Individuals who stay in Finland for more than six months during one or two tax years are considered to have moved there and to be tax residents. The same applies to individuals who have their permanent place of residence in Finland.

Tax residents are taxed on their worldwide income in Finland, while non-resident taxpayers are taxed only on income sourced in Finland.

Finland has a progressive tax system, with rates ranging from 12,64 to 44,25%.

Finland grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable in Finland on the same income.

Finland does not levy wealth tax.

The tax year in Finland corresponds with the calendar year.

The individual tax return in Finland must be filed by the specific deadline set out in the tax return.

The name of the tax authority in Finland is Finnish Tax Administration.

Finland has tax treaties with approximately 80 countries, including Norway.

Finland has property tax at municipal level, with rates of up to 6%.