VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Finland | |
| standard | 25.5% Most goods and services. Also, for example, alcohol and tobacco products, as well as cosmetic surgery and treatments without a medical justification. VAT Act, sections 84, 85 subsection 2 point 3, and 34–35, Finnish Tax Administration: VAT on health and medical care, 3.6 |
| reduced | 13.5% Food, animal feed, restaurant and catering services, books, medicines, accommodation, passenger transport, sports and fitness services, cultural, entertainment and sporting event tickets, menstrual and incontinence products, children's diapers. Statutory public funding received by Yle and Ålands Radio och TV. Also performance fees paid to performing artists or athletes who have opted for VAT liability on this activity. VAT Act, section 85 subsection 1 points 1–10 and 13; section 79 subsection 2 10% Newspapers, magazines: printed and electronic. VAT Act, section 85 a |
| exempt with deduction | Exports of goods outside the EU and intra-Community supplies where goods are transported to another EU country and the buyer has a valid VAT number issued by another EU country, subject to the other exemption conditions. Also printing services for membership publications issued at least four times a year, supplied to non-profit organisations under section 56 of the Finnish VAT Act. The exemption also covers sales, hire and charter of vessels with a maximum hull length of at least 10 metres, and certain work on them, under section 58, provided the vessels are not designed primarily for pleasure or sport. Input VAT attributable to these supplies is deductible subject to the statutory conditions. VAT Act, sections 56, 58, 70, 72 a–72 b and 131–133 |
| exempt without deduction | Healthcare and medical care, dental care, social welfare services, school and university education, vocational education, financial and insurance services, lotteries and gambling, fees paid to performing artists and athletes, and the sale and rental of real estate. These exemptions are subject to statutory conditions and exceptions. VAT liability may be opted for on performance fees and property letting under certain conditions. VAT Act, sections 12, 27, 29–30, 34–42, 44–45 and 59 |
| out of scope | Work performed under an employment relationship, compensation for damages and contractual penalties in the nature of damages, subsidies unrelated to the price, dividends, and sales between members of a VAT group. Also the transfer of a business or part of a business to a continuing operator, to the extent that the transferred assets are used for activities carrying a right to deduct VAT. VAT Act, sections 1, 13 a, 19 c and 79, Finnish Tax Administration: Guide for VAT-liable persons, 1.2, 2.2.7, 7.1 and 9.4–9.5, Finnish Tax Administration: Compensation for damage and items of a compensatory nature, 1–1.2 |
| reverse charge | Construction services and the hiring out of labour for such services, where the buyer sells construction services on a more than occasional basis or meets another statutory buyer condition. Sales of scrap and waste metal between VAT-registered businesses. Also qualifying sales of emission allowances, taxable investment gold, gold material and semi-manufactured gold products. Reverse charge generally also applies to supplies of goods and services taxable in Finland by a foreign business to a business customer, where the supplier has no Finnish fixed establishment involved in the supply and has not voluntarily registered for Finnish VAT. This also covers purchases of services taxable in Finland under the general B2B place-of-supply rule. VAT Act, sections 8 a–8 d, 9 and 65 |
| margin scheme | A reseller of used goods, works of art, collectors’ items or antiques may apply the VAT margin scheme under statutory conditions, for example to goods purchased from a private individual. VAT is then calculated on the difference between the selling price and the purchase price. See VAT Margin Scheme calculator. VAT Act, sections 79 a, 79 f and 79 j, Finnish Tax Administration: VAT on second-hand goods, 1–2 |
Åland has the same VAT rates as the rest of Finland, but it is outside the EU VAT area. Trade in goods between Åland and the rest of Finland is not considered domestic sales; it is treated as imports and exports. The sale of services between Åland and the mainland, by contrast, is ordinary domestic trade. Finnish Tax Administration: Åland tax border, sections 1 and 4.1
| Past changes: | |
| 1 Jan 2026 | The 14% tax rate was reduced to 13.5%. For example, the VAT on food was reduced from 14% to 13.5%. Finnish Tax Administration, Act 1358/2025, section 85 and entry into force |
| 1 Jan 2026 | The VAT rate on funding received by Yle from the State Television and Radio Fund increased from 10% to 13.5%. Finnish Tax Administration, VAT Act, section 79 subsections 2–3 and section 85 subsection 1 point 13 |
| 4 Mar 2025 | The planned increase in VAT on confectionery and chocolate was abandoned. Finnish Government |
| 1 Jan 2025 | Almost all goods and services subject to the 10% tax rate were raised to the 14% tax rate. Newspapers and periodicals, as well as the VAT on Yleisradio, remained at 10%. Menstrual and incontinence products and children's diapers were moved from the general tax rate of 25.5% to the reduced rate of 14%. Finnish Tax Administration, Act 691/2024, sections 85–85 a and entry into force |
| 1 Jan 2025 | The VAT relief for small businesses is no longer available. The turnover threshold for small businesses increased from EUR 15000 to EUR 20000. Finnish Tax Administration, Act 448/2024, section 3, repeal of chapter 14 a and entry into force, Finnish Tax Administration: Small-scale activity exempt from VAT, introduction and 1.1 |
| 1 Sep 2024 | The general tax rate rose to 25.5% from 24%. Finnish Tax Administration, Act 462/2024, section 84 and entry into force |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. Information last checked 8 Oct 2026.
Articles:
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.