Pääomaverotuksen

Pääomaverotus refers to the taxation of capital income in Finland. This category primarily encompasses income derived from investments and assets, distinct from earned income like salaries. The core components of pääomaverotus are capital gains tax and dividend tax.

Capital gains tax is levied on the profit made from selling assets such as stocks, bonds, real estate, or other investments. The tax rate is typically a flat percentage, applied to the net gain after deducting acquisition costs and selling expenses. For instance, if an individual sells shares for more than they were purchased, the profit is subject to this tax.

Dividend tax applies to income received from company shares in the form of dividends. Companies distribute profits to their shareholders, and these distributions are taxed as capital income. The tax rate on dividends can vary, and there are often specific rules and thresholds that determine the taxable amount and the applicable rate.

The Finnish tax system aims to differentiate between income from work and income from capital, with capital income generally taxed at a lower rate. This policy is intended to encourage investment and savings. Pääomaverotus is a significant aspect of personal income tax in Finland and influences investment decisions for individuals and businesses alike. The specific rates and regulations can be subject to change by the Finnish government.