{
  "$comment": "Machine-readable companion to https://valem.run/calculators/finland/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/finland/self-employed",
  "dataUrl": "https://valem.run/calculators/finland/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Finland toiminimi model by Valem (https://valem.run/calculators/finland/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/finland/self-employed/verify",
  "country": "finland",
  "countryName": "Finland",
  "formula": "self-employed",
  "formulaName": "Toiminimi",
  "title": "Toiminimi Verot — Finland Freelancer Tax",
  "answer": "Your net income as a Finnish sole trader is business income minus the YEL pension premium of 24.4% of your confirmed YEL income, which is deductible, and then state income tax and municipal tax on what remains.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "Veronmaksajat — Valtion tuloveroasteikko 2026",
      "url": "https://www.veronmaksajat.fi/neuvot/henkiloverotus/tyo-elake-ja-etuudet/ansiotulojen-verot-ja-maksut/valtion-tulovero/",
      "checked": "2026-08-22"
    },
    {
      "label": "Elo — YEL 2026: maksuprosentti 24,40 ja työtulon ala- ja ylärajat",
      "url": "https://www.elo.fi/fi-fi/yrittaja/ohjeet/yel-2026",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualIncome",
      "type": "number",
      "label": "Annual business income (EUR)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "yelIncome",
      "type": "number",
      "formula": "$round($min([$max([annualIncome, $const.yelMin]), $const.yelMax]), 2)"
    },
    {
      "name": "yelPremium",
      "type": "number",
      "label": "YEL premium (24.4%)",
      "format": "number",
      "formula": "$round(yelIncome * $const.yelRate, 2)"
    },
    {
      "name": "taxableIncome",
      "type": "number",
      "formula": "$round($max([0, annualIncome - yelPremium]), 2)"
    },
    {
      "name": "stateTax",
      "type": "number",
      "label": "State income tax",
      "format": "number",
      "formula": "($t := taxableIncome; $round($const.r1 * $min([$t, $const.b1]) + $const.r2 * $max([0, $min([$t, $const.b2]) - $const.b1]) + $const.r3 * $max([0, $min([$t, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $min([$t, $const.b4]) - $const.b3]) + $const.r5 * $max([0, $t - $const.b4]), 2))"
    },
    {
      "name": "municipalTax",
      "type": "number",
      "label": "Municipal tax",
      "format": "number",
      "formula": "$round(taxableIncome * $const.municipalRate, 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round($max([0, annualIncome - yelPremium - stateTax - municipalTax]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "50,000 EUR business income — a typical full-time entrepreneur",
      "given": {
        "annualIncome": 50000
      },
      "expect": {
        "yelIncome": 50000,
        "yelPremium": 12200,
        "taxableIncome": 37800,
        "stateTax": 6367.8,
        "municipalTax": 2861.46,
        "netIncome": 28570.74
      }
    },
    {
      "description": "20,000 EUR — part-time",
      "given": {
        "annualIncome": 20000
      },
      "expect": {
        "yelIncome": 20000,
        "yelPremium": 4880,
        "taxableIncome": 15120,
        "stateTax": 1911.17,
        "municipalTax": 1144.58,
        "netIncome": 12064.25
      }
    },
    {
      "description": "120,000 EUR — well into the top state band",
      "given": {
        "annualIncome": 120000
      },
      "expect": {
        "yelIncome": 120000,
        "yelPremium": 29280,
        "taxableIncome": 90720,
        "stateTax": 25536.05,
        "municipalTax": 6867.5,
        "netIncome": 58316.45
      }
    }
  ],
  "spec": {
    "id": "self-employed-finland",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualIncome": {
          "type": "number",
          "minimum": 0
        },
        "yelIncome": {
          "type": "number",
          "readOnly": true
        },
        "yelPremium": {
          "type": "number",
          "readOnly": true
        },
        "taxableIncome": {
          "type": "number",
          "readOnly": true
        },
        "stateTax": {
          "type": "number",
          "readOnly": true
        },
        "municipalTax": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualIncome"
      ]
    },
    "constants": {
      "yelRate": 0.244,
      "yelMin": 9423.09,
      "yelMax": 214000,
      "municipalRate": 0.0757,
      "b1": 22000,
      "b2": 32600,
      "b3": 40100,
      "b4": 52100,
      "r1": 0.1264,
      "r2": 0.19,
      "r3": 0.3025,
      "r4": 0.3325,
      "r5": 0.375
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualIncome\": 50000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.yelIncome",
        "expr": "$round($min([$max([annualIncome, $const.yelMin]), $const.yelMax]), 2)"
      },
      {
        "path": "$.yelPremium",
        "expr": "$round(yelIncome * $const.yelRate, 2)"
      },
      {
        "path": "$.taxableIncome",
        "expr": "$round($max([0, annualIncome - yelPremium]), 2)"
      },
      {
        "path": "$.stateTax",
        "expr": "($t := taxableIncome; $round($const.r1 * $min([$t, $const.b1]) + $const.r2 * $max([0, $min([$t, $const.b2]) - $const.b1]) + $const.r3 * $max([0, $min([$t, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $min([$t, $const.b4]) - $const.b3]) + $const.r5 * $max([0, $t - $const.b4]), 2))"
      },
      {
        "path": "$.municipalTax",
        "expr": "$round(taxableIncome * $const.municipalRate, 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualIncome - yelPremium - stateTax - municipalTax]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'YEL is the part worth understanding: the premium is charged on a confirmed YEL income agreed with your pension company, not on your actual profit, and this model simply uses profit clamped between the YEL floor and ceiling as a stand-in — your confirmed figure may differ substantially. New entrepreneurs get 22% off the premium for the first four years, which is not applied here. Since the 2023 wellbeing-services reform the municipal share is small (7.57% on average) and most of the burden sits in the state scale. Earned-income deductions and the health insurance contribution are not modelled. Not tax advice.'"
            },
            {
              "id": "inputField",
              "type": "numericField",
              "label": "Annual business income (EUR)",
              "bind": "$.annualIncome",
              "placeholder": "50000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netIncomeTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "yelPremiumTile",
                  "type": "statTile",
                  "label": "YEL premium (24.4%)",
                  "bind": "$.yelPremium",
                  "format": "number"
                },
                {
                  "id": "stateTaxTile",
                  "type": "statTile",
                  "label": "State income tax",
                  "bind": "$.stateTax",
                  "format": "number"
                },
                {
                  "id": "municipalTaxTile",
                  "type": "statTile",
                  "label": "Municipal tax",
                  "bind": "$.municipalTax",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Veronmaksajat — Valtion tuloveroasteikko 2026",
                  "url": "https://www.veronmaksajat.fi/neuvot/henkiloverotus/tyo-elake-ja-etuudet/ansiotulojen-verot-ja-maksut/valtion-tulovero/",
                  "date": "2026-08-22"
                },
                {
                  "label": "Elo — YEL 2026: maksuprosentti 24,40 ja työtulon ala- ja ylärajat",
                  "url": "https://www.elo.fi/fi-fi/yrittaja/ohjeet/yel-2026",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "50,000 EUR business income — a typical full-time entrepreneur",
        "given": {
          "$.annualIncome": 50000
        },
        "expect": {
          "$.yelIncome": 50000,
          "$.yelPremium": 12200,
          "$.taxableIncome": 37800,
          "$.stateTax": 6367.8,
          "$.municipalTax": 2861.46,
          "$.netIncome": 28570.74
        }
      },
      {
        "description": "20,000 EUR — part-time",
        "given": {
          "$.annualIncome": 20000
        },
        "expect": {
          "$.yelIncome": 20000,
          "$.yelPremium": 4880,
          "$.taxableIncome": 15120,
          "$.stateTax": 1911.17,
          "$.municipalTax": 1144.58,
          "$.netIncome": 12064.25
        }
      },
      {
        "description": "120,000 EUR — well into the top state band",
        "given": {
          "$.annualIncome": 120000
        },
        "expect": {
          "$.yelIncome": 120000,
          "$.yelPremium": 29280,
          "$.taxableIncome": 90720,
          "$.stateTax": 25536.05,
          "$.municipalTax": 6867.5,
          "$.netIncome": 58316.45
        }
      }
    ]
  }
}