Pääomatuloverotus

Pääomatuloverotus refers to the taxation of capital income in Finland. Capital income is generally understood as income derived from wealth or assets, rather than from labor or business activities. This typically includes income from investments such as dividends, interest, rental income, and capital gains from the sale of assets like stocks and real estate.

The Finnish tax system distinguishes between earned income and capital income, with different tax rates and rules applying to each. Capital income is taxed at a flat rate. This means that regardless of the amount of capital income earned, the same percentage is applied. This contrasts with earned income, which is subject to progressive taxation, meaning higher earners pay a larger percentage of their income in taxes.

The purpose of taxing capital income separately is to ensure fairness in the tax system and to generate revenue from wealth accumulation. There are various deductions and allowances that can reduce the taxable amount of capital income. For example, certain expenses related to the acquisition or maintenance of income-producing assets may be deductible. Additionally, there are specific rules and exemptions for certain types of capital income, such as the taxation of dividends or capital gains from the sale of a primary residence under certain conditions. The specifics of pääomatuloverotus are subject to change based on government legislation and budget proposals.