Finland

An individual is Finnish tax resident if their permanent home or habitual abode is in Finland, or if they are present in Finland for a continuous period of more than six months. Finnish nationals who move away remain resident for three full calendar years afterward unless they show they have no essential ties to Finland.

The Finnish tax year runs 1 January to 31 December. Most individuals receive a pre-completed tax return in March, due back in April only if information needs adding or correcting; non-residents generally do not file at all because tax is withheld at source from their Finnish income.

A non-resident is taxed only on Finnish-source income. Unless a tax treaty provides a lower rate, tax at source is 35% on employment income and 30% on dividends, interest, and royalties, with a fixed monthly amount deducted from the taxable base and no itemised deductions otherwise available; a non-resident may instead request ordinary progressive assessment if it gives a lower result.

Commuting costs between home and work are deductible up to EUR 7,000 a year above a EUR 900 threshold, generally computed using the cheapest public transport option. A standard EUR 750 deduction from salary income applies if actual work-related expenses are lower, and mandatory pension and unemployment insurance premiums are deductible from earned income.

A foreign expert tax regime lets qualifying foreign employees with specialist knowledge elect a flat 25% rate on Finnish-source salary from their primary employment, in place of ordinary progressive rates, for up to 84 months (60 months for a returning Finnish national), provided their cash salary is at least EUR 5,800 a month and they have not been Finnish resident in the preceding five years.

Finland's default VAT tax period is one calendar month; a company may request a quarterly period if annual turnover is no more than EUR 100,000, or a quarterly or annual period if no more than EUR 30,000. A company can set its tax period at the time it registers for VAT.

Categories exempt from Finnish VAT include health and medical services, social services, general and vocational education, financial and insurance services, copyrights and certain performing-artist fees, and the sale and rental of real estate; businesses making only these supplies do not need to register for VAT. This is distinct from the zero rate (e.g. international trade), under which a registered business can still recover input VAT.

Capital gains are entirely exempt if the total sales prices of all of an individual's taxable asset transfers in a tax year do not exceed EUR 1,000. A gain from selling a home is also exempt if it served as the individual's or their family's permanent home for at least two continuous years during the ownership period.