Tax bases 2026
Tax cards 2026 enter into force at the beginning of the year, on 1 January. The income ceiling stated on the tax card is for the full year, i.e. a period of 12 months.
You can change your tax rate and income ceiling by requesting a new tax card at any time in 2026, if necessary. You can change your tax card as many times as necessary.
What information are the 2026 tax card and prepayments based on?
The Tax Administration calculates the tax rate for your tax card and the prepayment amount based on the income and deductions in your latest finalised tax assessment. If you requested a change to your tax rate or tax prepayment last year, your this year’s tax card and prepayment calculation are based on the revised data. Occasional income is not included in the taxable income.
You can see the bases in your prepayment decision, which you may receive with your tax card, for example. How to find your current tax card in MyTax.
Tax bases for earned income in 2026
- State income tax schedule 2026 (available in Finnish and Swedish, link to Finnish)
- Income tax rates of municipalities and parishes in 2026 (available in Finnish and Swedish, link to Finnish)
- Municipal income tax rate for non-residents (taxpayers living permanently abroad) 7.60%
- Health care contribution
- on wage and work income 1.10%
- on pensions, benefits and other income 1.49%
- Daily allowance contribution (for 16- to 67-year-olds)
- 0,00% for wage earners whose annual income is less than €17,255
- 0,88% for wage earners whose annual income is €17,255 or more
- 1,11% for self-employed individuals whose annual income is €17,255 or more
- 0,23% for self-employed individuals whose annual income is less than €17,255
- Additional tax on pension income 5.85% on the part of pension exceeding €60,000
- Public Broadcasting Tax 2,50% on income (capital and earned income) exceeding €15,150 is €160.
- Åland Islands media fee €128 if income (capital and earned income in total) exceeds €14,000
The tax card and prepayment calculation takes into account, for example, the following deductions:
Further information on deductions:
Attention begins.
Attention ends
Tax rates for capital income
- 30% if capital income is no more than €30,000
- 34% on the part of capital income exceeding €30,000