How capital gains tax works in Finland
Finland taxes capital gains as capital income: 30% on yearly net capital income to EUR 30,000 and 34% above. No municipal or church tax applies to capital, though broadcast tax still does.
Sellers may use deemed acquisition cost instead of real cost: 20% of price for holdings under ten years, 40% for longer ones. The tax office applies whichever is kinder.
The permanent home sells tax-free after two years of owned, registered, continuous family use. Total yearly sale prices under EUR 1,000 escape tax entirely, and losses carry five years.
Tax rates at a glance
- Lower capital rate
- 30%To EUR 30,000
- Upper capital rate
- 34%
- Deemed cost short
- 20%
- Deemed cost long
- 40%
- Micro-sale cliff
- EUR 1,000
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsCrypto holdersTradersHigh earnersFamily offices
Watch out for
- The EUR 30,000 line pools all capital income. A big dividend year pushes the same year's share gains into 34%, so coordinate realisations.
- Deemed cost needs no receipts but wastes real expenses. Well-documented holdings with high costs beat the 20% or 40% shortcut.
- Crypto is capital income like shares at 30% or 34%. Every swap and spend is a disposal with euro records required.
- Losses carry five years but never touch earned income. Harvesting losses only helps against future capital gains.
Frequently asked questions
Does Finland tax capital gains?
Yes, at 30% to EUR 30,000 of yearly capital income and 34% above, with deemed-cost shortcuts and a two-year home exemption.
Are crypto gains taxed in Finland?
Yes, as capital income at 30% or 34%. Each trade, swap and purchase is a taxable disposal measured in euros.
Is my home sale taxed in Finland?
Usually not. Two years of owned, registered, continuous family use makes the permanent-home gain tax-free.