kunnallisverolaki
Kunnallisverolaki is the Finnish statute that governs municipal income taxation. It provides the framework for how municipalities levy taxes on residents to fund local services and how those taxes are administered within the national tax system. The act defines who is subject to municipal tax (primarily residents of the municipality) and what constitutes the tax base, which is based on earned income and allows deductions such as a basic deduction and an earned income deduction. Capital income is not taxed under the municipal tax; it falls under national taxation rules.
Municipal tax rates are determined by each municipality and can vary between municipalities. The rates are
Revenues from municipal tax are a major source of funding for local services, including education, health and