HE 156/2025 vpPassedSubmitted 23 Oct 2025

Abolishing data centre electricity tax relief

Act repealing certain provisions of the Act on Excise Duty on Electricity and Certain Fuels

Electricity tax relief for data centres will be abolished and the electricity used by data centres will be transferred to the general tax category. This will raise the tax on electricity used in data centres from 0.05 cents to 2.24 cents per kilowatt-hour.

Status
Passed
Submitted
23 Oct 2025
Latest event
17 Dec 2025
Votes
6
Speeches
58
Confirmed
22 Dec 2025
Statute
1352/2025

What is proposed

Electricity used in data centres will be transferred from lower electricity tax category II to general electricity tax category I, ending the electricity tax relief directed at data centres as of 1 July 2026.

What it means

The change will increase the electricity tax for companies operating data centres by 2.19 cents per kilowatt-hour (from 0.05 cents to 2.24 cents per kWh), increasing their energy costs and reducing the profitability of operations. State electricity tax revenue is estimated to increase as a result of the change by around 24 million euros in 2026 and at an annual level by around 47–56 million euros from 2027 onwards. At the same time, the administrative burden on data centre companies and the Finnish Tax Administration will decrease as the monitoring and supervision of energy efficiency and waste heat criteria (ERE and PUE ratios) associated with the tax subsidy are removed.

How Parliament voted

2nd reading · 15 Dec 2025

Parliament passed the act by 13138.

131
Jaa · passed
38
Ei

Only the SDP against. 30 MPs were absent. Minutes ↗

How the chamber voted
LeftSDPGreensCenSPPMNCDNCPFinnsTVSpeaker

Filled dot = yes, ring = no, grey = absent. Point at a dot to see the MP. Seats follow the current seating plan (updated 18 Sep 2026). One MP who voted is not in the current seating plan.

A passed act does not enter into force immediately: the President of the Republic confirms it, and it enters into force on the date set in the act. This act was confirmed on 22 Dec 2025.

Debate in the chamber

What was argued and where each group stood, followed by MPs' speeches verbatim from the parliamentary record. Speeches are shown in their original language.

58 speeches · 3 debates

Key points of the debate

The debate focused on abolishing the electricity tax relief for data centres and transferring them to the general tax category. The government parties and part of the opposition considered abolishing the tax subsidy justified to strengthen state revenues and manage the load on the electricity grid. The SDP and part of the Centre Party, on the other hand, opposed the tax increase, fearing it would jeopardise significant international investments and make the operating environment unpredictable.

  • Will the electricity tax increase drive data centre investments from Finland to neighbouring countries?
  • Will the high electricity consumption of data centres cause electricity prices to rise for ordinary consumers?
  • Is it sensible to abolish the electricity tax benefit and replace it with a separate new business subsidy?
  • The proposal supports balancing public finances and guides operators towards energy efficiency and the utilisation of waste heat. The conditions for future investments will be safeguarded through the overall package and a new subsidy model currently under preparation.

    Nyt tehtävä veroluokan muutos kannustaa kehittämään toimintaa entistä energiatehokkaammaksi ja kestävämmäksi.
  • Finns PartyIn favour

    Abolishing the tax subsidy will strengthen central government finances and curb both the load on the electricity system and the risks borne by taxpayers. Finland is seen as remaining an attractive investment target thanks to its cold climate and clean energy, even without a tax discount.

    On kuitenkin eri asia, pitääkö veronmaksajan tukea verotuella esimerkiksi pornon laskentaa, kryptovaluuttalouhintaa tai tietoturvallisesti epämääräisiä sovelluksia.
    Riikka Purra
  • The proposed 44-fold electricity tax increase is considered highly damaging and short-sighted for the national economy, driving multi-billion investments to other countries. Instead of abolishing the tax advantage, the lower tax category should be tied to binding conditions regarding waste heat, demand response and employment.

    Edellä olevan perusteella ehdotamme vastalauseen 1 mukaisesti, että hallituksen esitykseen 156 sisältyvä lakiesitys hylätään ja hyväksytään yksi vastalauseen lausuma.
    Lauri Lyly
  • The group saw it on the one hand as necessary to assess the justification for the electricity tax subsidy, but on the other hand warned that erratic policy created by the proposal and a new replacement subsidy would drive major investments away from the regions.

    Se, että hallitus puhuu uudesta tukielementistä konesaleille, ei tässä kovinkaan paljoa lohduta. Mitä on mahdollisesti tulossa, millä aikataululla ja millä ehdoilla?
    Vesa Kallio
  • GreensIn favour

    Abolishing the tax subsidy is seen as justified for central government finances and as a necessary means of curbing excessive tax expenditure. However, strict environmental and waste heat criteria are required in the upcoming business subsidy model.

    Vihreiden mielestä esitetty esitys on varsin perusteltu.
    Krista Mikkonen
  • Left AllianceIn favour

    Abandoning the unjustified tax discount for data centres is right, as the activities of giant corporations provide little employment but consume vast amounts of electricity. However, the group opposes granting a new replacement direct business subsidy to data centres.

    Nykyiselle konesalien verotuelle ei ole perusteita, ja tuemme hallituksen esitystä verotuen poistosta.
    Hanna Sarkkinen
  • Non-attachedIn favour

    Raising the tax category is seen as part of responsible economic policy that strengthens state finances and guides companies towards responsible and energy-efficient investments.

    Konesalit ovat tärkeä osa modernia taloutta ja digitalisaation infrastruktuuria, mutta niiden toimintaedellytykset eivät perustu pelkästään sähköveroon.
    Juha Hänninen

This digest was generated by AI from 58 speeches 13 Sep 2026. Group positions are read from the speeches, not from votes; quotations were checked verbatim against the record.

Keskustelu päättyi. Asia lähetettiin valtiovarainvaliokuntaan.

Yleiskeskustelu päättyi ja asian käsittely keskeytettiin.

Keskustelu päättyi ja asian käsittely keskeytettiin.

Stages of consideration

The bill's path from the preliminary debate to the decision, as recorded by Parliament.

  1. 23 Oct 2025Eduskuntakäsittelyn vireilletulo · Valtiovarainministeriö
  2. 4 Nov 2025Lähetekeskustelu · Täysistunto
  3. 5 Dec 2025Valiokunnan mietintö tai lausunto · valtiovarainvaliokunta
  4. 10 Dec 2025Ensimmäinen käsittely · Täysistunto
  5. 16 Dec 2025Toinen käsittely · Täysistunto
  6. 17 Dec 2025Eduskunnan vastaus ja kirjelmä

Decisions by law proposal1

  • 1Laki sähkön ja eräiden polttoaineiden valmisteverosta annetun lain eräiden säännösten kumoamisestaHyväksytty · 1352/2025 · 22 Dec 2025

Proposed law text

The law proposals in the bill as the Government presented them. The final act may differ after committee consideration.

The law text is shown in Finnish or Swedish from Parliament's official documents; it is not translated into English.

Laki sähkön ja eräiden polttoaineiden valmisteverosta annetun lain eräiden säännösten kumoamisesta

Eduskunnan päätöksen mukaisesti säädetään:

1 §

Tällä lailla kumotaan sähkön ja eräiden polttoaineiden valmisteverosta annetun lain (1260/1996) 2 §:n 6 a –— 6 c kohta ja 4 a §, sellaisina kuin ne ovat laissa 1215/2021.

2 §

Tämä laki tulee voimaan päivänä kuuta 20 .

Main content of the bill (official)
Esityksessä ehdotetaan kumottavaksi eräitä lainkohtia sähkön ja eräiden polttoaineiden valmisteverosta annetusta laista. Lainkohdat kumoamalla konesaleissa käytettävän sähkön vero siirrettäisiin alemmasta sähköveroluokasta II yleiseen sähköveroluokkaan I, jonka vero on 2,24 senttiä kilowattitunnilta. Alemman sähköveroluokan vero on 0,05 senttiä kilowattitunnilta, joten ehdotettu muutos nostaisi konesaleissa käytettävän sähkön veroa 2,19 senttiä kilowattitunnilta. Ehdotettu muutos lisäisi valtion sähköverotuloja vuositasolla 47 miljoonalla eurolla vuoden 2026 tasolla. Koska muutos tulisi voimaan vasta 1.7.2026, sähköverotuloja kertyisi vuodelta 2026 noin 24 miljoonaa euroa. Esitys liittyy valtion vuoden 2026 talousarvioesitykseen ja on tarkoitettu käsiteltäväksi sen yhteydessä. Laki on tarkoitettu tulemaan voimaan 1.7.2026.

The summary and title were produced with AI on 25 Aug 2026. They are not official documents – check the details in the original bill. The title and summaries are machine translations of the Finnish AI summaries. Speeches and quotations are always shown in their original language.