Scam messages have been sent out in the Tax Administration’s name. Read more about scams.

Capital income

Capital income is the income generated through the possession of wealth, such as rental income, gains from selling an asset, dividend income, certain interest income, proceeds from a life insurance contract, and the share of profits of an investment fund. Capital income also includes the capital-income portion of forestry income and the capital-income portion of business income and the income of a partner in a consortium. That is, income derived from investments that the taxpayer has made is taxed as capital income.

Read more about deductions from capital income.

Tax rate on capital income

Table of the tax rates on capital income
Up to €30,000 30 %
Over €30,000 34 %
Page last updated 3/2/2018