Veronmaksu

Veronmaksu, or taxation, refers to the obligation of individuals and organizations to pay levies to the public sector. In Finland, taxes fund public services such as education, healthcare, welfare, and infrastructure. The Finnish tax system is based on a combination of direct and indirect taxes and includes several levels of taxation.

The administration of veronmaksu is handled by the Finnish Tax Administration, Verohallinto. Finland operates a self-assessment system where taxpayers declare their income and deductions, and many pay taxes through withholding based on a tax card (verokortti) for employees. Taxpayers receive an annual tax decision that determines the final amount to be paid or refunded. Online services and pre-filled information are common features of the system, aimed at simplifying compliance.

Direct taxes include income tax, which is progressive for earned income, and municipal tax, which is a flat percentage set by the municipality. Higher-income individuals may also be subject to state income tax. Other direct taxes include taxes on capital income and, in some cases, property taxes. Indirect taxes include the value-added tax (VAT) and various excise duties. Members of the Finnish Evangelical Lutheran Church may also pay church tax if applicable. Social security contributions, paid by employers and employees, support pension and health insurance systems.

Tax policy aims to finance public services, support social equality, and fund welfare programs, while maintaining fairness and efficiency. Compliance is supported by transparent procedures and digital tools, with penalties in place for evasion. In practice, veronmaksu reflects the balance between public needs, economic activity, and the regulatory framework governing taxation in Finland.