Pääomatuloveroprosentit

Pääomatulovero, often translated as capital gains tax or investment income tax, is a Finnish tax levied on income derived from capital. This includes profits from selling assets like stocks, bonds, and real estate, as well as income from dividends, interest, and rental properties. The tax rate applied to capital gains is typically a flat rate, which has historically been lower than the progressive rates applied to earned income.

The purpose of pääomatulovero is to tax wealth and its growth, contributing to government revenue. It aims to ensure that individuals who generate income from investments contribute to public services and infrastructure. The specific assets and income types subject to pääomatulovero, as well as the applicable tax rates and deductions, are determined by Finnish tax legislation.

Taxpayers are generally required to report their capital gains and other capital income to the Finnish Tax Administration (Verohallinto) annually. Various deductions and allowances may be available to reduce the taxable amount of capital income, depending on the nature of the investment and individual circumstances. For instance, certain expenses related to earning rental income or the costs incurred in acquiring assets can often be deducted. The Finnish tax system distinguishes between earned income (tulo ansiotuloverolain mukaan) and capital income, applying different tax treatments to each.