verotuspohja
Verotuspohja, or the tax base, is the amount of income or profit that is used as the basis for calculating taxes in Finland. The exact meaning depends on the type of tax, but in general it is the sum on which the applicable tax rate is applied. For individuals, the tax base typically corresponds to earned income and other taxable income after deductions and exemptions defined by law. For companies, the base is taxable income (net profit adjusted for tax purposes).
Calculations are defined by tax legislation and administrative practice. The Finnish Tax Administration (Verohallinto) uses the
Deductions and allowances reduce the tax base; credits reduce the final tax payable. The exact items that
Verotuspohja is a central concept in the Finnish tax system, linking income, deductions, and tax liability across