tappisoluyksiköitä

Tappisoluyksiköitä refers to the basic units of measurement used in the Finnish taxation system, specifically for calculating the income tax. The term is derived from "tappio" (loss) and "yksikkö" (unit), indicating the units used to determine the taxable income.

In Finland, the income tax is progressive, meaning the tax rate increases with higher levels of income. The basic tax unit, or tappisoluyksikkö, is currently set at 5,600 euros. This unit is used to calculate the taxable income, which is then applied to the progressive tax rates.

The taxable income is determined by subtracting the basic allowance (perhepäiväraha) and any other deductions from the total income. The basic allowance is a fixed amount that varies based on the number of children and the marital status of the taxpayer. Additional deductions may include contributions to pension funds, union fees, and other approved expenses.

The progressive tax rates in Finland are as follows:

Up to 8,448 euros: 0%

8,448 to 14,484 euros: 8.65%

14,484 to 25,710 euros: 23%

25,710 to 52,881 euros: 32.47%

52,881 euros and above: 37%

The income tax year in Finland runs from January 1 to December 31. Taxpayers are required to file their income tax returns by May 31 of the following year. The Finnish Tax Administration is responsible for collecting income tax and ensuring compliance with the tax laws.