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Taxation of limited liability companies and cooperative societies

Attention begins.

Changes to tax mail delivery

From 1 June 2026 on, upon login to MyTax by anyone who represents a corporate entity and handles its taxes, all deliveries of tax decisions and letters from the Tax Administration will change from paper to electronic.

Read more about electronic tax mail

Attention ends

Income tax

The income tax rate of 20% applies to the profits of limited liability companies, cooperative societies and other corporate entities.

Income tax

Business tax return

You must submit the Business tax return (Form 6B) for every year – including any year when you have not had any activities. Submit the tax return within 4 months after the end of the last calendar month of the accounting period.

Business tax return

Prepayments

The amount of prepayments depends on the taxable profit from your business and on all your other income during the tax year.

Prepayments

Value added tax

You must submit VAT returns for each tax period even if you have had no VAT activities during the period.

Value added tax

Foreign companies in Finland – income taxes

A foreign corporation operating in Finland may be obliged to file income tax returns to the Finnish Tax Administration.

Foreign companies in Finland – income taxes