How the Finland toiminimi calculator is verified

Inputs

Input	Field	Type
Annual business income (EUR)	`annualIncome`	number

The formula

Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.

Derived value	Field	Formula (JSONata)
Yel Income	`yelIncome`	`$round($min([$max([annualIncome, $const.yelMin]), $const.yelMax]), 2)`
YEL premium (24.4%)	`yelPremium`	`$round(yelIncome * $const.yelRate, 2)`
Taxable Income	`taxableIncome`	`$round($max([0, annualIncome - yelPremium]), 2)`
State income tax	`stateTax`	`($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 - $const.b4]), 2))`
Municipal tax	`municipalTax`	`$round(taxableIncome * $const.municipalRate, 2)`
Net income / year	`netIncome`	`$round($max([0, annualIncome - yelPremium - stateTax - municipalTax]), 2)`

Rates and thresholds

The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.

Constant	Value
`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

Test vectors (3)

Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.

Case 1 — 50,000 EUR business income — a typical full-time entrepreneur

given `annualIncome`	50000
expect `yelIncome`	50000
expect `yelPremium`	12200
expect `taxableIncome`	37800
expect `stateTax`	6367.8
expect `municipalTax`	2861.46
expect `netIncome`	28570.74

Case 2 — 20,000 EUR — part-time

given `annualIncome`	20000
expect `yelIncome`	20000
expect `yelPremium`	4880
expect `taxableIncome`	15120
expect `stateTax`	1911.17
expect `municipalTax`	1144.58
expect `netIncome`	12064.25

Case 3 — 120,000 EUR — well into the top state band

given `annualIncome`	120000
expect `yelIncome`	120000
expect `yelPremium`	29280
expect `taxableIncome`	90720
expect `stateTax`	25536.05
expect `municipalTax`	6867.5
expect `netIncome`	58316.45

Sources

Veronmaksajat — Valtion tuloveroasteikko 2026 · checked 2026-08-22
Elo — YEL 2026: maksuprosentti 24,40 ja työtulon ala- ja ylärajat · checked 2026-08-22

Check it yourself — and reuse it

The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.

This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.

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