Changes in taxation
This page provides information on upcoming changes to taxation in Finland.
Improvements to the payment of business taxes in 2025
Working together with the Ministry of Finance, the Tax Administration is planning improvements for payment processes of business taxpayers. The streamlined process will simplify payments and refunds, and provide more transparency for business taxpayers.
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.
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.