Tax bases 2025

Starting in 2025, tax cards will become valid already on 1 January. Further, the income ceiling stated on the tax card is calculated 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 2025, if necessary. You can change your tax card as many times as necessary.

What information are the 2025 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.

The decisions that concern 2025 are based on an automated process. Automated decision-making is operated in accordance with a deployment decision. For more information about

• computer automation (available in Finnish and Swedish, link to Finnish)
• the official decision to introduce automated decision-making (Individual taxpayer's income tax – preassessment (tax cards and prepayments), available in Finnish and Swedish, link to Finnish).

Tax bases for earned income in 2025

• State income tax schedule 2025 (available in Finnish and Swedish, link to Finnish)
• Income tax rates of municipalities and parishes in 2025 (available in Finnish and Swedish, link to Finnish)
• Municipal income tax rate for non-residents (taxpayers living permanently abroad) 7.50%
• Health care contribution
• on wage and work income 1.06%
• on pensions, benefits and other income 1.45%
• Daily allowance contribution (for 16- to 67-year-olds)
• 0,00% for wage earners whose annual income is less than €16,862
• 0,84% for wage earners whose annual income is €16,862 or more
• 1,04% for self-employed individuals whose annual income is €16,862 or more
• 0,20% for self-employed individuals whose annual income is less than €16,862
• Additional tax on pension income 5.85% on the part of pension exceeding €47,000
• Public Broadcasting Tax 50% on income (capital and earned income) exceeding €15,150
• Åland Islands media fee €127 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.

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