Government bills74
- HE 113/2026 vpPassed
Increasing tax deductions and recreation benefits
The maximum amount and reimbursement percentages of the household expenses tax credit would be temporarily increased for 2026–2027. In addition, the amount of the tax-exempt sports and culture benefit provided by employers would be increased, and the deductible for commuting expenses would be lowered for 2026.
15 Sep 2026 · 3 votesClosest vote · Dissenting opinion
109 jaa42 ei - HE 29/2026 vpPassed with amendments
Taxing offshore wind in economic zone
Property tax and income tax will be introduced for offshore wind turbines built in Finland's exclusive economic zone, with the majority of the revenue allocated to the state and one-fifth to neighbouring coastal municipalities. At the same time, property tax on offshore wind power will be reduced so that its taxation corresponds better to that of onshore wind power.
25 Jun 2026 · 1 voteOnly vote · Proposed statement
121 jaa53 ei - HE 57/2026 vpPassed with amendments
Clarifying taxation of foreign investment funds
The taxation of foreign investment funds will be permanently clarified when they are managed from Finland. The act defines the conditions under which a foreign fund will not be deemed liable to tax in Finland on the basis of the activities of a Finnish fund manager.
10 Jun 2026 · 1 vote148 jaa21 ei - HE 59/2026 vpPassed
Adjusting corporate tax apportionment shares
The shares of the central government and municipalities in corporate income tax revenue will be amended for the years 2026–2029 and permanently from 2030 onwards. The amendment ensures that earlier tax changes do not alter municipal tax revenue.
15 May 2026 · passed without a vote - HE 164/2025 vpPassed
Reforming the taxation of permanent establishments
The taxation of companies' establishments located in different countries will be clarified in line with international models. Internal dealings between parts of an enterprise, such as royalties and service fees, can be taken into account more comprehensively when calculating the taxable income of an establishment.
10 Apr 2026 · passed without a vote - HE 60/2026 vpPassed
Suspending the Finland-Russia tax treaty
Finland will suspend the application of the income tax treaty between Finland and Russia. National tax legislation alone will apply to cross-border income between the countries, without the tax reliefs provided by the tax treaty.
26 May 2026 · passed without a vote - HE 44/2025 vpPassed with amendments
Increasing the forestry deduction
The forestry deduction available in forest owners' taxation will be increased from 60 per cent to 75 per cent. The change will ease the taxation of timber sales income and enable the acquisition costs of a forest property to be deducted more quickly than before.
19 Jun 2025 · 3 votes122 jaa62 ei - HE 98/2025 vpPassed with amendments
Lowering taxes on labour
Taxes on labour will be lowered from the beginning of 2026 by cutting the highest marginal tax rates and increasing the earned income tax credit and the basic deduction. As a counterbalance, the tax deductibility of trade union membership fees, the tax exemption for company bicycles, and the home office deduction for wage earners will be abolished.
21 Nov 2025 · 12 votes116 jaa40 ei - HE 17/2025 vpPassed with amendments
Ending tax relief for voluntary pension saving
The right to deduct contributions to voluntary pension insurance policies and long-term saving agreements for tax purposes will be abolished entirely. Contributions paid into such agreements can no longer be deducted from income in taxation.
9 Jun 2025 · passed without a vote - HE 59/2025 vpPassed
Extending foreign investment fund tax exemption
The temporary tax exemption for investment funds registered in the European Economic Area will be extended by one year. Funds will not yet be deemed subject to unlimited tax liability in Finland solely on the basis of their place of management in 2026.
19 Jun 2025 · passed without a vote - HE 108/2024 vpPassed
Easing labour taxation and cutting deductions
Income taxation for 2025 will be amended by easing the taxation of labour and cutting several deductions. Taxation for low-income wage earners and families with children will ease, whereas taxation for pensioners with middle-tier incomes will tighten and the amount of the household expenses tax credit will decrease.
22 Nov 2024 · 9 votesClosest vote · Valiokunnan ehdotus / Krista Mikkonen
96 jaa68 ei - HE 75/2024 vpPassed
Land rental income as capital income
Income received from renting out fields and forests will be taxed directly as capital income instead of agricultural income. Rental income from a farm's own buildings and their building sites will remain under agricultural taxation.
25 Oct 2024 · 1 voteOnly vote · Käsittelyn pohja, mietintö / Joona Räsänen
117 jaa64 ei - HE 49/2024 vpPassed
Earlier effective date for tax cards
Tax cards for a new tax year will take effect immediately on 1 January, and their income limits will be calculated for the entire calendar year. The previous year's tax rate will no longer be applied automatically in January.
25 Jun 2024 · passed without a vote - HE 99/2023 vpPassed with amendments
Publishing tax information of multinational enterprises
Large multinational enterprises will be required to publish annually information on the income taxes they pay, broken down by country. The information will be made publicly available on companies' websites and in the Trade Register.
17 Apr 2024 · 3 votesClosest vote · 1. lakiehdotus , 7 b luvun 9 § / Mai Kivelä
109 jaa61 ei - HE 14/2024 vpPassed
Revising the Finland–France tax treaty
Finland and France are revising their bilateral income tax treaty to eliminate double taxation and prevent tax evasion. The reform replaces an outdated treaty dating from 1970.
12 Apr 2024 · passed without a vote - HE 135/2016 vpPassed with amendments
Easing taxation of earned income and pensions
Income taxation of wage earners and pensioners will be eased and the household expenses tax credit will be increased from the beginning of 2017. In addition, several tax deductions will be increased and certain benefits will be established by law as tax-exempt.
19 Dec 2016 · 26 votes - HE 34/2023 vpPassed with amendments
Income tax and inheritance payment changes
Income tax on wage earners would be eased through an index adjustment and an increase in the earned income tax credit, and the payment period for inheritance tax would be extended to ten years before enforcement. At the same time, the household expenses tax credit would be extended to physiotherapy and occupational therapy, but the deductible for travel expenses would rise.
13 Dec 2023 · 29 votes - HE 78/2023 vpPassed
Raising the agricultural equalisation reserve
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.
29 Nov 2023 · passed without a vote - HE 158/2016 vpPassed with amendments
Tax relief for forest generational transfers
A person who receives a forest holding as a gift will be able to deduct part of the taxes on their timber sales income on the basis of the gift tax paid. The reform will promote the transfer of forest holdings to younger generations and encourage timber trading.
15 Dec 2016 · 2 votes111 jaa49 ei - HE 279/2022 vpPassed
Taxing indirect real estate capital gains
Finland will begin taxing capital gains made by foreign investors in situations where real estate located in Finland is sold indirectly through shares in another company. The change strengthens the tax base and enables the full exercise of taxing rights under tax treaties.
9 Feb 2023 · passed without a vote