• Greater Helsinki
  • A compact, green and healthy city
  • Highly educated professionals
  • Population and workforce
  • Strategic location between East and West
  • The economy of Greater Helsinki
• Finland
  • International accessibility
  • Population and workforce
  • The Finnish Economy
• Baltic Sea Region
  • Population and workforce
  • The economy of the Baltic Sea region
• The Economy
  • Driving force of the Finnish economy
  • Environmental Performance
• Costs
  • Additional costs
  • Salary costs and contributions
• Ecosystems
  • Demographics of business
  • Global corporate B2B brands in Finland
  • International business environment
  • Key ecosystems
    • Cleantech
    • Design & Creativity
    • ICT
    • KIBS, Knowledge Intensive Business Services
    • Life Sciences
    • Logistics
  • Venture Capital
• Workforce
  • Employment
  • Level of education
    • Skills
  • Productivity
• R&D&I (Research, Development & Innovation)
  • Benchmarking the Finnish innovation system
  • Independent research institutes located in Helsinki, Espoo and Vantaa
  • Patents
    • Domestic companies with the highest number of patent applications filed in 2010
  • R&D expenditure
  • R&D&I support organizations in Greater Helsinki Region
  • Research institutions and communities of science
  • The basic science and innovation profile of Finland as a radar graph
  • The objectives of Finnish innovation policy and funding of R&D 2011-2015
  • Universities and universities of applied sciences
• Infrastructure
  • Business districts
  • Commuting times
  • Well developed and functioning infrastructure
• Taxes

Businesses must pay a corporation tax of 26 per cent that is paid on annual net profits. Other taxes consist of an assets transfer tax (formerly stamp duty) and a withholding tax. The employers are also required to make a social security contribution which is payable monthly. The contribution is determined according to the montly amount of paid wages.
(More about employer’s contributions in Costs)

Corporate income tax

Corporation tax is an income tax collected from limited companies and other corporations. The tax is levied of the taxable income of a corporation. The taxable income of a corporation is calculated by subtracting the deductible expenses of the corporation from its taxable income.

Value added tax (VAT)

VAT is an indirect tax assessed as a percentage of the value of all goods and services, unless specifically exempted. It is a consumption tax, because it is paid by the end consumer. VAT-registered businesses can deduct VAT paid on purchases for business activities from their VAT liability.

Transfer tax

Transfer tax is payable on the transfer of the ownership of securities, and it is paid of the purchase price. There are two separate transfers when exchanging securities and both transferees should pay the tax relating to the received acquisition.

Excise tax

Excise duty is levied to provide for general government finances. The collection of excise duty can also contribute to health and social affairs, the environment, energy, transportation, or economic policy.

Excise duty is levied on all products that are subject to it, whether domestically produced, imported from a member state of the European Community, or imported from a country outside the Community’s tax territory. Excise duty is levied on alcohol and alcoholic beverages, tobacco products, liquid fuels, electricity and certain fuels, and soft drinks. Waste tax and oil waste duty are also comparable to excise duty. Excise taxation is implemented and controlled by the Finnish Customs.