# ALV-laskuri 2026 — Finland VAT calculator

Source page: https://valem.run/calculators/finland/vat

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.

**Tax year:** 2026

## How it 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meal carries a different rate depending on which side of that date it falls, and a page quoting 14% today is simply out of date.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

With Amount of 100, this model computes Vat Amount of 25.50.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |
| `priorYearTurnover` | Turnover last year | number |

## Sources

- [Vero — Rates of VAT (general 25.5%, reduced 13.5% and 10%)](https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/) (checked 2026-10-05)
- [Vero — VAT exemption for small businesses (EUR 20,000 turnover limit)](https://www.vero.fi/en/detailed-guidance/guidance/48658/vat-exemption-for-small-businesses/) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/finland/vat.json
- Compute by URL: https://valem.run/calculators/finland/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `finland/vat`)