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Generic Tax Name Personal income tax - Church tax
Tax name in the national language Kirkollisvero/Kyrkoskatt
Tax name in English Church tax
Member State FI-Finland
Tax in force since 1992/12/30
If abolished, date on which the tax ceases to apply
Business version date 2011/01/01
Version date 2011/08/19
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

Income Tax Act of 30 December 1992 (1535/1992).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The local communities of the Evangelical Lutheran or the Orthodox Church.

In national accounts the church tax is regarded as a transfer from households to non-profit institutions, not as a tax.

Geographical Scope

Domestic-source income of non-residents is Taxed
Not Taxed

Non-residents are taxed on their income in Finland according to the Act on Withholding Tax on Non-Residents Income. See "Taxation of non-residents' income".

Employment incomes of married couples are Taxed jointly
Taxed separately


Individuals who are members of the local communities of the Evangelical Lutheran or the Orthodox Church.

Tax object and basis of assessment
As general rule, taxable income under personal income tax includes


Income considered Domestic income
Worldwide income (subject to double-tax relief)

Benefits in kind
The following benefits in kind are usually (partially or fully) taxable



The church tax is levied on the same taxable income as determined for municipal income tax purposes.


Deductions, Allowances, Credits, Exemptions
Deduction for professional expenses.
The deduction is:


Deductions from the tax base
The following items are usually (partially or fully) deductible


The basic yearly allowance for an individual amounts to: 2,250.00  EUR/National currency
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents

The basic allowance is granted on the basis of taxable income remaining after the other allowances have been subtracted. The maximum amount, EUR 2,250, is reduced by 20 % of income exceeding EUR 2,250.

An earned income allowance is calculated on the basis of taxpayers' income from work. The allowance is 51 % of income between EUR 2,500 and EUR 7,230, and 28 % of income exceeding EUR 7,230, until it reaches its maximum EUR 3,570. The amount of the allowance is reduced by 4.5 % of earned income minus natural deductions exceeding EUR 14,000.


There are also the following allowances:

  • a pension income allowance
  • deductions granted to sailors and to forestry workers
  • a student grant allowance
  • a disabled persons allowance
  • a discretionary allowance for circumstantial incapacity to pay taxes  

The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents
There are tax credits for:


An earned income tax credit is granted against state income tax on earned income. If the credit exceeds the amount of the state income tax, the excess is credited (proportionally) against municipal tax, church tax and health insurance contribution for medical care. The credit is 5.9 % of income from work exceeding EUR 2,500. The maximum credit is EUR 740. If the taxpayers earned income after natural dedcutions exceeds EUR 33,000, the credit is reduced by 1.2 % of the excess.

Losses can be
Carried-forward for Indefinite
Carried-back for Indefinite
Transferred to spouse or partner

The following income is exempted from income tax



See communal tax.

Rate(s) Structure
The following personal income tax rates apply to aggregate annual income (allowances not included)
Bracket 1 From   EUR/Natcur
To   EUR/Natcur

Church tax is levied at flat rates. The rates are set annually in each community by the local ecclesiastical council. In 2011 the rates vary between 1.00 and 2.00 %, with the average being 1.33 %.

Regional taxes
Regional taxes are (rate in capital region) A lump-sum amount:
A percentage of income:
A tax surcharge:

Local/municipal taxes
Local taxes are (rate in capital city) A lump-sum amount:
A percentage of income:
A tax surcharge:

Special surcharges
There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:

Separate taxation
Separate taxation applies to the following items: Employment income
Income from business or self-employed activities
Income from sport and entertainment activities
Benefits in kind (company car, meal cheques, etc)
Pension income
Owner-occupied immovable property
Interests from government bonds
Interests from corporate bonds
Interests from special saving accounts
Interests from deposits
Income from renting immovable property
Income from renting movable property
Capital gains on immovable property
Capital gains on movable property
Annuities from life insurance
Prizes and awards
Income from occasional activities
Revenues from donations and gifts
Revenues from lotteries and games activities

Withholding taxes
The tax is withheld when paid to residents on: Dividends:
Final Creditable
Interests from governments bonds:
Final Creditable
Interests from corporate bonds:
Final Creditable
Interests from special saving accounts:
Final Creditable
Interests from deposits:
Final Creditable


Married persons are taxed separately both on earned income and capital income. Minors are taxed on their own income, separate from their parents.

Tax due date

Tax collector

The tax is collected jointly with municipal income tax.


The employer or other payer of benefits and other payments is obliged to withhold an advance payment on salaries, wages and other kinds of income.

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d75

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2009 859.00 EUR 0.47
2008 852.00 EUR 0.44
2007 805.00 EUR 0.43
2006 763.00 EUR 0.44
2005 729.00 EUR 0.44
2004 717.00 EUR 0.45
2003 714.00 EUR 0.47
2002 726.00 EUR 0.49
2001 688.00 EUR 0.48
2000 615.00 EUR 0.45