Change in VAT rates as of 1 July 2010

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 until 30 June 2010 as of 1 July 2010

Standard rate

22 %

23 %

Reduced rate: Foodstuff and animal feed

12 %

13 %

Reduced rate:  Restaurant and catering services

22 %

13 %

Reduced rates:

  • Passenger transport;
  • Transfer of the right to use premises for accommodation, or harbour facilities;
  • Services, which create opportunities for physical exercise;
  • Entry fees to theatres, circuses, musical and dancing performances, cinemas, exhibitions, sports events, zoos, museums and other corresponding cultural and recreational events and institutions;
  • Medicines;
  • Books;
  • Compensations based on TV-licence fees, which are received by the Finnish Broadcasting Company Ltd from State Television and Radio Fund, and the compensations, which are received by the Åland Islands´ Radio and TV Company Ltd from television licence fee revenues levied by the Autonomous Regional Government of the Åland Islands;
  • Works of art referred to in Article 79 c, however, in cases other than importation, only when the seller is the artist, or his successor, or occasionally an entrepreneur , other than the dealer liable to tax referred to in Article 79 a, paragraph 3;
  • Compensation related to copyright referred to in Article 45, paragraph 1, indents 3-5, to an organisation representing copyright holders.
8 % 9 %
The reduced rate is in force until 31 December 2010:
Hairdressing, minor repairing relating to bicycles, shoes, leather goods, clothing and household linen including alteration of clothing and household linen.
8 % 9 %

The reduced rate 13 % is not applicable to alcoholic beverages referred to in the Act on Excise Duty on Alcohol and Alcoholic Beverages and tobacco products.

The tax paid for returnable packages and transport appliances, which entitle to compensation upon return, is as of 1 July 2010, 23 % of the taxable amount.