Pääomaverotus
Pääomaverotus refers to the taxation of capital income in Finland. This encompasses income generated from investments and assets, as distinct from earned income (palkkatulo) or business income (toimintatulo). The primary forms of capital income subject to taxation include dividends from shares, interest from bank accounts and bonds, rental income from real estate, and capital gains realized from the sale of assets such as stocks, funds, and property.
The Finnish tax system categorizes capital income and applies a flat tax rate to it. Currently, this
The objective of capital income taxation is to ensure that income derived from wealth and investments contributes