Changes in taxation
This page provides information on upcoming changes to taxation in Finland.
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.
Plans to lower the 14-percent VAT rate to 13.5% in 2026
Finnish government puts forth a proposition to decrease the reduced-rate VAT, applied on certain goods and services, to 13.5 percent. The lower percentage would enter into force on 1 January 2026.
The way companies pay their taxes has changed on 18 November 2025
Companies and corporate entities can now pay most of their taxes using a single reference number.
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.
The Government is proposing changes to dividend taxation and to valuation of corporate assets in share exchange situations
The Government proposes 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.
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.
Updates to the Standard Industrial Classification in 2026
The Tax Administration will start using the new TOL 2025 industrial classification as of the beginning of 2026. However, our registration records will continue to be based on the current TOL 2008 classification up to the end of 2025. As a result, we ask corporate taxpayers to keep using TOL 2008 as well, until the end of the 2025 calendar year.
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.
Changes to excise duties 2026
Government have been proposed changes affecting excise duties 2026.