Corporate entities – additional prepayments calculator
Using the additional prepayments calculator, corporate entities can calculate the additional prepayment amount they must request and pay after the end of the tax year. The calculator is intended for all corporate entities.
Calculator for additional prepayments
What can I use the calculator for?
If the corporate entity has not made enough prepayments during the tax year, you can use the calculator to estimate the additional prepayment and the late-payment interest with relief until a due date of your choice.
Please note that the calculator can only give a rough estimate. The values you have entered in the calculator are not saved or transmitted anywhere.
An additional prepayment must be requested before it can be paid. The request must be submitted before the corporate entity’s tax assessment has been completed. Read more about additional prepayments.
Individual taxpayers (private individuals, self-employed individuals, etc.) can estimate the additional prepayment amount with the tax rate calculator.
Frequently asked questions about the additional prepayments calculator
Rates for corporate income tax
| Legal Formation of the Corporation (and the Source of Taxable Income if needed) | Tax Rate, year 2022 | Tax Rate, year 2023 |
|---|---|---|
| Limited Companies and if no other rule for a tax rate apply | 20 % | 20 % |
| Non-profit Corporations and taxable income in the business source of income (EVL) | 20 % | 20 % |
| Non-profit Corporations and taxable income in the personal or agricultural source of income (TVL or MVL) | 6,75 % | 4,78 % |
| Public corporations with a legal formation of Municipality, Federation of Municipalities, Province of Åland and Its Departments, State and Its Institutions, Public Business, Municipal Business, Bus of Federation of Communes or Public Business Åland |
6,75 % | 4,78 % |
| Public corporations with a legal formation of Registered Religious Society Evangelical Lutheran Church or Orthodox Church |
6,75 % | 4,78 % |
| Public corporations with a legal formation of Government Business with Separate Administration, Other Juridical Person under Public Law, Other Taxational Unit, Other Juridical Persons, Employee Pension Fund or Insurance Fund Bankrupt´s Estate |
Tax rate from the tax decision of the previous tax year. | Tax rate from the tax decision of the previous tax year. |
| Universities or Universities of Applied Sciencies and taxable income in the business source of income (EVL) | 20 % | 20 % |
| Universities or Universities of Applied Sciencies and taxable income in the personal or agricultural source of income (TVL or MVL) | 6,75 % | 4,78 % |
| Collective Forrests and Joint Interest Groups | 26,5 % | 26,5 % |
| Road Maintenance Associations | 6,75 % | 4,78 % |