yhteisöveroina

Yhteisöverona, also known as corporate income tax, is a tax levied on the profits of companies and other legal entities in Finland. This tax is a significant source of revenue for the Finnish government and municipalities. The general rate of yhteisövero is currently 20%. This means that companies pay 20% of their taxable net income as corporate income tax.

The taxable income is calculated by deducting deductible expenses from a company's gross income. Various expenses related to business operations are generally considered deductible, such as salaries, rent, and material costs. However, specific rules and limitations apply to certain deductions. The tax base is the company's profit, which is subject to taxation.

Yhteisövero is paid by a wide range of entities, including limited liability companies, cooperatives, and foundations. Foreign companies operating in Finland are also subject to this tax if they have a permanent establishment in the country. The administration and collection of yhteisövero are handled by the Finnish Tax Administration (Verohallinto). Companies are typically required to file annual tax returns detailing their income and expenses, and the tax liability is then assessed based on this information.