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 |
| 24% | Standard | All other taxable goods and services |
| 14% | Intermediate | – Groceries – Food – Restaurant and catering services (not applicable to alcohol or tobacco products) |
| 10% | Reduced | – Books – Newspapers and periodicals – Pharmaceutical products – Physical exercise services – Film screenings – Entrance fees to cultural and entertainment events – Passenger transport (Note: passenger transport services provided in Finland are subject to zero-rate VAT from 1 Jan 2023 to 30 Apr 2023) – Accommodation services – Royalties for television and public radio activities – Sales of electricity (1 Dec 2022 – 30 Apr 2023) (however, sales of electricity transmission and access services to the electric power grid are subject to the standard 24% VAT rate) |
| 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 – Passenger transport services provided in Finland, from 1 Jan 2023 to 30 Apr 2023 (including taxis, train, bus, air travel and maritime passenger transport) |
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.