Clarifying the Åland regional tax deduction
Government proposal to Parliament supplementing government proposal (HE 15/2017 vp) for legislation on the establishment of regions and the reform of the organisation of health and social services, and for an act on the submission of a notification under Articles 12 and 13 of the European Charter of Local Self-Government, with regard to the provisions concerning the financial position of Åland
The calculation rules for the regional deduction in central government taxation granted to residents of Åland will be clarified as part of the broader health and social services and regional reform. At the same time, the separate bill concerning Åland's financial equalisation will be deferred to a later date.
- Status
- Lapsed
- Submitted
- 8 Jun 2017
- Latest event
- 18 Apr 2019
- Votes
- 0
- Speeches
- 1
- Source
- eduskunta.fi ↗
What is proposed
The Åland regional deduction proposed for the Income Tax Act will be amended so that the deduction is calculated on the basis of taxable income in municipal taxation under the Income Tax Act, preventing Åland's own separate municipal tax deductions from affecting its amount. In addition, the amendment to the equalisation basis in the Act on the Autonomy of Åland, which was included in the earlier reform package, will be removed for the time being and prepared for submission as a separate proposal in spring 2018.
What it means
The amendment applies to taxpayers and death estates resident in Åland and ensures that their central government income taxation will not tighten due to the nationwide reform. At the same time, it ensures that the health and social services and regional reform remains financially neutral for the region of Åland and its municipalities. Implementing the amendment will incur one-off administrative costs of approximately 0.4 million euros for the Finnish Tax Administration.
How Parliament voted
No plenary votes were held on the bill.
Debate in the chamber
MPs' plenary speeches verbatim from the parliamentary record. Open a debate to read what was said about the bill and by whom. Speeches are shown in their original language.
1 speech · 1 speaker · 1 debate
Keskustelu päättyi. Asia lähetettiin sosiaali- ja terveysvaliokuntaan, jolle perustuslakivaliokunnan ja valtiovarainvaliokunnan on annettava lausunto.
Stages of consideration
The bill's path from the preliminary debate to the decision, as recorded by Parliament.
- 8 Jun 2017Eduskuntakäsittelyn vireilletulo · Valtiovarainministeriö
- 13 Jun 2017Lähetekeskustelu · Täysistunto
Decisions by law proposal1
- 8Laki tuloverolain muuttamisesta
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 tuloverolain muuttamisesta
125 a §Ahvenanmaan maakuntavähennys
Verovelvollisen, jonka verotusmenettelystä annetun lain 5 §:ssä tarkoitettu kotikunta sijaitsee Ahvenanmaan maakunnassa, ansiotulosta valtiolle suoritettavasta tuloverosta vähennetään Ahvenanmaan maakuntavähennys.
Vähennys on 12,47 prosenttia verovelvollisen tämän lain mukaisesta kunnallisverotuksen verotettavasta tulosta. Vähennys tehdään ennen työtulovähennystä.
Main content of the bill (official)
The summary and title were produced with AI on 13 Sep 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.