yhteisöveroihin

Yhteisöveroihin, also known as corporate income tax, is a tax levied on the profits of companies. In Finland, this tax is referred to as yhteisövero. It is a significant source of revenue for the Finnish government and municipalities. The tax rate is applied to a company's taxable income, which is generally calculated as revenue minus deductible expenses.

The Finnish corporate income tax system aims to be competitive internationally while ensuring fair taxation. There are specific rules regarding what constitutes taxable income and what expenses can be deducted. This includes deductions for operating costs, depreciation of assets, and interest expenses. Special rules may apply to certain industries or types of income.

The collected yhteisövero is distributed between the state and municipalities. The state's share typically funds national services and infrastructure, while the municipalities' share supports local public services such as education, healthcare, and social welfare. Companies are responsible for filing their tax returns and paying the assessed tax according to the established deadlines. Tax administration and oversight are handled by the Finnish Tax Administration (Verohallinto). Changes to the corporate income tax rate or regulations are typically decided by the Finnish Parliament as part of the national budget process. The aim is often to balance economic growth, investment, and public finances.