Åland tax and net salary
The calculator is set to Mariehamn (Maarianhamina) and applies Åland’s own deductions and tax scale.
Checked by Radif Partners · Editorial policy · Calculation method
In Mariehamn (Maarianhamina), a €3,500 monthly salary leaves about €2,772 a month after tax in 2026, excluding church tax and holiday bonus, roughly €585 a year more than in Helsinki, even though Mariehamn’s municipal tax is 17.00 % against Helsinki’s 5.30 %. The reason is state income tax. If your home municipality is in the Åland Islands (Ahvenanmaa), every rate in the state earned income scale is cut by 12.64 percentage points, which takes the bottom bracket to zero. Municipal rates in Åland’s 16 municipalities run from 17.00 % in Mariehamn to 19.70 % in Kökar. For municipal tax, Åland applies its own basic deduction (perusvähennys) of €3,925, reduced by 8.4% of income above that amount, instead of the mainland €4,265 and 18%. You pay no Yle tax; instead there is a flat €128 media fee once income passes €14,000. Kela’s general housing allowance covers 80% of accepted costs in Åland, not 70% as on the mainland.
Net pay per month
€2,758
Withholding rate 13.0% · additional rate 38.5% · income limit €42,000
| Gross pay per year | €42,000 |
|---|---|
| State income tax (after earned income credit) | − €0 |
| Municipal tax, Maarianhamina 17.00 % | − €4,506 |
| Health care contribution 1.10 % | − €292 |
| Daily allowance contribution 0.88 % | − €370 |
| Åland media fee | − €128 |
| Earnings-related pension contribution 7.30 % | − €3,066 |
| Unemployment insurance 0.89 % | − €374 |
| Net income per year | €33,265 |
In Kauniainen (4.70 %) you would keep -€30 more per month. In Pomarkku (10.90 %) €223 less.
Rounding the withholding rate up keeps about €165 too much over the year: it comes back as a tax refund.
Åland: state tax scale 12.64 points lower, its own basic deduction in municipal tax, and a media fee instead of the Yle tax.
Estimate on 2026 rules; it does not replace your tax card. Calculation method
The state tax scale in Åland
Under the Income Tax Act, state earned income tax for an Åland resident is calculated on a scale whose rates are 12.64 points below the mainland’s. The income bands are the same. The earned income tax credit is then taken off this smaller tax, so on low and middle incomes no state tax remains at all.
| Taxable income | Mainland Finland | Åland |
|---|---|---|
| €0–€22,000 | 12.64 % | 0.00 % |
| €22,000–€32,600 | 19.00 % | 6.36 % |
| €32,600–€40,100 | 30.25 % | 17.61 % |
| €40,100–€52,100 | 33.25 % | 20.61 % |
| over €52,100 | 37.50 % | 24.86 % |
The full mainland scale is explained on the state income tax scale page.
Mariehamn, the rural municipalities and Helsinki
| Home municipality | Rate | €2,500/month | €3,500/month | €5,000/month |
|---|---|---|---|---|
| Mariehamn | 17.00 % | €2,156 | €2,772 | €3,576 |
| Jomala | 17.50 % | €2,146 | €2,757 | €3,554 |
| Lemland | 17.80 % | €2,140 | €2,748 | €3,541 |
| Finström | 19.00 % | €2,115 | €2,712 | €3,487 |
| Kökar | 19.70 % | €2,101 | €2,690 | €3,455 |
| Helsinki | 5.30 % | €2,106 | €2,723 | €3,532 |
The 2.70-point spread between Mariehamn and Kökar shows up clearly in net pay. At €3,500 a month, 10 of the 16 Åland municipalities leave you with more than Helsinki; in the highest-rate ones, Helsinki pulls ahead. Mainland rates are in the municipal tax comparison.
Different deductions and fees
- Basic deduction in municipal tax: €3,925, reduced by 8.4% (mainland €4,265 and 18%). Because it shrinks more slowly, it still helps at higher incomes: on €42,000 it is €1,110 in Mariehamn and €0 in Helsinki.
- A €128 media fee replaces the Yle tax.
- Commuting costs have their own deductible and ceiling in Åland municipal tax, and Åland has a rent deduction that is ignored when the withholding rate is calculated.
- Health insurance, pension and unemployment insurance contributions are the same as on the mainland.
The rules are set out in Vero’s 2026 withholding decision, the municipal rates in its decision on municipal and parish tax rates.
Housing allowance: 80% and its own formula
In Åland, Kela pays 80% of the gap between accepted housing costs and the basic deductible. The deductible is 0.42 × [income − (€667 + €111 × adults + €246 × children)]. Caps are €470, €687, €871 and €1,032 for one to four people. A single person on €1,300 paying €650 rent gets €200.61 in Mariehamn and €205.45 in Helsinki.