 % · max 160 €
Employee mandatory contributions
TyEL (earnings-related pension)7.30 %
Unemployment insurance (työttömyysvakuutus)0.89 %
Health insurance (sairausvakuutus: medical + daily allowance)1.10 % + 0.88 %
Source: Finnish Tax Administration — Earned Income
IV
Salary or dividends for entrepreneurs?
For an entrepreneur who owns a limited company (osakeyhtiö), the key question is: take the money as salary (palkka) or dividends (osinko)? Both are taxed differently.
Advantages of salary
- Accrues earnings-related pension (TyEL)
- Entitles to sickness allowance and unemployment security
- Deductible expense for the company
- Improves creditworthiness
Advantages of dividends
- No employer's social costs (~20 % saving)
- Part of dividends tax-free
- Capital income tax often lower
- More flexible cash withdrawal
Recommendation: a combination
Take a reasonable salary (e.g. €2,000–4,000/month) for pension security. The rest can be drawn as dividends. The exact optimum depends on your company's net assets and your situation — we're happy to help.
Disclaimer
This calculation is indicative and does not replace your tax card or a professional review. Based on the confirmed 2026 social contribution percentages (vero.fi).
Talous SK Oy