Changes in taxation
This page provides information on upcoming changes to taxation in Finland.
The corporate income tax rate to be lowered and the deduction period for business losses to be extended
The Government proposes to lower the corporate income tax rate from 20% to 18%. The Government also proposes to extend the deduction period for business losses from 10 years to 25 years.
One of the Tax Administration account numbers will change
The Tax Administration will start using a new OP bank account on 1 December 2026 and, after a 6-month period of transition, the account at Danske Bank will be closed on 31 May 2027. The bank account at Nordea remains unchanged.
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.
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.