Pääomatuloveroasteikko

Pääomatuloveroasteikko refers to the progressive tax rate scale applied to capital income in Finland. Capital income includes earnings from investments such as interest, dividends, rental income, and capital gains. The Finnish tax system differentiates between earned income and capital income, subjecting them to different tax rates.

The pääomatuloveroasteikko is designed to tax higher amounts of capital income at a proportionally higher rate. For a portion of the year 2023, the tax rates were structured as follows: a lower rate applied to the initial part of capital income, and a higher rate applied to the amount exceeding a certain threshold. This structure aims to ensure that individuals with substantial capital gains or income contribute more to the state's revenue.

The specific rates and thresholds for the pääomatuloveroasteikko are subject to change and are determined annually by the Finnish Parliament as part of the state budget. It is important for taxpayers to consult the most current tax legislation or official guidance from the Finnish Tax Administration (Verohallinto) to understand the applicable rates and how they affect their personal tax liability. The overall goal of this progressive scale is to create a fairer distribution of the tax burden based on an individual's capacity to pay, particularly concerning income derived from wealth rather than labor.