Finnish tax rate calculator 2026
Check your tax card (verokortti) percentage before ordering a new one: enter your annual income, municipality and church membership.
Checked by Radif Partners · Editorial policy · Calculation method
The tax rate (veroprosentti) is the share of your salary your employer withholds according to your tax card. In 2026, someone living in Helsinki with €40,000 of annual salary and no church membership gets a rate of 13.0%, while the same income in Pomarkku gives 18.0%. The difference is municipal tax: 5.30% in Helsinki, 10.90% in Pomarkku. Vero, the Finnish Tax Administration, sets the rate so that the tax withheld over the year matches your final taxes and contributions as closely as possible, then rounds it up to the next half point. The rate covers state income tax, municipal tax, church tax, the health care contribution, the daily allowance contribution and the Yle tax; your pension contribution (7.30%) and unemployment insurance (0.89%) are withheld on top. Once your pay passes the income limit (tuloraja) on the card, the excess is withheld at the additional rate, 39.5% at €40,000 in Helsinki.
Withholding rate (tax card)
14.0 %
Additional rate 39.5% · income limit €42,000
| Annual income (income limit) | €42,000 |
|---|---|
| State tax | €2,954 |
| Municipal tax | €1,984 |
| Health insurance contributions | €781 |
| Yle tax | €160 |
| Total tax | €5,880 |
| Effective tax rate | 14.0 % |
The rate is rounded up to the next half point, as the Tax Administration does. Pension and unemployment contributions are deducted separately.
What goes into the rate
Your tax card rate is the sum of the year’s taxes divided by annual income. The calculator first works out net earned income: salary minus the automatic €750 work-expense deduction and commuting costs above €900. It then deducts the pension, unemployment and daily allowance contributions and the basic deduction, and applies state tax, municipal tax, church tax and the health care contribution to what remains. The earned income tax credit reduces state tax first. The Yle tax is added at the end.
| Tax or contribution | €40,000, Helsinki | €40,000, Pomarkku |
|---|---|---|
| State income tax | €2,364 | €2,364 |
| Municipal tax | €1,888 | €3,883 |
| Health care contribution | €392 | €392 |
| Daily allowance contribution | €352 | €352 |
| Yle tax | €160 | €160 |
| Total | €5,156 | €7,151 |
| Withholding rate | 13.0% | 18.0% |
State tax and contributions are identical in both places; the whole gap is municipal tax. All rates are in the municipal tax comparison.
Income limit and additional rate
Besides the rate, the card carries an income limit and an additional rate. While your pay for the year stays under the limit, your employer applies the base rate. Above it, the additional rate applies, always at least two points higher. It comes from Vero’s scale, ranging from 18.64% to 40.00% depending on taxable income, plus your municipal and parish rate and the health insurance contributions. See income limit and additional rate for a worked example.
When your income changes during the year
A pay rise, a second job or a period of unemployment makes the old rate wrong for the year. The "salary already paid" field estimates the rate you need for the rest of the year, given that tax so far was withheld at the old rate. You can order a revised card in MyTax (OmaVero) and Vero passes it to your employer through the Incomes Register. The revised tax card page shows a July pay rise as an example.