Change in VAT rates as of 1 January 2013

Date of issue
In force until further notice

This is an unofficial translation. The official guidance is drafted in Finnish and Swedish languages.

VAT rates
31 December 2012
as of 1 January 2013

Standard rate

23 %

24 %

Reduced rate: 

  • Foodstuff and animal feed  
  • Restaurant and catering services

13 %

14 %

Reduced rates:

  • Books
  • Pharmaceutical products (medicines)
  • Use of sporting facilities
  • Passenger transportation
  • Accommodation and the right to use harbour
  • The remuneration received by Yleisradio Oy from the TV and radio fund and by Ålands Radio and TV based on the TV licence fees
  • Admission to cultural services (shows, cinema, theatre) and amusement parks
  • Supply and import of works of art in certain situations
  • Subscriptions of newspapers and periodicals
  • Remuneration relating to a copyright where received by an organization representing the copyright owners.
9 % 10 %

The reduced rate 14 % is not applicable to alcoholic beverages referred to in the Act on Excise Duty on Alcohol and Alcohol Beverages and tobacco products.

The reduced rate on newspapers and periodicals is applicable provided that they are sold on subscription for a period of at least one month. Single issues of newspapers and periodicals are subject to standard rate 24 %.

The tax paid for returnable packages and transport appliances, which entitle to compensation upon return, is as of 1 January, 24 % of the taxable amount.