VAT rates in Finland
In Finland, Value-Added Tax (VAT) is levied. This is a tax levied on products and services in Finland.
The different VAT rates in Finland are:
| Rate | Type | Goods and services |
| 25,5% | Standard | All other taxable goods and services
💡 From 1 September 2024, the standard VAT rate increased from 24% to 25.5%. Find more information on the website of Vero Skatt. |
| 14% | Intermediate | – Groceries – Food – Restaurant and catering services (not applicable to alcohol or tobacco products) |
| 10% | Reduced | – Books – Newspapers and periodicals (books will be 14% as of 2025) – Pharmaceutical products (14% as of 2025) – Physical exercise services (14% as of 2025) – Entrance fees to cultural and entertainment events (14% as of 2025) – Passenger transport (14% as of 2025) – Accommodation services (14% as of 2025) – Royalties for television and public radio activities |
| 0% | Zero | – The sale, rental and chartering of VAT-exempt vessels and work performed on such vessels – Tax-exempt sales of editions of membership bulletins to non-profit organisations – Tax-exempt sales relating to warehousing procedures (tax warehouse in VAT) – Exports outside the EU – Sales of goods within the EU to VAT-liable buyers (guidance on VAT in EU trade) – Other tax-exempt sales of goods and services relating to international trade, such as tax-exempt sales to diplomats and international organisations |
Some business operations are entirely exempt from VAT. Examples are health and medical services, social services and copyrights. You can find all business operations exempted from VAT on the website of the Finnish Tax Administration.