Ansiotuloa

Ansiotuloa is a Finnish term referring to earned income, that is, income generated from work or employment. In the Finnish tax and social security system it denotes compensation received for labor and services, including wages, salaries, bonuses, and other employment-related earnings. The concept is used to distinguish earned income from capital income, which comes from investments, property, or other passive sources.

Typical sources of ansiotuloa include wages and salaries paid by employers, fees for services, and other compensation tied to work. For self-employed individuals, business earnings can also be considered earned income, depending on how the income is categorized for tax purposes. Earned income generally does not include passive income such as interest, dividends, rent, or capital gains, which are handled under a separate category.

Tax treatment of ansiotuloa in Finland involves progressive income taxation and social security contributions. The tax base is adjusted by various deductions and allowances, and the resulting tax rate increases with higher earnings. Earned income is a central component in tax calculations, influence on social benefits, and the overall tax burden for individuals.

In contrast, capital income, or pääomatulo, consists of earnings from investments and property, such as interest, dividends, and capital gains, and is taxed under different rules with its own rates. The distinction between ansiotuloa and pääomatulo is a standard feature of Finnish personal taxation and is reflected in tax forms and official guidance.

See also: Pääomatulo, Palkkatulo, Verotus, Finnish tax system.