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Taxation of limited liability companies and cooperative societies

This page contains information about the taxation of limited liability companies and cooperative societies.

Income tax

The income tax rate of 20% applies to the profits of limited liability companies, cooperative societies and other corporate entities.
Business tax return

You must submit the Business tax return (Form 6B) for every year – including any year when you have not had any activities. Submit the tax return within 4 months after the end of the last calendar month of the accounting period.
Prepayments

The amount of prepayments depends on the taxable profit from your business and on all your other income during the tax year.
Value added tax

You must submit VAT returns for each tax period even if you have had no VAT activities during the period.
Foreign companies in Finland – income taxes

A foreign corporation operating in Finland may be obliged to file income tax returns to the Finnish Tax Administration.

Limited liability companies and cooperative societies — other pages

Page last updated 2/15/2024