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  • Value Added Rates

Value Added Rates 2021

From the beginning of 2021 Finland increased the revenue threshold for VAT liability from €10,000 to €15,000.
 

  • Standard rate
24 %
  • Food stuff and animal feed (not living animals, tap water, alcoholic beverages, or tobacco products)
  • Restaurant and catering services
14 %
  • Personal transport, handing over the usage rights of an accommodation space or a service harbour
  • A service offering the chance to exercise                    
  • Admission fees to theatre and circus shows, music and dance performances, films, exhibitions, sports events, amusement parks, zoos, museums, and other corresponding culture and entertainment events and institutions
  • Medicine, book, compensation to Yleisradio Oy based on the television fees from the state's television and radio fund and compensation to Ålands Radio och TV Ab from the television fee profits collected by the provincial government of Åland
  • Newspapers and magazines with a minimum of one-month subscription
  • Work of art referred to in 79 c § of the act in terms of other than import when the seller is the artist or their heir or, occasionally, other entrepreneur than a retailer liable to pay taxes as referred to in clause 3 of 79 a §
  • Copyright-related compensation received by an organisation representing the copyright owners
10 %
  • Export and community sales
  • Transports of goods directed outside Finland
  • Sales of member magazines of non-profit communities
  • Selling gold to the central bank
  • Sales, leasing, or freighting of seafaring vessels (over 10 m, not for pleasure or sports use)
0 %
  • Sales of health care, nursing, and dental services and sales of sales-related items
  • Transportation of patients
  • Social welfare
  • Sales of a general service practised by a general service provider referred to in the Postal Act and in the provincial act of Åland on postal services
  • Teaching at schools and universities, vocational training
  • Funding and insurance services
  • Sales and brokerage of investment gold
  • Raffles and gambling
  • Fees of performing artists and public performers
  • Share of copyright compensations
  • Sales of real estate
  • Public burial services
Tax-free  
Deviating from what has been presented above, the 24% tax rate will be applied to the compensation on the packaging and transportation materials entitling to a return.