pääomatuloveroasteikon

Pääomatuloveroasteikko refers to the progressive tax rate scale applied to capital income in Finland. Capital income encompasses earnings derived from investments and assets, such as dividends, interest, rental income, and capital gains. Unlike earned income, which is taxed through a municipal and state income tax system with varying rates based on income level, capital income is subject to a separate and simpler tax structure.

The Finnish tax system employs a dual taxation model, meaning that different types of income are taxed differently. Pääomatuloveroasteikko is a key component of this system for passive income. The rates are determined by law and can be adjusted by the government. Generally, the system has two main brackets, with a lower rate applied to a certain portion of capital income and a higher rate applied to the income exceeding that threshold.

This progressive structure aims to ensure that individuals with higher amounts of capital income contribute a proportionally larger share of taxes. It's important to note that the specific rates and thresholds for the pääomatuloveroasteikko are subject to change annually as part of the government's budget and tax legislation. Taxpayers are responsible for declaring their capital income accurately to the Finnish Tax Administration (Verohallinto) for correct assessment. The goal of the pääomatuloveroasteikko is to provide a clear and equitable method for taxing income derived from wealth.