Income and deductions used in the calculation of prepayments for 2021
Prepayments are based on the tax assessment data for 2019. However, the business income has been raised by 3%.
If you have changed your prepayments during 2020, the prepayments for 2021 are based on recalculation.
Tax base details for 2021
- Income tax schedule for 2021
- Income tax rates in municipalities and parishes for 2021
- Municipal income tax of non-resident taxpayers 20.00%
- Health care contribution
- on wage and work income 0.68%
- on pensions and benefits 1.65%.
- Daily allowance contribution (for 16- to 67-year-olds)
- 0% for wage earners whose annual income is under €14,766
- 1.36% for wage earners whose annual income is €14,766 or more
- 1.55% for self-employed individuals whose annual income is €14,766 or more
- 0.19% for self-employed individuals whose annual income is under €14,766
- Public Broadcasting Tax 2.50%
- Åland Islands media fee
- Tax rate on capital income
- 30% up to €30,000
- 34% on the amount exceeding €30,000
Prepayments can be changed
You can ask for your prepayments to be changed or cancelled up until the completion of your tax assessment. Your prepayment instalments remain in effect until you receive a new decision.