What are the rates for corporate income tax?
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 % |
Page last updated 1/3/2023