pääomatulosta

Pääomatulo, or capital income, refers to income derived from assets rather than from labor or services. In Finland, where the term is commonly used, it encompasses a range of financial gains. This includes income from investments such as dividends from stocks, interest from savings accounts and bonds, and capital gains realized from selling assets like real estate or shares for a profit. Rental income from property also falls under the umbrella of pääomatulo.

The taxation of pääomatulo in Finland is typically separate from earned income (ansiotulo). It is often subject to a flat tax rate, which can differ from the progressive tax rates applied to earned income. This distinction is a key feature of the Finnish tax system, aiming to tax wealth and investment returns differently from wages. The specific tax rates and rules can be subject to change based on government policy and economic conditions. Understanding pääomatulo is important for individuals and entities involved in investing and managing assets, as it directly impacts their tax obligations and financial planning. The definition and treatment of pääomatulo are crucial elements in the broader framework of personal and corporate finance in Finland.