VAT rates in Finland (2026)
Last reviewed: 7 November 2026
In short: The general VAT rate is 25.5%, with reduced rates of 13.5% (including food) and 10%. VAT registration is required above EUR 20,000 of turnover in a calendar year.
| Rule | What applies |
|---|---|
| Standard VAT rateValue added tax | The general VAT rate is 25.5%. It applies to most goods and services. [1] |
| Reduced VAT ratesValue added tax | There are two reduced rates. 13.5% (14% until 31 December 2025) covers groceries, restaurant and meal services, books, pharmaceuticals, sports services, event tickets, passenger transport and accommodation. 10% covers newspapers and magazines. [1] |
| VAT on foodValue added tax | Groceries, including food and beverages, are taxed at the reduced rate of 13.5%. The rate does not apply to alcohol and tobacco. [1] |
| VAT registration thresholdValue added tax | A company is liable to pay VAT and must be entered in the VAT register if its turnover exceeds EUR 20,000 in a calendar year. [2] |
| Tax authorityValue added tax | The Finnish Tax Administration (Verohallinto). [1] |
Sources
- Verohallinto (Finnish Tax Administration): Rates of VAT (consulted 7 November 2026) · all sources
- Verohallinto (Finnish Tax Administration): How to register for VAT (consulted 7 November 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.