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19.40 Income, deductions and taxes by taxable earned income in 2023 state taxation, by gender

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About table

Latest update

11/28/2025

Unit

Sum, euros:: 1 euro
Number:: henkilö
Mean:: 1 euro
Lower quartile:: 1 euro
Upper quartile:: 1 euro
5. decile (median):: 1 euro

Creation date

11/27/2025

Yes

Source

Tax Administration

Matrix

hvt_ansiotulon_140

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Footnotes

The statistics comprehensively include data about all individual taxpayers (natural persons who are resident and non-resident taxpayers and death estates that are resident taxpayers) in accordance with the completion of regular income taxation. The statistics do not address any data included in reviewed tax decisions. Linkit:
Resident and non-resident tax liability
Calculation of taxable income in individual taxation
Instructions for PX Web (Statistic Finland)
Video on how to use the Finnish Tax Administration´s statistical database - Non-display rules used in the statistics: If a group consists of fewer than 5 people, the information is hidden. The second smallest group is also usually hidden, even if it consists of more than 5 people. The software application that determines non-display will minimise the number of hidden cells. For this reason, it may sometimes hide cells other than the second-smallest one. The Unknown classes are not hidden, and no secondary non-displays are created on their basis. - As a rule, the income class classifier is based on the taxpayer´s total taxable earned and capital income. If the income classifier is based on any other income (e.g. taxable capital income), this will be indicated in the name of the classifier. The total income classifier is based on the taxpayer´s taxable and tax-exempt earned and capital income, as well as reimbursements of expenses. However, the total income classifier does not include tax-exempt grants. Furthermore, the total income classifier does not include any income to which the Finnish Tax Administration has no data access rights (most significantly tax-exempt benefits, such as social assistance, housing allowance and child benefit). - The gender, age, family type, education level and decade of birth classifiers only include natural persons (i.e. death estates are not included). The gender and age are determined based on the personal identity code. - The area classifier indicates the tax domicile of the taxpayer(see Role of the municipality of domicile in taxation ). In addition to the tax domicile, the area classifier includes the taxpayer´s region and wellbeing services county. In the case of municipal mergers, the changed rates are calculated in relation to the combined values of the merged municipalities in the previous tax year. This also applies to parish mergers. - Groups of beneficiaries
Taxpayers are grouped into groups of beneficiaries in the following order:
1. Death estate: This group includes all taxpayers defined as an estate for purposes of taxation.
2. Non-resident taxpayer: Taxpayers with limited tax liability.
3. Minor: The age of the individual at the start of the tax year was 17 or less.
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4. Based on the analysis of type and amount of income, the remaining group of taxpayers consists of:
a) Wage earners: Wage income during the tax year is at least 10,000 euros and accounts for over 50% of the taxable total income (earned income + taxable capital income).
b) Pensioners: Pension income during the tax year is at least 1,000 euros and accounts for at least 50% of the taxable total income (earned income + taxable capital income).
c) Unemployed people: Unemployment benefits during the tax year amount to at least 1,000 euros and they account for over 50% of the taxable total income (earned income + taxable capital income).
d) Agricultural operators: Agricultural income + business income during the tax year is at least 10,000 euros and accounts for over 50% of the taxable income (earned income + taxable capital income). In addition, the agricultural income is higher than the business income.
e) Operators of small businesses/self-employed: Agricultural income + business income during the tax year is at least 10,000 euros and accounts for over 50% of the taxable income (earned income + taxable capital income). In addition, the business income is higher than the agricultural income.
f) General or silent partners in agricultural partnerships: The partner´s income from the profits of the agricultural partnership during the tax year totals 10,000 euros and accounts for at least 50% of the taxable total income.
g) General or silent partners in business partnerships: The partner´s income from the profits of the business partnership during the tax year totals 10,000 euros and accounts for at least 50% of the taxable total income.
h) Capital income recipients: Taxable capital income during the tax year is at least 10,000 euros and accounts for at least 50% of the taxable total income (earned income + taxable capital income).
i) If the taxpayer does not meet any of the conditions above but their taxable total income during the tax year exceeds 10,000 euros, they are grouped into the most applicable group (the group that most of their income belongs to).
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5. Others: If the taxpayer´s taxable income is less than 10,000 euros and they are not in any of the above classes, they are grouped into the group Others.

Specifications to statistical variables for income:

2 - Total income
This variable includes the taxpayer´s taxable and tax-exempt earned and capital income, as well as reimbursements of expenses (variables 4 + 5 + 7). However, this variable does not include tax-exempt grants.
Furthermore, this variable does not include tax-exempt benefits. They are listed on Kela´s website at https://www.kela.fi/taxation-of-benefits

3 - Total taxable income
This variable includes earned income (variable 4) and taxable capital income (variable 5.1).

5.1.1 - Capital gains for the tax year, gross
This variable also includes capital gains received from foreign sources.

5.1.2 - Capital losses deducted from capital gains
This variable also includes capital losses received from foreign sources.

5.2 - Tax-exempt capital income
This variable includes the tax-exempt amounts of dividends and surpluses, as well as tax-exempt capital losses in which the total selling prices are at most EUR 1,000. This variable does not include the tax-exempt amount of capital gains from the taxpayer´s permanent home.
Specifications to statistical variables for deductions:

General information about the deduction variables of the statistics:
If no taxes have been imposed on a taxpayer on taxable income or the amount of taxes is lower than the deduction granted from the taxes, the granted deduction cannot be deducted in full. In such situations, the amount deducted in taxation is lower than the granted amount. This principle also applies to deductions made from income.

In the statistics, the term 'deductions to be made' indicates the amount of the deduction granted. The term 'deductions made' indicates the amount that can be deducted in taxation.

15 - Total deductions from taxes
This variable is calculated as the sum of the following sub-variables:
15.1 Credit for work income
15.2 Child support obligation deduction from state income tax, granted amount
15.3 Child deduction (valid in tax years 2015-2017)
15.4 Income spreading
15.5 Disability deduction from state income tax, granted amount
15.6 Work and pension income deduction from municipal income tax in the Åland Islands
15.7 Tax credit for household expenses, granted amount
15.9 Total tax credit for deficit in capital income deducted from various taxes
15.10 Total specific tax credit for deficit in capital income deducted from various taxes
15.11 Study loan deduction
15.12 Tax paid abroad deducted from taxes
15.13 Income tax decrease
15.14 Credit for tax paid abroad (reverse credit)

Specifications to statistical variables for taxes:

1.1.A - Total taxes on earned income
This variable is calculated as the sum of the following sub-variables:
1.1.1.1 Income tax on earned income in state taxation
1.1.2 Municipal income tax
1.1.3 Church tax
1.1.4 Daily allowance contribution of health insurance
1.1.5 Health care contribution of health insurance
1.1.6 Public broadcasting tax
1.1.7 Åland media charge Contact information:
verotilastot@vero.fi

1. Quantity of recipients of Tax Decisions
1.1 Residents
1.2 Nonresidents whose assessments are governed by VML
1.3 Other nonresidents
2. Income totals
3. Taxable income, totals
4. Earned income
4.1 Total wage income
4.1.1 Wage income and fringe benefits, subject to withholding
4.1.2 Wage income subject to income-tax prepayment
4.1.3 Reimbursement for expenses, equated with wage income
4.1.4 Seafarer's income (§ 74, Income Tax Act)
4.1.5 Wages in Finland, paid by a foreign employer
4.1.6 Other wage income
4.1* Total wage income, by categories of income
4.1.A Wage
4.1.B Stock options and grants
4.1.C Car benefit
4.1.C.1 Unlimited car benefit in total
4.1.C.1.1 Unlimited car benefit, car age group A
4.1.C.1.2 Unlimited car benefit, car age group B
4.1.C.1.3 Unlimited car benefit, car age group C
4.1.C.1.4 Unlimited car benefit, received abroad
4.1.C.2 Limited car benefit in total
4.1.C.2.1 Limited car benefit, car age group A
4.1.C.2.2 Limited car benefit, car age group B
4.1.C.2.3 Limited car benefit, car age group C
4.1.C.2.4 Limited car benefit, received abroad
4.1.D Employer-subsidized commuter ticket, taxable value
4.1.E Interest benefit for housing loan
4.1.F Bicycle benefit, taxable value
4.1.G Other taxable fringe benefits
4.1.G.1 Accommodation benefit, number of recipients
4.1.G.2 Telephone benefit, number of recipients
4.1.G.3 Meal benefit, number of recipients
4.1.G.4 Other benefit, number of recipients
4.2 Pensions and social benefits subject to tax
4.2.1 Pension income
4.2.1.1 National old-age pension
4.2.1.2 Guarantee pension
4.2.1.2 KELA-paid family pension
4.2.1.4 Employment pension, self-employed worker's pension, other pension
4.2.1.5 Pensions due to (motor) accident indemnity payments
4.2.1.6 Pension assistance
4.2.1.7 Pensions subject to tax in Finland, paid to nonresidents
4.2.1.8 Other pensions
4.2.2 Daily allowance for the unemployed
4.2.3 Benefits to self-employed workers
4.2.4 Study grant
4.2.5 Training support
4.2.6 Daily allowance e.g. paid due to accident insurance
4.2.7 Daily allowance including maternity benefits
4.2.8 Childcare benefits
4.2.9 Rehabilitation allowances
4.2.10 Other taxable social benefits
4.3 Taxable grants
4.4 Value of wood cutting and transport work (§ 63, Income Tax Act)
4.5 Result from income-generating activities
4.6 Agricultural income subject to division, treated as earned income
4.7 Business income subject to division, treated as earned income
4.8 Income from reindeer herding, treated as earned income
4.9 Agricultural income divided among shareholders, treated as earned income
4.10 Business income divided among shareholders, treated as earned income
4.11 Dividends taxed as earned income (non-listed companies)
4.12 Surplus taxed as earned income (non-listed cooperatives)
4.13 Taxable income from foreign countries relating to a personal source, treated as earned income
4.13.1 Net taxable wage income from abroad
4.13.2 Net taxable pension income from abroad
4.13.3 Dividends from abroad, taxed as earned income
4.13.4 Other net taxable wage income from abroad
4.14 Trade income and other earned income
5. Capital income, totals
5.1 Taxable capital income (§ 32, Income Tax Act)
5.1.1 Capital gains, gross amount for tax year (§ 45, Income Tax Act)
5.1.2 Capital losses deducted from capital gains
5.1.3 Taxable rental income
5.1.3.1 Taxable rental income from a housing-company unit
5.1.3.2 Taxable rental income from real estate units
5.1.3.3 Taxable rental income from other property
5.1.4 Dividends taxed as capital income (listed companies) (§ 33, Income Tax Act)
5.1.5 Dividends taxed as capital income (non-listed companies)
5.1.6 Surplus taxed as capital income
5.1.7 Total capital income from forestry, deduction for enterpreneurs deducted (§ 43, act on income tax) (includes forestry income from partnerships)
5.1.8 Agricultural income subject to division, treated as capital income
5.1.9 Business income subject to division, treated as capital income
5.1.10 Income from reindeer farming, treated as capital income
5.1.11 Agricultural income divided among shareholders, treated as capital income
5.1.12 Business income divided among shareholders, treated as capital income
5.1.13 Other capital income from consortium sources (does not include forestry income from consortium sources)
5.1.14 Pension income taxed as capital income
5.1.15 Shareholder borrowing treated as income (§ 53a, Income Tax Act)
5.1.16 Taxable income from foreign countries relating to a personal source, treated as capital income
5.1.16.1 Rental income from abroad
5.1.16.2 Dividends from abroad, taxed as capital income
5.1.16.3 Interest income from abroad
5.1.16.4 Other capital income from abroad
5.1.17 Other capital income (does not include forestry income from consortium sources)
5.1.A Capital income, excluding profit surplus treated as capital income, gross
5.1.B Taxable capital income excluding surplus taxes as capital income
5.2 Tax-exempt capital income
5.2.1 Tax-exempt capital gains (total selling prices max. €1,000)
5.2.2 Tax-exempt dividends from listed companies
5.2.3 Tax-exempt dividends from non-listed companies
5.2.4 Tax-exempt dividends from foreign payers
5.2.5 Tax-exempt surplus
5.2.A Tax-exempt capital income excluding tax-exempt surplus
6. Receipts of dividends, gross amount
6.0.1 Receipts of dividends, no more than €1,000
6.0.2 Receipts of dividends, from €1,001 to €3,000
6.0.3 Receipts of dividends, from €3,001 to €5,000
6.0.4 Receipts of dividends, from €5,001 to €10,000
6.0.5 Receipts of dividends, from €10,001 to €20,000
6.0.6 Receipts of dividends, from €20,001 to €30,000
6.0.7 Receipts of dividends, from €30,001 to €40,000
6.0.8 Receipts of dividends, from €40,001 to €50,000
6.0.9 Receipts of dividends, from €50,001 to €60,000
6.0.10 Receipts of dividends, from €60,001 to €70,000
6.0.11 Receipts of dividends, from €70,001 to €80,000
6.0.12 Receipts of dividends, from €80,001 to €90,000
6.0.13 Receipts of dividends, from €90,001 to €100,000
6.0.14 Receipts of dividends, from €100,001 to €110,000
6.0.15 Receipts of dividends, from €110,001 to €120,000
6.0.16 Receipts of dividends, from €120,001 to €130,000
6.0.17 Receipts of dividends, from €130,001 to €140,000
6.0.18 Receipts of dividends, from €140,001 to €150,000
6.0.19 Receipts of dividends, from €150,001 to €160,000
6.0.20 Receipts of dividends, from €160,001 to €170,000
6.0.21 Receipts of dividends, from €170,001 to €180,000
6.0.22 Receipts of dividends, from €180,001 to €190,000
6.0.23 Receipts of dividends, from €190,001 to €200,000
6.0.24 Receipts of dividends, from €200,001 to €250,000
6.0.25 Receipts of dividends, from €250,001 to €500,000
6.0.26 Receipts of dividends, from €500,001 to €1,000,000
6.0.27 Receipts of dividends over €1,000,000
6.1 Receipts of dividends from listed companies
6.1.1 Receipts of dividends from listed companies, no more than €1,000
6.1.2 Receipts of dividends from listed companies, from €1,001 to €3,000
6.1.3 Receipts of dividends from listed companies, from €3,001 to €5,000
6.1.4 Receipts of dividends from listed companies, from €5,001 to €10,000
6.1.5 Receipts of dividends from listed companies, from €10,001 to €20,000
6.1.6 Receipts of dividends from listed companies, from €20,001 to €30,000
6.1.7 Receipts of dividends from listed companies, from €30,001 to €40,000
6.1.8 Receipts of dividends from listed companies, from €40,001 to €50,000
6.1.9 Receipts of dividends from listed companies, from €50,001 to €60,000
6.1.10 Receipts of dividends from listed companies, from €60,001 to €70,000
6.1.11 Receipts of dividends from listed companies, from €70,001 to €80,000
6.1.12 Receipts of dividends from listed companies, from €80,001 to €90,000
6.1.13 Receipts of dividends from listed companies, from €90,001 to €100,000
6.1.14 Receipts of dividends from listed companies, from €100,001 to €110,000
6.1.15 Receipts of dividends from listed companies, from €110,001 to €120,000
6.1.16 Receipts of dividends from listed companies, from €120,001 to €130,000
6.1.17 Receipts of dividends from listed companies, from €130,001 to €140,000
6.1.18 Receipts of dividends from listed companies, from €140,001 to €150,000
6.1.19 Receipts of dividends from listed companies, from €150,001 to €160,000
6.1.20 Receipts of dividends from listed companies, from €160,001 to €170,000
6.1.21 Receipts of dividends from listed companies, from €170,001 to €180,000
6.1.22 Receipts of dividends from listed companies, from €180,001 to €190,000
6.1.23 Receipts of dividends from listed companies, from €190,001 to €200,000
6.1.24 Receipts of dividends from listed companies, from €200,001 to €250,000
6.1.25 Receipts of dividends from listed companies, from €250,001 to €500,000
6.1.26 Receipts of dividends from listed companies, from €500,001 to €1,000,000
6.1.27 Receipts of dividends from listed companies over €1,000,000
6.2 Receipts of dividends from non-listed companies
6.2.1 Receipts of dividends from non-listed companies, no more than €1,000
6.2.2 Receipts of dividends from non-listed companies, from €1,001 to €3,000
6.2.3 Receipts of dividends from non-listed companies, from €3,001 to €5,000
6.2.4 Receipts of dividends from non-listed companies, from €5,001 to €10,000
6.2.5 Receipts of dividends from non-listed companies, from €10,001 to €20,000
6.2.6 Receipts of dividends from non-listed companies, from €20,001 to €30,000
6.2.7 Receipts of dividends from non-listed companies, from €30,001 to €40,000
6.2.8 Receipts of dividends from non-listed companies, from €40,001 to €50,000
6.2.9 Receipts of dividends from non-listed companies, from €50,001 to €60,000
6.2.10 Receipts of dividends from non-listed companies, from €60,001 to €70,000
6.2.11 Receipts of dividends from non-listed companies, from €70,001 to €80,000
6.2.12 Receipts of dividends from non-listed companies, from €80,001 to €90,000
6.2.13 Receipts of dividends from non-listed companies, from €90,001 to €100,000
6.2.14 Receipts of dividends from non-listed companies, from €100,001 to €110,000
6.2.15 Receipts of dividends from non-listed companies, from €110,001 to €120,000
6.2.16 Receipts of dividends from non-listed companies, from €120,001 to €130,000
6.2.17 Receipts of dividends from non-listed companies, from €130,001 to €140,000
6.2.18 Receipts of dividends from non-listed companies, from €140,001 to €150,000
6.2.19 Receipts of dividends from non-listed companies, from €150,001 to €160,000
6.2.20 Receipts of dividends from non-listed companies, from €160,001 to €170,000
6.2.21 Receipts of dividends from non-listed companies, from €170,001 to €180,000
6.2.22 Receipts of dividends from non-listed companies, from €180,001 to €190,000
6.2.23 Receipts of dividends from non-listed companies, from €190,001 to €200,000
6.2.24 Receipts of dividends from non-listed companies, from €200,001 to €250,000
6.2.25 Receipts of dividends from non-listed companies, from €250,001 to €500,000
6.2.26 Receipts of dividends from non-listed companies, from €500,001 to €1,000,000
6.2.27 Receipts of dividends from non-listed companies over €1,000,000
6.3 Receipts of dividends from foreign payers, gross amount (§ 33, Income Tax Act)
7. Tax-exempt expense allowance and fringe benefits
7.1 Per diems and meal allowance
7.1.1 Full per diem (number of customers)
7.1.2 Partial per diem (number of customers)
7.1.3 Per diems for foreign countries (number of customers)
7.1.4 Meal allowance (number of customers)
7.1.5 Tax-exempt reimbursement of expenses related to work abroad (number of beneficiaries)
7.2 Tax-exempt kilometre allowance
7.3 Employer-provided commuter ticket, tax-exempt amount
7.4 Bicycle benefit, exempted amount
8.1 Net taxable earned income, municipal tax (§ 30.3, Income Tax Act)
8.2 Net taxable earned income, State tax (§ 30.3, Income Tax Act)
8.3 Net taxable capital income (§ 30.2, Income Tax Act)
9.1 Taxable earned income in municipal taxation (§ 30.3, Income Tax Act)
9.2 Taxable earned income, State taxation (§ 30.3, Income Tax Act)
9.3 Taxable capital income, State taxation (§ 30.2, Income Tax Act)
9.3.1 Capital income taxed at 30% (taxable capital income up to €30,000)
9.3.2 Capital income taxed at 34% (the share that exceeds the €30,000-limit)
9.4 Total taxable earned and capital income in state taxation
10.1 Work income for purposes of the YEL law (§2 and §67, Act governing Pensions for the self-employed)
10.2 Work income for purposes of the MYEL law (§2 and §73, Act governing Pensions for farmers)
11. Total business income
11.1 Agricultural income subject to division
11.2 Business income of the self-employed
11.3 Income subject to division among the shareholders of a consortium
11.3.1 Distributed part of agricultural income
11.3.2 Business income distributed to shareholders
11.3.3 Income from other operations (includes forestry income from consortium sources)
11.4 Income from reindeer herding
11.5 Income from forestry (excluding any forestry income from a partnership)
12. Wages of key employees
14. Taxpayers with earned income only
15. Taxpayers with taxable capital income only
16. Individual taxpayers who have no income
17. Individual taxpayers who have exempted income only
18. Individual taxpayers who have taxable income but who do not pay taxes
1. Total deductions from earned income, State tax
2. Total deductions from earned income, municipal tax
3. Natural deductions against earned income i.e. expenses for the production of income, totals
3.1 Deduction from wage income, trade-union fees and unemployment fund contributions (§ 95.2, Income Tax Act)
3.2 Deduction from wage income, commuting expenses (§ 93, Income Tax Act)
3.2.1 Number of people claiming the maximum deduction for commuting (§ 93, Income Tax Act)
3.3 Amount of the automatic deduction for expenses for the production of income (§ 95, Income Tax Act)
3.4 Amount of actual expenses for which a deduction for expenses for the production of income was granted instead of the automatic deduction
3.4.1 Expenses for the production of income, wages
3.4.1.1 Training expenses
3.4.1.2 Deduction for private workspace expenses
3.4.1.2.1 Workspace deduction based on a formula when you work from home occasionally (e.g. 240 € in 2024), number of customers
3.4.1.2.2 Workspace deduction based on a formula when you work from home no more than 50% of the total number of work days (e.g. 480 € in 2024), number of customers
3.4.1.2.3 Workspace deduction based on a formula when you work from home more than 50% of the total number of work days (e.g. 960 € in 2024), number of customers
3.4.1.2.4 Deduction for private workspace expenses by actual expenses
3.4.1.3 Deduction for expenses (materials, use of own tools)
3.4.1.4 Increased living expenses due to travel in business
3.4.1.5 Reimbursement of family day care provider's expenses
3.4.1.6 Other expenses for the production of income (wages)
3.4.2 Deduction for second home for work, deducted amount (§ 95a, Income Tax Act)
3.4.2.1 Number of people who made the maximum deduction for a second home for work
3.4.3 Travel expenses to a secondary place of work
3.4.4 Travel expenses deductible as expenses for the production of income
3.4.5 Weekend travel expenses deductible as expenses for the production of income
3.5 Loss incurred in acquiring or maintaining income
3.6 Other deductions against earned income for the expenses for its production
4. Deductions against Net Taxable Earned Income, both State and municipal taxation
4.1 Employee's share of the pension insurance contribution paid to cover a collective pension (§ 96 a, Income Tax Act)
4.2 Mandatory pension insurance and unemployment insurance contributions
4.2.1 Mandatory pension insurance contributions
4.2.2 Unemployment insurance contributions
4.3 Healthcare contribution daily allowance contribution
4.3.1 Healthcare contribution increased daily allowance contribution
4.4 Deducted, for reduced capacity to pay taxes (§ 98, Income Tax Act)
4.4.1 Deduction for reduced capacity to pay taxes, number of people who made the maximum deduction
4.5 Deduction for donations of an individual taxpayer
4.6 Deduction for reclaimed benefits
4.7 Pension income deduction, state and municipal tax (starting from tax year 2023)
4.8 Deduction for seafarer’s income, state and municipal tax (starting from tax year 2023)
4.9 Deduction for study grants, state and municipal tax (starting from tax year 2023)
4.10 Deduction for earned income, state and municipal tax (starting from tax year 2023)
4.11 Basic deduction, state and municipal tax (starting from tax year 2023)
5. Deductions from income (Net Taxable Earned Income), only State taxation
5.1 Pension income deduction, state tax (§ 100, Income Tax Act) (from tax year 2023 only Åland)
5.2 Deduction for seafarer’s income, state tax (§ 97, Income Tax Act) (from tax year 2023 only Åland)
5.3 Deduction for second home for work, state tax, Åland
5.4 Deduction for earned income, state tax, Åland (starting from tax year 2023)
5.5 Basic deduction, state tax, Åland (starting from tax year 2023)
5.6 Other deductions for purposes of State taxation
6. Deductions from income (Net Taxable Earned Income), only municipal taxation
6.1 Disability deduction, municipal tax (§ 104, Income Tax Act) (From tax year 2023 only Åland)
6.2 Pension income deduction, municipal tax (§ 101, Income Tax Act) (From tax year 2023 only Åland)
6.3 Deducted, municipal tax, for seafarer's income deduction plus increase (§ 97, Income Tax Act) (From tax year 2023 only Åland)
6.5 Other deductions for purposes of municipal taxation, totals
6.6 Earned-income deduction, municipal tax (§ 105a, Income Tax Act) (From tax year 2023 only Åland)
6.7 Basic deduction, municipal tax (§ 106, Income Tax Act) (From tax year 2023 only Åland)
6.8 Commuting expenses, municipal tax, Åland Islands
6.9 Deduction for rental expenses, municipal tax, Åland Islands (§ 95a, Income Tax Act)
6.10 Expenses for the production of income, municipal tax, Åland Islands
6.11 Deduction for second home for work in municipal taxation, Åland Islands
6.12 Deduction for student loans, municipal tax, Åland Islands
6.13 Deduction for medical expenses, municipal tax, Åland Islands
6.14 Student's deduction, municipal tax, Åland Islands
7. Deducted for losses for past years, earned-income category
7.1 Deducted for losses for past years, State tax
7.1.1 Allowable losses for the taxable year, State
7.2 Deducted for losses for past years, municipal tax
7.2.1 Allowable losses for the taxable year, municipal
8. Deductions against capital income, totals
9. Natural deductions against capital income i.e. expenses for the production of income, totals
9.1 Deductible part of asset-management fees
9.2 Other deductible expenses for the production of income, capital-income category
9.3 Paid aftermarket bonus
9.4 Losses from a rental operation
9.4.1 Rental loss from residential property (housing company)
9.4.2 Rental loss from real estate units
9.4.3 Rental loss from other property
9.5 Repayments of shareholder loans (§ 54c, Income Tax Act)
9.6 Partner’s losses for the tax year (§ 59, act on income tax), related to other activities of a partner in a taxation partnership, subjec
9.7 Negative capital income from forestry, subject to deduction from capital income
10. Deductions made against (net taxable) capital income (§ 30.2, Income Tax Act)
10.1 Deductible capital loss from other capital income
10.2 Other losses deducted from capital income
10.3 Losses for the tax year (§ 59, act on income tax), related to agriculture, subject to deduction from capital income
10.4 Losses for the tax year (§ 59, act on income tax), related to a business operation, subject to deduction from capital income
10.5 Partner’s losses for the tax year (§ 59, act on income tax), related to agricultural income of a partner in a taxation partnersh
10.6 Total interest expenses deducted against capital income (§ 58.2, Income Tax Act)
10.6.3 Interest expenses for a loan taken for purposes of the production of income (§ 58, line 2, Income Tax Act)
10.7 Total deductible amount, voluntary pension contributions and contributions to long-term saving (§ 54d, Income Tax Act)
11. Allowable losses from preceding years deducted
11.1 A negative result in the capital-income category
11.2 Loss for an agricultural operation that has been terminated
11.3 Loss for a business operation that has been terminated
11.4 Losses for a taxation partnership’s agricultural operation that has been terminated
12. Deficit in the capital-income category, total
12.1 Deficit in capital income due to interest expenses on home loan, student loan, loan for the production of income (§ 60, Income Tax Act)
12.3 Deficit in capital income due to expenses for the production of income, and due to losses (§ 60, Income Tax Act)
12.4 Deficit in capital income due to voluntary pension insurance premiums
13. Confirmed loss in capital income for the tax year
14. Total tax credits
14.1 Earned income allowance
14.1.1 Work-income credit from (§ 125, Income Tax Act)
14.1.2 Work-income credit from municipal tax (§ 125, Income Tax Act)
14.1.3 Work-income credit from Church Tax (§ 125, Income Tax Act)
14.1.4 Work-income credit from health insurance contribution payments (§ 125, Income Tax Act)
14.1.5 Unused work-income credit
14.2 Credit due to maintenance obligation, from income tax for purposes of State taxation (§ 127, act on income tax)
14.2.1 Credit from State income tax due to maintenance obligation (§ 127, act on income tax (Tuloverolaki 1535/1992)), amount credited from tax
14.4 Income spreading (§ 129, act on income tax)
14.7 Tax credit for household expenses, amount granted
14.7.1 Tax credit for household expenses, amount credited from tax
14.7.1.1 Credit for household expenses deducted from State income tax on earned income (§ 127 c, Income Tax Act)
14.7.1.2 Credit for household expenses deducted from tax on capital income (§ 127 c, Income Tax Act)
14.7.1.3 Credit for household expenses deducted from municipal tax (§ 127 c, Income Tax Act)
14.7.1.4 Credit for household expenses deducted from Church Tax (§ 127 c, Income Tax Act)
14.7.1.5 Credit for household expenses deducted from health insurance contributions (§ 127 c, Income Tax Act)
14.7.2 Unused credit for household expenses
14.7.A Taxpayers who have been granted maximum credit for household expenses
14.7.A.1 Taxpayers who have been granted the maximum credit for household expenses of 2,250 euros
14.7.A.2 Taxpayers who have been granted the maximum credit for household expenses of 3,500 euros
14.7.B.1 Tax credit for household expenses transferred to spouse
14.7.B.2 Tax credit for household expenses transferred from spouse
14.8 Expenses that qualify for the credit for household expenses (§ 127 c, Income Tax Act)
14.8.1 Total expenses related to maintenance or improvement work that qualify for tax credit for household expenses
14.8.1 Invoice totals in €, paid for the work (annual repair or major improvement)
14.8.1.2 Credit for household expenses, wages paid (annual repair or major improvement)
14.8.1.3 Credit for household expenses, social security expenses (annual repair or major improvement)
14.8.2 Total expenses for household work that qualify for tax credit for household expenses
14.8.2.1 Invoice totals in €, paid for the work (household service work)
14.8.2.2 Credit for household expenses, wages paid (household service work)
14.8.2.3 Credit for household expenses, social security expenses (household service work)
14.8.3 Total expenses related to caregiving or nursing that qualify for tax credit for household expenses
14.8.3.1 Invoice totals in €, paid for the work (childcare or healthcare work)
14.8.3.2 Credit for household expenses, wages paid (childcare or healthcare work)
14.8.3.3 Credit for household expenses, social security expenses (childcare or healthcare work)
14.8.4 Total expenses for replacement of oil heating that qualify for tax credit for household expenses
14.8.4.1 Euro amount of invoices, expenses relating to work (replacement of oil heating)
14.8.4.2 Credit for household expenses, wages paid (replacement of oil heating)
14.8.4.3 Credit for household expenses, indirect wage expenses paid (replacement of oil heating)
14.8.5 Electricity costs qualifying for the tax credit for electricity in total (tax year 2023)
14.8.A Total expenses that qualify for tax credit for household expenses, the place where the work was done is in own use
14.8.A.1 Total expenses that qualify for tax credit for household expenses, the place where the work was done is in own use (maintenance and improvement)
14.8.A.2 Total expenses that qualify for tax credit for household expenses, the place where the work was done is in own use (household work)
14.8.A.3 Total expenses that qualify for tax credit for household expenses, the place where the work was done is in own use (caregiving or nursing)
14.8.A.4 Total expenses that qualify for tax credit for household expenses, the place where the work was done is in own use (replacement of oil heating)
14.8.B Total expenses that qualify for tax credit for household expenses, the place where the work was done is used by the parents or grandparents
14.8.B.1 Total expenses that qualify for tax credit for household expenses, the place where the work was done is used by parents or grandparents (maintenance and improvement)
14.8.B.2 Total expenses that qualify for tax credit for household expenses, the place where the work was done is used by parents or grandparents (household work)
14.8.B.3 Total expenses that qualify for tax credit for household expenses, the place where the work was done is used by parents or grandparents (caregiving or nursing)
14.8.B.4 Total expenses that qualify for tax credit for household expenses, the place where the work was done is used by the parents or grandparents (replacement of oil heating)
14.9 Total Credit for a deficit in capital income from various taxes (§ 15., Income Tax Act: § 15., Income Tax Act)
14.9.1 Total Credit from State taxes (§ 15., Income Tax Act)
14.9.2 Total Credit from municipal taxes
14.9.3 Total Credit from Church Tax
14.9.4 Total Credit from health insurance contribution payments
14.9.A Tax credit for deficit, number of people who received a credit of at least €1,400
14.10 Total Special Credit for a deficit in capital income from various taxes
14.10.1 Special Credit for a deficit in capital income deducted from income tax (§ 15.a and § 15..2, Income Tax Act)
14.10.2 Special Credit for a deficit in capital income deducted from municipal tax (§ 15..2, Income Tax Act)
14.10.3 Special Credit for a deficit in capital income deducted from Church Tax (§ 15..2, Income Tax Act)
14.10.4 Special Credit for a deficit in capital income deducted from health insurance contributions (§ 15..2, Income Tax Act)
14.10.A Special tax credit for deficit, transferred to spouse
14.11 Student loan allowance
14.11.1 Student-loan credit deducted from income tax on earned income (§ 117 e, Income Tax Act)
14.11.2 Student-loan credit deducted from capital-income tax (§ 117 e, Income Tax Act)
14.11.3 Student-loan credit deducted from municipal tax (§ 117 e, Income Tax Act)
14.11.4 Student-loan credit deducted from Church Tax (§ 117 e, Income Tax Act)
14.11.5 Student-loan credit deducted from health insurance contributions (§ 117 e, Income Tax Act)
14.11.6 Deficit, for the tax year, resulting from student-loan credit (§ 117 e, Income Tax Act)
14.12 Credits given for foreign-paid taxes (under the Act governing avoidance of double tax (1995/1552))
14.13 Relief of income tax (§ 136.3, Income Tax Act)
14.14 Crediting of tax paid to foreign countries (reverse credit)
15. Deduction for entrepreneurs
15.1 Deduction for entrepreneurs (business operation)
15.2 Deduction for entrepreneurs (agriculture)
15.3 Deduction for entrepreneurs (forestry)
15.4 Deduction for entrepreneurs (business operation), granted to a partnership
15.5 Deduction for entrepreneurs (agriculture), granted to a partnership
1. Taxes and charges, totals
1.1 Total income taxes
1.1.A Tax on earned income in total
1.1.B Total capital income taxes
1.1.1 Income Taxes, State taxation
1.1.1.1 Income Tax on earned income, State taxation (§ 124.1, Income Tax Act)
1.1.1.2 Income Tax on capital income, State taxation (§ 124.2, Income Tax Act)
1.1.2 Municipal income tax (§ 130, Income Tax Act)
1.1.2.1 Municipal income tax going to the Municipalities
1.1.2.2 Municipal income tax going to the State
1.1.3 Church tax
1.1.4 Earned-income contribution payment (§4, Act governing healthcare charges)
1.1.4.1 Daily allowance contribution
1.1.4.1.A Income treated as the basis for daily allowance contribution
1.1.4.2 Increased daily allowance contribution
1.1.4.2.A YEL work income treated as the basis for increased daily allowance contribution
1.1.5 Healthcare contribution payment (§4, Act governing healthcare charges)
1.1.5.1 Health care contribution of health insurance before additions and deductions
1.1.5.1.1 Health care contribution
1.1.5.1.1.A Income treated as the basis for health care contribution
1.1.5.1.2 Increase of health care contribution
1.1.5.1.2.A Income treated as the basis for increased health care contribution
1.1.5.A Income in the special calculation of health care contribution
1.1.6 Public broadcasting tax (§ 2, Act governing public broadcasting)
1.1.7 Åland Islands media fee
1.2 Tax increase (§ 32, Act on Assessment Procedure)
1.2.1 Late-filing penalty
1.2.2 Punitive tax increase
1.3 Interest on back taxes (§4, Act governing late-payment charges)
2. Additional income tax on pension (§ 124.4, Income Tax Act)