Taxes · FIN
Taxes in Finland
In Finland, profits from selling or exchanging cryptocurrency are subject to capital gains tax at 30% on gains up to EUR 30,000 and 34% above that threshold. Mining and staking rewards are taxed as earned income at progressive rates upon receipt. Finland requires detailed record-keeping of all transactions, and the Finnish Tax Administration has published specific guidance on crypto taxation.
The tax figures
Tax wedge
42.48 %
Of every €100 an employer spends on an average single worker, about €42 goes to tax and social contributions before pay-out.
28 of 36 countries that publish it · 2025 · see the ranking →
What this measures, and what it does not
The OECD tax wedge: income tax plus employee AND employer social contributions as a share of total labour cost, for a single person at exactly the average wage. It is a comparable type case between countries — not your personal tax rate.
Tax on pay
30.71 %
Of every $100 of gross pay at the average wage in Finland, about $31 goes to income tax and employee social contributions.
29 of 37 countries that publish it · 2025 · see the ranking →
What this measures, and what it does not
The OECD net personal average tax rate: income tax plus the EMPLOYEE’s social contributions as a share of gross wage earnings, for a single person with no children at exactly the average wage. This is the rate you can apply to a salary. It is deliberately smaller than the tax wedge on the same page, which measures a wider bite (it adds the employer’s contributions) over a wider base (total labour cost) — two honest answers to two different questions.
Take-home pay
$43,689 PPP
The average job in Finland pays about $43,689 a year (PPP) after income tax and the employee's social contributions.
19 of 37 countries that publish it · 2025 · see the ranking →
What this measures, and what it does not
Our own calculation: the OECD average annual wage multiplied by (1 − the OECD net personal average tax rate). Both legs share the same denominator — gross wage earnings — which is what makes the multiplication valid; the tax wedge, which is measured against total labour cost including the employer’s contributions, cannot be used this way. It is a comparable type case for a single average earner: not your salary, and not a full net-income figure, since it excludes benefits, deductions and consumption taxes.
Top income tax
51.79 %
29 of 37 countries that publish it · 2025 · see the ranking →
What this measures, and what it does not
The top statutory rate on wage income — what the last euro of a very high salary is taxed at, combining central and typical sub-central rates (OECD). Almost nobody pays this on their whole income: it applies only above the top threshold.
Corporate tax
20.00 %
35 of 96 countries that publish it · 2026 · see the ranking →
What this measures, and what it does not
The statutory (headline) corporate income tax rate from OECD Corporate Tax Statistics. Effective rates after deductions and incentives are typically lower; this is the rate on paper that companies plan around.
The rules, in words
Income tax
Mining rewards and staking income are treated as earned income and taxed at progressive rates (up to approximately 44-53% including municipal tax) at the time of receipt, based on fair market value. Subsequent disposal is then subject to capital gains tax on any further appreciation.
VAT / GST
Exempt. The sale or exchange of cryptocurrencies is exempt from VAT for individuals under the EU VAT Directive principle established by the ECJ Hedqvist case (C-264/14), which Finland follows.
Capital gains
Crypto disposals (sales, swaps, spending) are taxed as capital gains at a flat rate of 30% on gains up to EUR 30,000 and 34% on gains exceeding EUR 30,000. Losses are deductible against capital income for the same year and the following five years.
Type case, not tax advice: figures describe a single average earner and standard rates; your situation depends on residency, deductions and local rules. Verify with the tax authority before acting. — Fiatmap