pääomatulotulovero
Pääomatulotulovero, or capital income tax, is the Finnish tax levied on taxable capital income. It applies to income such as interest, dividends, capital gains from the sale of assets (stocks, funds, real estate), rent income, and other forms of capital profit. The tax is separate from the tax on earned income and is administered as a state tax.
The rate structure consists of two main rates. As of recent years, 30% is charged on the
Tax base and deductions: The tax is calculated on net capital income after applicable deductions. Capital losses
Administration: Pääomatulotulovero is collected by the Finnish Tax Administration (Verohallinto). Some capital income may be taxed
International considerations: Residents with cross-border capital income may rely on double taxation agreements to prevent double