Which Finnish municipality has the lowest income tax in 2026?

Kauniainen, at 4.70 %. Next come Espoo (5.30 %), Helsinki (5.30 %), Kustavi (5.30 %), so the low-tax group mixes big cities with small municipalities. These low capital-region rates are why the population-weighted average is only 7.60 %. On a €3,500 salary the gap to the highest-tax municipality is about €193 of net pay per month.

How much does one point of municipal tax cost me per year?

Per the calculator, about €263 a year on €2,500 a month, €374 on €3,500 and €538 on €5,000. That is slightly under one per cent of gross pay, because the rate applies to taxable income after contributions, the work-expense deduction and the basic deduction. When state tax is too small to absorb it, the earned income credit also trims municipal tax.

Why are municipal tax rates in Åland so much higher?

Åland’s 16 municipalities charge 17.00–19.70%, but the state income tax rates there are 12.64 points lower. The total burden is therefore not heavier: €3,500 a month leaves about €2,772 in Mariehamn against €2,723 in Helsinki. Åland residents pay a €128 media fee instead of the Yle tax.

Does the municipality table include church tax in net pay?

No. The net pay column assumes an employee aged 17 to 64 who does not belong to a church. Church tax rates appear in their own columns on wider screens: 1.00–2.00% for Lutherans and 1.75–2.25% for Orthodox members. Members keep roughly one to two per cent of taxable income less than the table shows.

Finnish municipal tax rates 2026

Pick a monthly salary and the table shows every municipality’s tax rate and how much of that salary you keep there.

Checked by Radif Partners · Editorial policy · Calculation method

In 2026 the lowest municipal income tax (kunnallisvero) in mainland Finland is 4.70 % in Kauniainen and the highest 10.90 % in Pomarkku; on a €3,500 monthly salary, living in the cheapest one leaves you about €193 more per month. Vero’s decision lists 308 municipalities, 16 of them in Åland. The mainland median is 8.90 % and the simple average 8.82 %, yet the population-weighted average rate is only 7.60 %, because the biggest cities tax lightly. Municipal tax is flat: one rate applies to all taxable income after the basic deduction, so each percentage point costs about €374 a year on a €3,500 monthly salary. Church tax applies only to members of a parish, at 1.00–2.00% for the Lutheran church and 1.75–2.25% for the Orthodox church. If you are deciding between Helsinki, Espoo and Vantaa, or a commuter town, search the table by name.

308 municipalities. Net pay for ages 17 to 64, without church tax.

Municipal income tax rates 2026
Municipality	Municipal tax	Lutheran	Orthodox	Net/month	Gap
Kauniainen	4.70 %	1.00 %	1.80 %	€2,742	− €30
Espoo	5.30 %	1.00 %	1.80 %	€2,723	− €49
Helsinki	5.30 %	1.00 %	1.80 %	€2,723	− €49
Kustavi	5.30 %	1.80 %	1.75 %	€2,723	− €49
Luhanka	5.90 %	1.45 %	1.95 %	€2,705	− €67
Eurajoki	6.40 %	1.65 %	2.00 %	€2,689	− €83
Inari	6.40 %	1.70 %	2.25 %	€2,689	− €83
Naantali	6.40 %	1.35 %	1.75 %	€2,689	− €83
Sysmä	6.40 %	1.70 %	1.95 %	€2,689	− €83
Vantaa	6.40 %	1.00 %	1.80 %	€2,689	− €83
Puumala	6.60 %	1.45 %	1.95 %	€2,683	− €89
Sipoo	6.80 %	1.35 %	1.80 %	€2,677	− €96
Muurame	6.90 %	1.55 %	1.95 %	€2,673	− €99
Taivassalo	6.90 %	1.70 %	1.75 %	€2,673	− €99
Tervola	6.90 %	1.75 %	2.25 %	€2,673	− €99
Kemiönsaari	7.10 %	2.00 %	1.75 %	€2,667	− €105
Kirkkonummi	7.10 %	1.25 %	1.80 %	€2,667	− €105
Lieto	7.10 %	1.30 %	1.75 %	€2,667	− €105
Porvoo	7.10 %	1.40 %	1.80 %	€2,667	− €105
Turku	7.10 %	1.20 %	1.75 %	€2,667	− €105
Kerava	7.30 %	1.25 %	1.80 %	€2,661	− €111
Kittilä	7.30 %	1.60 %	2.25 %	€2,661	− €111
Rusko	7.30 %	1.45 %	1.75 %	€2,661	− €111
Tuusula	7.30 %	1.45 %	1.80 %	€2,661	− €111
Hirvensalmi	7.40 %	1.70 %	1.95 %	€2,658	− €114
Koski Tl	7.40 %	1.45 %	1.75 %	€2,658	− €114
Sodankylä	7.50 %	1.40 %	2.25 %	€2,655	− €117
Kaarina	7.60 %	1.20 %	1.75 %	€2,652	− €120
Raisio	7.60 %	1.15 %	1.75 %	€2,652	− €120
Tampere	7.60 %	1.25 %	2.00 %	€2,652	− €120
Hyvinkää	7.70 %	1.25 %	1.80 %	€2,648	− €124
Järvenpää	7.80 %	1.25 %	1.80 %	€2,645	− €127
Vihti	7.80 %	1.45 %	1.80 %	€2,645	− €127
Iisalmi	7.90 %	1.65 %	2.00 %	€2,642	− €130
Lohja	7.90 %	1.50 %	1.80 %	€2,642	− €130
Nurmijärvi	7.90 %	1.45 %	1.80 %	€2,642	− €130
Parainen	7.90 %	1.60 %	1.75 %	€2,642	− €130
Pirkkala	7.90 %	1.40 %	2.00 %	€2,642	− €130
Pyhäjoki	7.90 %	1.75 %	2.25 %	€2,642	− €130
Rauma	7.90 %	1.50 %	1.75 %	€2,642	− €130
Riihimäki	7.90 %	1.30 %	1.80 %	€2,642	− €130
Pyhäntä	8.00 %	1.90 %	2.00 %	€2,639	− €133
Asikkala	8.10 %	1.75 %	1.80 %	€2,636	− €136
Joensuu	8.10 %	1.50 %	2.00 %	€2,636	− €136
Jyväskylä	8.10 %	1.45 %	1.95 %	€2,636	− €136
Kitee	8.10 %	1.80 %	2.00 %	€2,636	− €136
Kuopio	8.10 %	1.45 %	2.00 %	€2,636	− €136
Loviisa	8.10 %	1.65 %	1.95 %	€2,636	− €136
Oulu	8.10 %	1.30 %	2.25 %	€2,636	− €136
Pyhtää	8.10 %	1.70 %	1.95 %	€2,636	− €136
Ranua	8.10 %	1.75 %	2.25 %	€2,636	− €136
Salo	8.10 %	1.45 %	1.75 %	€2,636	− €136
Heinola	8.20 %	1.45 %	1.80 %	€2,633	− €139
Paimio	8.20 %	1.45 %	1.75 %	€2,633	− €139
Hollola	8.30 %	1.70 %	1.80 %	€2,630	− €142
Kalajoki	8.30 %	1.60 %	2.25 %	€2,630	− €142
Lappeenranta	8.30 %	1.40 %	1.95 %	€2,630	− €142
Luoto	8.30 %	1.90 %	2.00 %	€2,630	− €142
Mäntsälä	8.30 %	1.25 %	1.80 %	€2,630	− €142
Pornainen	8.30 %	1.75 %	1.80 %	€2,630	− €142
Vaala	8.30 %	1.65 %	2.25 %	€2,630	− €142
Enonkoski	8.40 %	1.60 %	1.95 %	€2,627	− €145
Hattula	8.40 %	1.45 %	1.80 %	€2,627	− €145
Hämeenlinna	8.40 %	1.30 %	1.80 %	€2,627	− €145
Juupajoki	8.40 %	1.75 %	2.00 %	€2,627	− €145
Kajaani	8.40 %	1.60 %	2.25 %	€2,627	− €145
Kolari	8.40 %	1.80 %	2.25 %	€2,627	− €145
Kuortane	8.40 %	1.85 %	2.00 %	€2,627	− €145
Kurikka	8.40 %	1.70 %	2.00 %	€2,627	− €145
Laitila	8.40 %	1.60 %	1.75 %	€2,627	− €145
Lempäälä	8.40 %	1.45 %	2.00 %	€2,627	− €145
Leppävirta	8.40 %	1.60 %	1.95 %	€2,627	− €145
Lieksa	8.40 %	1.55 %	2.00 %	€2,627	− €145
Loimaa	8.40 %	1.55 %	1.75 %	€2,627	− €145
Nokia	8.40 %	1.50 %	2.00 %	€2,627	− €145
Närpiö	8.40 %	1.50 %	2.00 %	€2,627	− €145
Oripää	8.40 %	1.75 %	1.75 %	€2,627	− €145
Padasjoki	8.40 %	1.70 %	1.80 %	€2,627	− €145
Sulkava	8.40 %	1.60 %	1.95 %	€2,627	− €145
Taipalsaari	8.40 %	1.75 %	1.95 %	€2,627	− €145
Utajärvi	8.40 %	1.65 %	2.25 %	€2,627	− €145
Vaasa	8.40 %	1.40 %	2.00 %	€2,627	− €145
Vieremä	8.40 %	1.80 %	2.00 %	€2,627	− €145
Viitasaari	8.40 %	1.80 %	1.95 %	€2,627	− €145
Ylitornio	8.40 %	1.70 %	2.25 %	€2,627	− €145
Forssa	8.50 %	1.40 %	1.80 %	€2,624	− €149
Juuka	8.50 %	1.70 %	1.85 %	€2,624	− €149
Masku	8.50 %	1.60 %	1.75 %	€2,624	− €149
Mäntyharju	8.50 %	1.90 %	1.95 %	€2,624	− €149
Rautjärvi	8.50 %	1.75 %	1.95 %	€2,624	− €149
Somero	8.50 %	1.65 %	1.80 %	€2,624	− €149
Sotkamo	8.50 %	1.60 %	2.25 %	€2,624	− €149
Taivalkoski	8.50 %	1.65 %	2.25 %	€2,624	− €149
Iitti	8.60 %	1.65 %	1.80 %	€2,620	− €152
Ilomantsi	8.60 %	1.60 %	2.00 %	€2,620	− €152
Imatra	8.60 %	1.65 %	1.95 %	€2,620	− €152
Joroinen	8.60 %	1.70 %	1.95 %	€2,620	− €152
Keminmaa	8.60 %	1.35 %	2.25 %	€2,620	− €152
Kuusamo	8.60 %	1.55 %	2.25 %	€2,620	− €152
Lahti	8.60 %	1.45 %	1.80 %	€2,620	− €152
Pöytyä	8.60 %	1.75 %	1.75 %	€2,620	− €152
Ruokolahti	8.60 %	1.75 %	1.95 %	€2,620	− €152
Siuntio	8.60 %	1.65 %	1.80 %	€2,620	− €152
Sonkajärvi	8.60 %	1.65 %	2.00 %	€2,620	− €152
Uusikaarlepyy	8.60 %	1.90 %	2.00 %	€2,620	− €152
Virrat	8.60 %	1.75 %	2.00 %	€2,620	− €152
Enontekiö	8.70 %	1.70 %	2.25 %	€2,617	− €155
Orimattila	8.70 %	1.75 %	1.80 %	€2,617	− €155
Pori	8.70 %	1.50 %	2.00 %	€2,617	− €155
Tornio	8.70 %	1.45 %	2.25 %	€2,617	− €155
Kontiolahti	8.80 %	1.50 %	2.00 %	€2,614	− €158
Marttila	8.80 %	1.45 %	1.75 %	€2,614	− €158
Sauvo	8.80 %	1.45 %	1.75 %	€2,614	− €158
Aura	8.90 %	1.30 %	1.75 %	€2,611	− €161
Hailuoto	8.90 %	1.80 %	2.25 %	€2,611	− €161
Harjavalta	8.90 %	1.70 %	1.75 %	€2,611	− €161
Ii	8.90 %	1.50 %	2.25 %	€2,611	− €161
Inkoo	8.90 %	1.75 %	1.80 %	€2,611	− €161
Janakkala	8.90 %	1.65 %	1.80 %	€2,611	− €161
Karvia	8.90 %	1.80 %	2.00 %	€2,611	− €161
Keitele	8.90 %	1.65 %	2.00 %	€2,611	− €161
Kemijärvi	8.90 %	1.70 %	2.25 %	€2,611	− €161
Kempele	8.90 %	1.45 %	2.25 %	€2,611	− €161
Kouvola	8.90 %	1.55 %	1.95 %	€2,611	− €161
Kristiinankaupunki	8.90 %	2.00 %	2.00 %	€2,611	− €161
Kruunupyy	8.90 %	2.00 %	2.00 %	€2,611	− €161
Lapinjärvi	8.90 %	1.65 %	1.95 %	€2,611	− €161
Lapua	8.90 %	1.75 %	2.00 %	€2,611	− €161
Loppi	8.90 %	1.75 %	1.80 %	€2,611	− €161
Lumijoki	8.90 %	1.95 %	2.25 %	€2,611	− €161
Maalahti	8.90 %	1.90 %	2.00 %	€2,611	− €161
Merikarvia	8.90 %	1.90 %	2.00 %	€2,611	− €161
Muonio	8.90 %	1.70 %	2.25 %	€2,611	− €161
Mustasaari	8.90 %	1.80 %	2.00 %	€2,611	− €161
Nurmes	8.90 %	1.70 %	1.85 %	€2,611	− €161
Outokumpu	8.90 %	1.60 %	1.85 %	€2,611	− €161
Pihtipudas	8.90 %	1.80 %	1.95 %	€2,611	− €161
Puolanka	8.90 %	1.75 %	2.25 %	€2,611	− €161
Pälkäne	8.90 %	1.80 %	2.00 %	€2,611	− €161
Rovaniemi	8.90 %	1.40 %	2.25 %	€2,611	− €161
Salla	8.90 %	1.85 %	2.25 %	€2,611	− €161
Sastamala	8.90 %	1.75 %	2.00 %	€2,611	− €161
Savitaipale	8.90 %	1.75 %	1.95 %	€2,611	− €161
Suomussalmi	8.90 %	1.70 %	2.25 %	€2,611	− €161
Säkylä	8.90 %	1.80 %	1.75 %	€2,611	− €161
Tammela	8.90 %	1.70 %	1.80 %	€2,611	− €161
Utsjoki	8.90 %	1.70 %	2.25 %	€2,611	− €161
Uusikaupunki	8.90 %	1.50 %	1.75 %	€2,611	− €161
Hyrynsalmi	9.00 %	1.75 %	2.25 %	€2,608	− €164
Jokioinen	9.00 %	1.80 %	1.80 %	€2,608	− €164
Joutsa	9.00 %	1.45 %	1.95 %	€2,608	− €164
Karstula	9.00 %	1.75 %	1.95 %	€2,608	− €164
Pietarsaari	9.00 %	1.80 %	2.00 %	€2,608	− €164
Polvijärvi	9.00 %	1.60 %	1.85 %	€2,608	− €164
Alajärvi	9.10 %	1.70 %	2.00 %	€2,605	− €167
Hanko	9.10 %	1.60 %	1.80 %	€2,605	− €167
Juva	9.10 %	1.65 %	1.95 %	€2,605	− €167
Kankaanpää	9.10 %	1.80 %	2.00 %	€2,605	− €167
Karkkila	9.10 %	1.50 %	1.80 %	€2,605	− €167
Kauhava	9.10 %	1.70 %	2.00 %	€2,605	− €167
Keuruu	9.10 %	1.80 %	1.95 %	€2,605	− €167
Kivijärvi	9.10 %	1.75 %	1.95 %	€2,605	− €167
Kuhmoinen	9.10 %	1.70 %	2.00 %	€2,605	− €167
Mynämäki	9.10 %	1.65 %	1.75 %	€2,605	− €167
Nakkila	9.10 %	1.75 %	2.00 %	€2,605	− €167
Nousiainen	9.10 %	1.55 %	1.75 %	€2,605	− €167
Pelkosenniemi	9.10 %	1.95 %	2.25 %	€2,605	− €167
Pielavesi	9.10 %	1.65 %	2.00 %	€2,605	− €167
Posio	9.10 %	1.75 %	2.25 %	€2,605	− €167
Pyhäjärvi	9.10 %	1.75 %	2.00 %	€2,605	− €167
Pyhäranta	9.10 %	1.90 %	1.75 %	€2,605	− €167
Raahe	9.10 %	1.90 %	2.25 %	€2,605	− €167
Savukoski	9.10 %	1.95 %	2.25 %	€2,605	− €167
Soini	9.10 %	1.85 %	2.00 %	€2,605	− €167
Suonenjoki	9.10 %	1.75 %	2.00 %	€2,605	− €167
Tohmajärvi	9.10 %	1.80 %	2.00 %	€2,605	− €167
Valkeakoski	9.10 %	1.60 %	2.00 %	€2,605	− €167
Vehmaa	9.10 %	1.85 %	1.75 %	€2,605	− €167
Askola	9.20 %	1.75 %	1.80 %	€2,602	− €170
Hartola	9.20 %	1.70 %	1.95 %	€2,602	− €170
Ilmajoki	9.20 %	1.70 %	2.00 %	€2,602	− €170
Kannonkoski	9.20 %	1.75 %	1.95 %	€2,602	− €170
Kokemäki	9.20 %	1.85 %	1.75 %	€2,602	− €170
Kokkola	9.20 %	1.65 %	2.00 %	€2,602	− €170
Korsnäs	9.20 %	1.85 %	2.00 %	€2,602	− €170
Seinäjoki	9.20 %	1.60 %	2.00 %	€2,602	− €170
Uurainen	9.20 %	1.95 %	1.95 %	€2,602	− €170
Vöyri	9.20 %	1.95 %	2.00 %	€2,602	− €170
Ylöjärvi	9.20 %	1.65 %	2.00 %	€2,602	− €170
Alavieska	9.30 %	1.80 %	2.25 %	€2,599	− €174
Hausjärvi	9.30 %	1.75 %	1.80 %	€2,599	− €174
Luumäki	9.30 %	1.70 %	1.95 %	€2,599	− €174
Pedersören kunta	9.30 %	1.80 %	2.00 %	€2,599	− €174
Perho	9.30 %	1.90 %	2.00 %	€2,599	− €174
Raasepori	9.30 %	1.50 %	1.80 %	€2,599	− €174
Ristijärvi	9.30 %	1.65 %	2.25 %	€2,599	− €174
Saarijärvi	9.30 %	1.75 %	1.95 %	€2,599	− €174
Savonlinna	9.30 %	1.60 %	1.95 %	€2,599	− €174
Siikalatva	9.30 %	1.90 %	2.25 %	€2,599	− €174
Varkaus	9.30 %	1.45 %	1.95 %	€2,599	− €174
Vesilahti	9.30 %	1.65 %	2.00 %	€2,599	− €174
Ypäjä	9.30 %	1.80 %	1.80 %	€2,599	− €174
Eura	9.40 %	1.45 %	1.75 %	€2,595	− €177
Haapavesi	9.40 %	1.80 %	2.00 %	€2,595	− €177
Hamina	9.40 %	1.55 %	1.95 %	€2,595	− €177
Hankasalmi	9.40 %	1.95 %	1.95 %	€2,595	− €177
Huittinen	9.40 %	1.65 %	1.75 %	€2,595	− €177
Jämsä	9.40 %	1.55 %	2.00 %	€2,595	− €177
Kangasala	9.40 %	1.35 %	2.00 %	€2,595	− €177
Kangasniemi	9.40 %	1.65 %	1.95 %	€2,595	− €177
Kihniö	9.40 %	1.90 %	2.00 %	€2,595	− €177
Kotka	9.40 %	1.50 %	1.95 %	€2,595	− €177
Kuhmo	9.40 %	1.75 %	2.25 %	€2,595	− €177
Kärkölä	9.40 %	1.70 %	1.80 %	€2,595	− €177
Lapinlahti	9.40 %	1.65 %	2.00 %	€2,595	− €177
Lappajärvi	9.40 %	1.70 %	2.00 %	€2,595	− €177
Lestijärvi	9.40 %	2.00 %	2.00 %	€2,595	− €177
Liminka	9.40 %	1.70 %	2.25 %	€2,595	− €177
Mikkeli	9.40 %	1.45 %	1.95 %	€2,595	− €177
Muhos	9.40 %	1.65 %	2.25 %	€2,595	− €177
Orivesi	9.40 %	1.75 %	2.00 %	€2,595	− €177
Paltamo	9.40 %	1.65 %	2.25 %	€2,595	− €177
Parkano	9.40 %	1.70 %	2.00 %	€2,595	− €177
Pieksämäki	9.40 %	1.45 %	1.95 %	€2,595	− €177
Punkalaidun	9.40 %	1.70 %	1.75 %	€2,595	− €177
Rantasalmi	9.40 %	1.60 %	1.95 %	€2,595	− €177
Rautavaara	9.40 %	1.80 %	1.85 %	€2,595	− €177
Ruovesi	9.40 %	1.75 %	2.00 %	€2,595	− €177
Siikainen	9.40 %	1.80 %	2.00 %	€2,595	− €177
Siikajoki	9.40 %	1.90 %	2.25 %	€2,595	− €177
Siilinjärvi	9.40 %	1.35 %	2.00 %	€2,595	− €177
Simo	9.40 %	1.75 %	2.25 %	€2,595	− €177
Toivakka	9.40 %	1.45 %	1.95 %	€2,595	− €177
Ulvila	9.40 %	1.65 %	2.00 %	€2,595	− €177
Äänekoski	9.40 %	1.60 %	1.95 %	€2,595	− €177
Heinävesi	9.50 %	1.60 %	1.95 %	€2,592	− €180
Isokyrö	9.50 %	1.75 %	2.00 %	€2,592	− €180
Kinnula	9.50 %	1.80 %	1.95 %	€2,592	− €180
Kiuruvesi	9.50 %	1.50 %	2.00 %	€2,592	− €180
Kärsämäki	9.50 %	1.80 %	2.00 %	€2,592	− €180
Liperi	9.50 %	1.60 %	1.85 %	€2,592	− €180
Parikkala	9.50 %	1.70 %	1.95 %	€2,592	− €180
Pello	9.50 %	1.70 %	2.25 %	€2,592	− €180
Pudasjärvi	9.50 %	1.50 %	2.25 %	€2,592	− €180
Vesanto	9.50 %	1.85 %	2.00 %	€2,592	− €180
Alavus	9.60 %	1.75 %	2.00 %	€2,589	− €183
Kauhajoki	9.60 %	1.80 %	2.00 %	€2,589	− €183
Kemi	9.60 %	1.60 %	2.25 %	€2,589	− €183
Laihia	9.60 %	1.50 %	2.00 %	€2,589	− €183
Sievi	9.60 %	1.85 %	2.00 %	€2,589	− €183
Teuva	9.60 %	1.75 %	2.00 %	€2,589	− €183
Kannus	9.70 %	1.70 %	2.00 %	€2,586	− €186
Evijärvi	9.80 %	1.70 %	2.00 %	€2,583	− €189
Humppila	9.80 %	1.80 %	1.80 %	€2,583	− €189
Isojoki	9.80 %	1.75 %	2.00 %	€2,583	− €189
Karijoki	9.80 %	1.80 %	2.00 %	€2,583	− €189
Konnevesi	9.80 %	1.65 %	1.95 %	€2,583	− €189
Multia	9.80 %	1.80 %	1.95 %	€2,583	− €189
Veteli	9.80 %	1.85 %	2.00 %	€2,583	− €189
Vimpeli	9.80 %	1.70 %	2.00 %	€2,583	− €189
Akaa	9.90 %	1.70 %	2.00 %	€2,580	− €192
Ikaalinen	9.90 %	1.85 %	2.00 %	€2,580	− €192
Kaavi	9.90 %	1.45 %	2.00 %	€2,580	− €192
Kaustinen	9.90 %	1.65 %	2.00 %	€2,580	− €192
Kyyjärvi	9.90 %	1.75 %	1.95 %	€2,580	− €192
Laukaa	9.90 %	1.65 %	1.95 %	€2,580	− €192
Lemi	9.90 %	1.75 %	1.95 %	€2,580	− €192
Myrskylä	9.90 %	1.85 %	1.95 %	€2,580	− €192
Mänttä-Vilppula	9.90 %	1.80 %	2.00 %	€2,580	− €192
Nivala	9.90 %	1.75 %	2.00 %	€2,580	− €192
Petäjävesi	9.90 %	1.90 %	1.95 %	€2,580	− €192
Rautalampi	9.90 %	1.85 %	2.00 %	€2,580	− €192
Rääkkylä	9.90 %	1.80 %	2.00 %	€2,580	− €192
Tervo	9.90 %	1.85 %	2.00 %	€2,580	− €192
Toholampi	9.90 %	2.00 %	2.00 %	€2,580	− €192
Tuusniemi	9.90 %	1.45 %	2.00 %	€2,580	− €192
Tyrnävä	9.90 %	1.80 %	2.25 %	€2,580	− €192
Jämijärvi	10.00 %	1.80 %	2.00 %	€2,577	− €195
Oulainen	10.00 %	1.75 %	2.25 %	€2,577	− €195
Merijärvi	10.10 %	1.75 %	2.25 %	€2,574	− €198
Miehikkälä	10.10 %	1.55 %	1.95 %	€2,574	− €198
Virolahti	10.10 %	1.55 %	1.95 %	€2,574	− €198
Haapajärvi	10.20 %	1.70 %	2.00 %	€2,570	− €202
Hämeenkyrö	10.20 %	1.70 %	2.00 %	€2,570	− €202
Reisjärvi	10.20 %	1.70 %	2.00 %	€2,570	− €202
Kaskinen	10.30 %	1.85 %	2.00 %	€2,567	− €205
Urjala	10.30 %	1.70 %	1.80 %	€2,567	− €205
Ylivieska	10.30 %	1.75 %	2.00 %	€2,567	− €205
Pukkila	10.40 %	1.75 %	1.80 %	€2,564	− €208
Halsua	10.50 %	1.65 %	2.00 %	€2,561	− €211
Ähtäri	10.60 %	1.70 %	2.00 %	€2,558	− €214
Pomarkku	10.90 %	1.50 %	2.00 %	€2,549	− €223
Maarianhamina(Åland)	17.00 %	1.55 %	1.75 %	€2,772	0
Jomala(Åland)	17.50 %	1.70 %	1.75 %	€2,757	− €15
Brändö(Åland)	17.70 %	2.00 %	1.75 %	€2,751	− €21
Lemland(Åland)	17.80 %	1.70 %	1.75 %	€2,748	− €24
Hammarland(Åland)	18.00 %	1.80 %	1.75 %	€2,742	− €30
Sottunga(Åland)	18.00 %	2.00 %	1.75 %	€2,742	− €30
Eckerö(Åland)	18.50 %	1.80 %	1.75 %	€2,727	− €45
Föglö(Åland)	18.50 %	2.00 %	1.75 %	€2,727	− €45
Geta(Åland)	18.50 %	1.95 %	1.75 %	€2,727	− €45
Saltvik(Åland)	18.50 %	1.75 %	1.75 %	€2,727	− €45
Finström(Åland)	19.00 %	1.95 %	1.75 %	€2,712	− €61
Sund(Åland)	19.00 %	1.95 %	1.75 %	€2,712	− €61
Vårdö(Åland)	19.00 %	1.95 %	1.75 %	€2,712	− €61
Kumlinge(Åland)	19.30 %	2.00 %	1.75 %	€2,702	− €70
Lumparland(Åland)	19.50 %	1.70 %	1.75 %	€2,696	− €76
Kökar(Åland)	19.70 %	2.00 %	1.75 %	€2,690	− €82

Source: Tax Administration decision of 18 Nov 2025. In Åland the state tax is lower, so the high municipal rate does not hit net pay in full. Calculation method

Lowest and highest municipal tax in 2026

These are the ten mainland municipalities with the lowest and the ten with the highest rates, with net pay on a €3,500 monthly salary and no church tax. The figures come from the same engine as the full table above.

Lowest municipal tax 2026, salary €3,500/month
Municipality	Tax rate	Net/month
Kauniainen	4.70%	€2,742
Espoo	5.30%	€2,723
Helsinki	5.30%	€2,723
Kustavi	5.30%	€2,723
Luhanka	5.90%	€2,705
Eurajoki	6.40%	€2,689
Inari	6.40%	€2,689
Naantali	6.40%	€2,689
Sysmä	6.40%	€2,689
Vantaa	6.40%	€2,689

Highest municipal tax 2026, salary €3,500/month
Municipality	Tax rate	Net/month
Pomarkku	10.90%	€2,549
Ähtäri	10.60%	€2,558
Halsua	10.50%	€2,561
Pukkila	10.40%	€2,564
Kaskinen	10.30%	€2,567
Urjala	10.30%	€2,567
Ylivieska	10.30%	€2,567
Haapajärvi	10.20%	€2,570
Hämeenkyrö	10.20%	€2,570
Reisjärvi	10.20%	€2,570

How the rates are spread

Most municipalities charge between eight and ten per cent. Only 15 charge under seven: Espoo, Eurajoki, Helsinki, Inari, Kauniainen, Kustavi, Luhanka, Muurame, Naantali, Puumala, Sipoo, Sysmä, Taivassalo, Tervola, Vantaa. The list mixes capital-region cities with small municipalities, so size alone does not explain the rate. The median municipality charges 8.90%, meaning half of them charge more.

292 mainland municipalities, 2026
Municipal tax	Municipalities
under 7.00%	15
7.00–7.99%	26
8.00–8.99%	107
9.00–9.99%	129
10.00% or more	15

What a percentage point is worth to you

If you are comparing two places to live, look at the difference in points rather than whether a rate sounds high. The calculator ran the same salary through two municipalities whose tax differs by exactly one point:

+1 point of municipal tax, 2026 taxes
Monthly salary	Extra tax per year	Per month
€2,500	€263	€22
€3,500	€374	€31
€5,000	€538	€45

The effect grows in a straight line with salary, since municipal tax has no brackets. Rent and commuting usually matter more when choosing where to live, but on a high salary the tax gap can cover part of a rent difference.

Where the rates come from

Each municipality sets its own income tax rate and Vero publishes them all once a year. The rates on this page are from the Tax Administration decision of 18 November 2025 (VH/6585/00.01.00/2025). Your home municipality’s rate also feeds into the withholding on your tax card, calculated under the 2026 withholding decision. For worked examples see Helsinki and Tampere; parish rates are on the church tax page and Åland’s own state scale on Åland tax.

Finnish municipal tax rates 2026

Lowest and highest municipal tax in 2026

How the rates are spread

What a percentage point is worth to you

Where the rates come from

Frequently asked questions

Related calculators and pages

Helsinki

Tampere

Church tax

Åland

Sources