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Public information on the income taxes of corporate taxpayers
Information regarding corporate income taxation for tax year 2023 will be made public on 7 November 2024.
The following data is included in the public information on the income tax assessment of corporate entities and benefits under joint administration:
- name, municipality of domicile, Business ID
- taxable income
- total of tax imposed
- back taxes
- tax refund
The content of the information published annually on tax assessment is defined by law. Changes in legislation have affected the contents of the information published over the years.
Name
The name included in the public information is the name under which the corporate entity is registered. Corporate entities’ basic details are recorded in the Business Information System.
Municipality of domicile
In tax assessment, a corporate entity’s municipality of domicile is considered to be the municipality where the entity was located at the end of the year before the tax year. The corporate entity’s domicile is stated in the entity’s articles of association.
Taxable income
The taxable income of corporations and benefits under joint administration is calculated by subtracting the amount of deductible expenses from the amount of all taxable income.
Total of tax imposed
The total of tax imposed means the total amount of taxes that the corporate entity has had to pay. This amount includes corporate income tax along with any punitive tax increase and, as of tax year 2013, the public broadcasting tax. In information for tax years up until 2016, refundable corporate interest has been deducted from the total. The Åland Islands media fee is included from tax year 2021 onwards. Taxes paid outside Finland, including taxes paid outside Finland deductible from taxes paid for income from controlled foreign companies, are deducted from the tax imposed in Finland.
For tax year 2017, the information includes late-payment interest with relief but not refund interest. As of the 2018 tax year, the public information no longer includes late-payment interest and refund interest information. Late-payment interest with relief is imposed on back taxes and additional prepayments. Credit interest is accrued on the amount of tax refund payable to the individual.
Exact data on how much tax the corporate entity has paid to a specific municipality is not part of the public information.
Prepayments/withholding in total
The total amount of tax prepayments and withholdings has been public information up until tax year 2022. This amount includes withholdings and supplementary prepayments up until tax year 2017 and corporate tax refunds up until tax year 2015.
Tax refunds and back taxes
In tax assessment, a corporate entity’s prepayments are added together and compared to the amount of tax payable by the entity based on its tax assessment. If the total amount of prepayments is greater than the amount payable, the corporate entity will receive a tax refund. If it is less, the entity will have to pay back taxes.
Information on tax adjustment is public information from 2022 onwards
The data on income taxes is published as it was recorded when the tax assessment process was completed. Starting from tax year 2022, any changes to tax assessment due to appeals or claims for adjustment are also public information.
Adjusted tax information for 2022 will be published in September 2024. In future, changes to tax assessment will be made public after the 20th day of the month following the month in which the change was made.
Public information on corporate taxpayers is released as open data
Information on corporate taxpayers is published as CSV files on the vero.fi website. This information does not include housing companies, mutual real estate holding companies, and death estates treated as non-resident taxpayers.
- List of public tax information for 2023 of corporate taxpayers and benefits under joint administration (in Finnish)
- Earlier years
- List of public tax information for 2022 of corporate taxpayers and benefits under joint administration (in Finnish)
- List of public tax information for 2021 of corporate taxpayers and benefits under joint administration (in Finnish)
- List of public tax information for 2020 of corporate taxpayers and benefits under joint administration (in Finnish)
- List of public tax information for 2019 of corporate taxpayers and benefits under joint administration (in Finnish)
- List of public tax information for 2018 of corporate taxpayers and benefits under joint administration (in Finnish)
- List of public tax information for 2017 of corporate taxpayers and benefits under joint administration (in Finnish)
- List of public tax information for 2016 of corporate taxpayers and benefits under joint administration (in Finnish)
- List of public tax information for 2015 of corporate taxpayers and benefits under joint administration (in Finnish)
- List of public tax information for 2014 of corporate taxpayers and benefits under joint administration (in Finnish)
- List of public tax information for 2013 of corporate taxpayers and benefits under joint administration (in Finnish)
- List of public tax information for 2012 of corporate taxpayers and benefits under joint administration (in Finnish)
- List of public tax information for 2011 of corporate taxpayers and benefits under joint administration (in Finnish)
Foreign death estates are taxed as corporate entities
A foreign death estate refers to a situation where a person was a non-resident taxpayer in Finland when they died. According to the act on income tax (Tuloverolaki 1535/1992), foreign estates are treated as corporate entities in tax assessment. The public information contains only the income which Finland has the right to tax.
The following data is included in the public information on foreign death estates:
- name of the estate
- deceased person’s year of birth or estate’s Business ID
- taxable income
- taxes imposed
- amount of tax refund
- amount of back taxes
The content of the information published annually on tax assessment is defined by law. Changes in legislation have affected the contents of the information published over the years.
Total of tax imposed
The total of tax imposed means the total amount of taxes that the corporate entity has had to pay. This amount includes corporate income tax along with any punitive tax increase and, as of tax year 2013, the public broadcasting tax. In information for tax years up until 2016, refundable corporate interest has been deducted from the total. The Åland Islands media fee is included from tax year 2021 onwards.
For tax year 2017, the information includes late-payment interest with relief but not refund interest. As of the 2018 tax year, the public information no longer includes late-payment interest and refund interest. Late-payment interest with relief is imposed on back taxes and additional prepayments. Credit interest is accrued on the amount of tax refund payable to the individual.
Prepayments/withholding in total
The total amount of tax prepayments and withholdings has been public information up until tax year 2022. This amount includes withholdings and supplementary prepayments up until tax year 2017 and corporate tax refunds up until tax year 2015.
Public information can be browsed at tax offices and requested by telephone
Read more about how to request public information and how to browse the information using the Julkis software on tax office workstations: How to search the public information on income taxes and real estate taxes
More information:
Page last updated 11/7/2024