Changes to excise duties in 2026
The following changes affecting excise duties have been proposed by Government:
Excise duty on fuels for motor vehicles to be lowered as of 1 January 2026
The government has proposed lowering the base value of one metric tonne of CO2 affecting the excise duty on carbon dioxide payable on fuels for motor vehicles. At present, the base is €62.00 per tonne, and the government plans to introduce a new base equalling €51.00 per tonne. This change would take effect in two distinct stages starting from 1 January.
For gasoline/petrol and for fuels used for technical replacements of gasoline/petrol, the price per litre would go down by 2.7 cents per litre on average. In the same manner, for diesel fuel and its replacements, the price per litre would be 2.4 cents lower than today.
Legal rules containing the above amendment would come into force on 1 January 2026.
Read more: Government proposal HE 132/2025 vp (bill text available in Finnish and Swedish)
Excise duties on alcoholic beverages to go up
In accordance with the Government proposal, an overall increase by approximately 9 percent of the excise duty on alcohol would come into force on 1 January 2026. The increased duty is planned for wines and other fermented products. The higher duty would concern beverages containing more than 2.8% alcohol by volume.
The Government proposal also presents plans for a link between consumer-price-index values and the excise duties on alcohol. It would fall into the Tax Administration’s jurisdiction to issue an official decision every year to define the exact percentages of duties to be charged. However, during 2026, the first year, the provisions of the Act itself would define the excise duties. For 2027 and later years, the Tax Administration should define the exact percentages to be charged.
Based on preliminary data relating to the Finnish consumer price index, the resulting increase for 2026 in the duties on alcohol stands at 1.4 percent.
The proposed new Act would come into force on 1 January 2026.
Read more: Government Proposal VM/2025/141 (bill text available in Finnish and Swedish)
Changes to the excise duty on tobacco as of 1 January 2026
According to the Government proposal, an overall increase of 37 percent concerning the excise duty on tobacco is being suggested, affecting electronic cigarette liquids and smokeless products such as nicotine pouches.
In addition, e-cigarette liquids that contain more than 20 milligrams of nicotine per millilitre would be reclassified as a product subject to the excise duty. New, more precise legal provisions would govern the duty exemptions now enjoyed by nicotine-free liquids.
Plans were also made for a new restriction – max. 1 000 grams per product – for an individual travelling to Finland from other EU countries and bringing smokeless nicotine pouches and snus with them.
The new legal acts would enter into force on 1 January 2026.
Read more: Government Proposal 96/2025 vp (bill text available in Finnish and Swedish)
Government Proposal 168/2025 vp (bill text available in Finnish and Swedish)
A proposed increase of the excise duty on electricity paid by operators of a mine for 1 January 2026
Following the Government proposal for changes to excise duty rules, electric power for mining operations should be transferred to bracket I – the general bracket – which will result in a higher excise duty to be charged: 2.24 cents per kilowatt-hour. The lower-bracket duty level stands at 0.05 cents per kWh. This way, the suggested transfer from bracket I to bracket II would mean a duty increase of 2.19 cents per kWh.
No changes are being suggested with regard to the tax bracket for the excise duty on electricity on the concentration process. The lower bracket II would continue to apply. There would also be a requirement for mineral processing plants to arrange for metering of power consumption separately for each plant where a concentration process is ongoing.
The new legal act would come into force on 1 January 2026.
Read more: Government Proposal 97/2025 vp (bill text available in Finnish and Swedish)
The tax on mined minerals to become higher as of 1 January 2026
The proposed legal act contains an annex enumerating the exact tax rates on each metallic mineral. Whereas today, the listed metal ores fed into the concentration process are subjected to 0.6% tax, the new higher tax rate would be 2.5%. For other mined minerals, the tax would be raised from today’s €0.20 to €0.60 per tonne of mined ore or ore-equivalent.
In contrast with current tax rules, no tax on mined minerals would be collected on the by-products of a mine. However, the list of taxable metallic mined minerals would additionally include iron and rhodium, for which the tax would be determined by reference to extracted values.
The increase in fiscal revenue would go to the state of Finland. In general, it is planned that among the recipients of taxes, central government would receive 80% while the municipalities where mines are situated would receive 20% of the revenue resulting from the tax on mined minerals.
The proposed new Act would come into force on 1 January 2026. Only the revenue from 2026 and later would become subject to the above new principles governing distribution of fiscal revenue among tax recipients.
Read more: Government Proposal 127/2025 vp (bill text available in Finnish and Swedish)
From 1 April 2026, new duty rules to concern soft drinks
Government proposal:
- The excise duty on soft drinks would be staggered so as to have 6 different levels based on sugar content.
- New requirements would be introduced with regard to the existing exemptions, which are in force for soft drinks based on plants: a minimum content of calcium will be specified. Further changes in accordance with the Government proposal include a simplification of the excise duties on soft drinks based on leguminous crops.
- Mineral water and non-flavoured waters containing no sweeteners would be subject to an excise duty that must be paid also for retail containers larger than 5 litres.
- The Government proposal encompasses an overall raise of the excise duty on soft drinks. For drinks containing no sweeteners, the duty would be €0.20 per litre. For sweetened drinks, the duty per litre would be €0.27, €0.35, €0.43, €0.51 or €0.59 depending on sugar content.
- Soft drinks sold by volume (not packaged in a container) would not be subject to the excise duty that depends on sugar content. Instead, the duty on these drinks would be the lowest-level duty. Soft drinks from solid ingredients would be subject to excise duty by reference to the quantity of soft drink derived from the ingredient concerned.
- Drinks with a low alcohol content would be subject to an increased excise duty on alcohol. In accordance with the Government proposal, the increased duty would concern drinks with alcohol content between 1.2 and 2.8 percent produced through fermentation.
- A pre-approval by the European Commission has been obtained concerning the planned state aid, which is related to the legal amendment as it is proposed.
The new legal acts would enter into force on 1 April 2026.
Read more: Government Proposal VM/2025/140 (bill text available in Finnish and Swedish)
Plans to raise the excise duty on electric power provided to a data centre as of 1 July 2026
Following the Government proposal for changes to excise duty rules, electric power for data centres (server rooms) should be transferred from bracket II to bracket I – the general bracket – starting 1 July 2026. The general-bracket duty level is 2.24 cents per kilowatt-hour, while the lower level of duty (bracket II) is 0.05 cents per kWh. This way, the suggested transfer from bracket I to bracket II would mean a duty increase of 2.19 cents per kWh.
The excise duty rule would come into force on 1 July 2026.
Read more: Government proposal HE 156/2025 vp (bill text available in Finnish and Swedish)