Finland VAT calculator (arvonlisävero)
Finland VAT calculator (arvonlisävero)Finnish VAT is 25.5% as the general rate, 13.5% on groceries, restaurant meals, books and transport — reduced from 14% on 1 January 2026 — and 10% on newspapers and magazines, with the small-business exemption lasting while turnover stays at or under 20,000 EUR.
Worked example · Vat Amount
With Amount of 100, this model computes Vat Amount of 25.50. See the full working.
✓ Verified against 6 self-test cases Updated for 2026 · sources checked 2026-10-05
How alv (vat) in Finland is calculated
Finland has changed its VAT rates twice in recent years, and both changes are still working their way through the guidance you will find online. The general rate rose to 25.5% on 1 September 2024. Then on 1 January 2026 the main reduced rate *fell* from 14% to 13.5%. So an invoice for the same groceries or restaurant meal carries a different rate depending on which side of that date it falls, and a page quoting 14% today is simply out of date.
The third rate, 10%, covers newspapers and magazines in print and electronic form. Exports, intra-EU sales to VAT-liable buyers and vessel transactions are zero-rated, which is a different mechanism from a rate you choose, so it is not in the category selector.
The small-business exemption runs on a 20,000 EUR turnover limit, and the test looks at both the current and the previous calendar year: exceed it in either and the exemption ends. That two-year framing is easy to miss, and it means a good year behind you can make this year taxable even if this year is quiet.
Worked example
ShowHide the full working: 6 inputs, 6 computed steps
| Inputs | |
|---|---|
| Amount | 100 |
| Direction | Add VAT (net → gross) |
| What is being supplied | Standard — 25.5% (since 1 September 2024) |
| B2B reverse charge applies | no |
| Turnover this year | 0 |
| Turnover last year | 0 |
| Computed by the engine | |
| Rate | 0.255 |
| Effective Rate | 0.255 |
| Net Amount ✓ pinned | 100 |
| Vat Amount ✓ pinned | 25.5 |
| Gross Amount ✓ pinned | 125.5 |
| Must Register | no |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What is the VAT rate in Finland in 2026?
25.5% as the general rate, in force since 1 September 2024. The main reduced rate is 13.5% from 1 January 2026, down from 14%, and newspapers and magazines are 10%.
Did the reduced VAT rate change?
Yes. It was 14% through 31 December 2025 and is 13.5% from 1 January 2026. Vero publishes both the current rate and the date it took effect, so a historical invoice needs the rate in force on the day.
How much VAT is on 100 EUR?
25.50 EUR at the general rate, for 125.50 EUR gross. At the 13.5% reduced rate it is 13.50 EUR, and at 10% it is 10.00 EUR.
When must I register for VAT in Finland?
Once turnover exceeds 20,000 EUR. The test covers both the current and the previous calendar year, so exceeding the limit in either one ends the small-business exemption.
Sources
- Vero — Rates of VAT (general 25.5%, reduced 13.5% and 10%) · checked 2026-10-05
- Vero — VAT exemption for small businesses (EUR 20,000 turnover limit) · checked 2026-10-05
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 6 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 6 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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