15.1 Statistics on income levels (taxable income)

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 (in Finnish)
Instructions for PX Web (Statistic Finland)
Video on how to use the Finnish Tax Administration´s statistical database (in Finnish) - 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. 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