Finland VAT Calculator 2026
Calculate Finnish VAT with standard (25.5%) and reduced rates
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Finnish ALV: 25.5% — the EU's second-highest standard VAT rate from September 2024
Finland calls VAT arvonlisävero (ALV) and operates the highest standard VAT rate in the EU as of 2024 (Hungary's 27% is the highest). On 1 September 2024, Finland raised its standard rate from 24% to 25.5%. Three reduced rates apply:
- 14% — food and beverages (excl. alcohol), restaurant and catering services, animal feed
- 10% — books, newspapers, magazines (print and digital), pharmaceuticals, hotel accommodation, public passenger transport, cinema entry, sports services, radio & TV licence — note: the 10% rate is being reformed; from 1 January 2025 various items moved between 10% and 14%
- 0% — intra-EU supplies to VAT-registered customers, exports outside the EU, certain printed media for subscriptions
The 2025 reform added complexity: some categories that were 10% (sports, cultural events, entrance fees, accommodation) had components moved to 14%. Finland's tax administration (Verohallinto) publishes a category-by-category rate table each year — verify the current rate for your specific item before invoicing.
Registration thresholds and Small Business Scheme
The compulsory VAT registration threshold in Finland is EUR 20,000 in any 12-month period (raised from EUR 15,000 in 2025). Below the threshold, registration is voluntary; above, it's mandatory and you must register through Verohallinto's e-services within 30 days.
Finland also offers a graduated VAT relief (alarajahuojennus) for small businesses with turnover up to EUR 30,000 — registered businesses get a partial refund of VAT paid in proportion to how much under EUR 30,000 they are. The relief tapers linearly and disappears at EUR 30,000.
What 25.5% means for typical retail
- EUR 100 software subscription: ALV at 25.5% = EUR 25.50, gross EUR 125.50.
- EUR 10 grocery basket (14% on most food): ALV EUR 1.23 inside, net EUR 8.77.
- EUR 100 hotel night (10%): ALV EUR 9.09 inside, net EUR 90.91.
- EUR 25 e-book (10%): ALV EUR 2.27 inside, net EUR 22.73.
Frequently asked questions
Why did the standard rate go up?
The Finnish government raised the standard rate from 24% to 25.5% from 1 September 2024 to close the budget deficit. Reduced rates were initially left at 14% and 10% but the 2025 reform shifted several categories within those.
Are SaaS and software 25.5% or 10%?
Software products and SaaS subscriptions are 25.5% (standard rate). The 10% rate covers publication-style media — e-books, periodicals, print newspapers, audiobooks. Functional software is not a publication.
When are returns due?
Monthly returns are due by the 12th of the second following month. Smaller businesses (turnover below EUR 100,000) can file quarterly; very small (under EUR 30,000) can opt for annual filing. Returns are filed via OmaVero (the Finnish Tax Administration's portal).
Are sports and culture 10% or 14%?
Several categories — sports services, cultural-event admissions, certain accommodation elements — were rebalanced in the 2025 reform. Use Verohallinto's rate table for the specific service code; the calculator on this page assumes the standard 25.5% unless you switch the rate dropdown.
Does the small-business scheme apply to me?
If your annual turnover is below EUR 20,000 you can stay outside ALV altogether. If you're between EUR 20,000 and EUR 30,000 you must register, but you qualify for the graduated relief (alarajahuojennus). The relief is computed on your annual VAT return.
Official sources
Last reviewed: 2026-05-10.