Raising the agricultural equalisation reserve
Act amending section 10 a of the Agricultural Income Tax Act
Agricultural entrepreneurs will be able to defer a larger share of their profits to be taxed in later years or used for farm investments. The maximum amount of the equalisation reserve will rise from 13,500 euros to 25,000 euros.
- Status
- Passed
- Submitted
- 19 Oct 2023
- Latest event
- 29 Nov 2023
- Votes
- 0
- Speeches
- 12
- Confirmed
- 8 Dec 2023
- Statute
- 1086/2023
- Source
- eduskunta.fi ↗
What is proposed
The maximum euro amount of the equalisation reserve deducted from net agricultural income laid down in the Agricultural Income Tax Act will be increased from 13,500 euros to 25,000 euros. At the same time, it will be specified that the reserve must be made in the tax return before the assessment of taxation is completed.
What it means
The act will enter into force on 1 January 2024 and will apply from the 2024 tax year onwards. The change will benefit an estimated 3,800 agricultural operators and agricultural partnerships that generate sufficient profits, improving their opportunities to smooth annual fluctuations in income and finance investments. The reform is estimated to reduce the tax revenues of the state, municipalities and parishes by a total of around 13 million euros per year in 2024–2026.
How Parliament voted
The bill passed without a vote – no MP proposed rejecting or amending it in plenary.
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.
12 speeches · 1 debate
Key points of the debate
The debate addressed raising the maximum agricultural equalisation reserve to facilitate farm income equalisation and investments. The objectives of the proposal were generally seen as commendable, but there was disagreement over whether the increase was sufficient. The opposition demanded the complete abolition of the euro ceiling in line with the recommendation of a parliamentary working group.
- Should the euro ceiling on the equalisation reserve be abolished entirely instead of merely raised?
- Is the increase sufficient to meet the needs of growing farm sizes and investments?
- Finns PartyIn favour
The Finns Party considers that the increase will enhance farms' financial flexibility and investment opportunities, as well as respond to the changed farm structure in agriculture.
”Hallituksen esitys mahdollistaa nyt entistä suuremman jouston kotimaisille maatiloille tulontasauksessaan ja näin tuo joustavuutta maatilayrittäjille taloudenpitoon.”
— Riikka Purra - Swedish People's PartyIn favour
The Swedish People's Party supports the proposal as a step in the right direction, as it improves the conditions for food production and makes it easier to smooth out annual income fluctuations.
”Tasausvarauksen ylärajan korottaminen helpottaa siis erityisesti investoivien maatilojen taloudellista tilannetta ja edistää maatalouden kehitystä.”
— Anders Norrback - Centre PartyIn favour with reservations
The Centre Party considers the direction of the proposal good, but criticises the euro increase as too small and cosmetic and calls for the complete removal of the upper limit.
”Näihin peilaten vanha 13 500 euron raja oli lähinnä kuriositeetti, mutta myös sen nostaminen 25 000 euroon jää kosmeettiseksi.”
— Vesa Kallio
This digest was generated by AI from 12 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.
Stages of consideration
The bill's path from the preliminary debate to the decision, as recorded by Parliament.
- 19 Oct 2023Eduskuntakäsittelyn vireilletulo · Valtiovarainministeriö
- 25 Oct 2023Lähetekeskustelu · Täysistunto
- 9 Nov 2023Valiokunnan mietintö tai lausunto · valtiovarainvaliokunta
- 15 Nov 2023Ensimmäinen käsittely · Täysistunto
- 22 Nov 2023Toinen käsittely · Täysistunto
- 24 Nov 2023Eduskunnan vastaus ja kirjelmä
Decisions by law proposal1
- 1Laki maatilatalouden tuloverolain 10 a §:n muuttamisestaHyväksytty · 1086/2023 · 8 Dec 2023
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 maatilatalouden tuloverolain 10 a §:n muuttamisesta
Eduskunnan päätöksen mukaisesti muutetaan maatilatalouden tuloverolain (543/1967) 10 a §:n 1 momentti, sellaisena kuin se on laissa 899/2001, seuraavasti:
10 a §
Verovelvollinen voi vähentää maatilan maatalouden puhtaasta tulosta veroilmoituksessaan ennen verovuodelta toimitettavan verotuksen päättymistä tekemänsä varauksen (tasausvaraus ). Tasausvarauksen suuruus on enintään 40 prosenttia maatilan maatalouden puhtaasta tulosta ennen varauksen vähentämistä, kuitenkin enintään 25 000 euroa. Pienempää kuin 800 euron tasausvarausta ei kuitenkaan saa tehdä. Tasausvarauksen määrää laskettaessa jätetään täysien satojen eurojen yli menevä osa lukuun ottamatta.
§
Tämä laki tulee voimaan päivänä kuuta 20 .
Lakia sovelletaan ensimmäisen kerran verovuodelta 2024 toimitettavassa verotuksessa.
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.