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Changes in taxation

This page provides information on upcoming changes to taxation in Finland.

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Digital prioritisation: All letters electronically in 2026

At present, receiving electronic mail is based on consent, i.e. the user must activate Suomi.fi Messages or enable electronic tax mail for companies. With pending legal amendments, the post-delivery method would be changed to electronic for all those who use e-services. Letters would be delivered on paper only to those who do not use e-services.

New obligation to provide information on crypto asset services in 2026

Starting in tax year 2026, the Tax Administration will receive increasingly extensive information on trading in crypto assets. Information will be collected more widely for purposes of taxation from both abroad and Finland, and international exchange of information will intensify.

Changes to dividend taxation and to valuation of corporate assets in share exchange situations

The parliament passed the legislative changes to the taxation of dividend income and to how the assets of a company distributing dividends are valued in a situation where the company has carried out a share exchange. 

Changes to excise duties 2026

The Parliament has approved changes to excise taxation for 2026.

Tax withheld at source from key empoloyees will decrease on 1 January 2026 – no new tax card needed

Tax withheld at source from key employees coming from other countries will be reduced at the beginning of 2026 from 32 to 25 per cent. 

Minimum tax rate for large-scale groups (OECD Pillar Two)

Pillar Two is about a new minimum tax for large-scale corporate groups. The tax aims to ensure that at least a minimum tax level is applied around the world. 

Tax management of death estates to be included in MyTax in 2027

Starting 2027, the management of estates of deceased persons will be less burdensome than at present. When the planned improvements are in place, those who are shareholders or authorised agents of an estate will be able to manage the estate’s taxes in MyTax.

ViDA is a legislative package for modernising value added taxation

Major changes will be introduced into the value added taxation of businesses operating within the EU. The changes will be carried out gradually, the most important ones taking place in 2028–2035. 


Page last updated 3/3/2026