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Generic Tax Name Landfill tax
Tax name in the national language Jätevero/Avfallskatt
Tax name in English Waste Tax
Member State FI-Finland
Tax in force since 2011/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

The Waste Tax Act of 17 December 2010 (1126/2010).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


Landfill site operators.

Tax object and basis of assessment

Deliveries of waste to landfills.

Taxable waste groups are based on the Ministry of th Environment Degree on the list of the most common wastes and of hazardious wastes (1129/2001), as governed by the Waste Act (646/2011). It is based on Comission Decision 2000/532/EC replacing Decision 94/3/EC, establishing a list of wastes pursuant to Article 1(a) of Council Directive 75/442/EEC on waste, and Council Decision 94/904/EC establishing a list of hazardous waste pursuant to Article 1(4) of Council Directive 91/689/EEC on hazardous waste.

Deductions, Allowances, Credits, Exemptions


  • Hazardous waste, waste utilised in the construction of the landfill site not including glass waste and some concrete waste.
  • Sites where only soil and stone are deposited are not in the scope of the tax. Sorted waste intended for recycling or disposition can be stored on a separate area tax‑free for three years.
  • Under the Waste Tax Act, tax exemption for de-inking sludge is applicable from the beginning of the calendar month after the European Commission has approved the exemption.
Rate(s) Structure

EUR 55.00 per tonne of waste. A special conversion coefficient is applied when waste cannot be weighted.

Tax due date

As waste is delivered to a landfill.

Tax collector

The tax is accounted for quarterly. The landfill operator has to file a tax declaration not later than on the 18th day following the tax period. The tax must be paid not later than on the 27th day.

The excise duty is collected by the customs.

Special features

In addition, the landfill operator has to file a declaration of other than taxable waste which is delivered to a landfill at the same time as a tax declaration.

Economic function

Environmental taxes

Tax revenue
ESA95 code d29fa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 56.00 EUR 0.03
2011 64.00 EUR 0.03
2010 42.00 EUR 0.02
2009 45.00 EUR 0.03
2008 52.00 EUR 0.03
2007 56.00 EUR 0.03
2006 55.00 EUR 0.03
2005 53.00 EUR 0.03
2004 42.00 EUR 0.03
2003 41.00 EUR 0.03
2002 31.80 EUR 0.02
2001 31.30 EUR 0.02
2000 33.30 EUR 0.02