Taxes in Europe Database v2
The Act on Public Broadcasting Tax of 31 August 2012 (484/2012)
Individuals living and companies and organisations based in the Åland Islands are exempt from the Public Broadcasting Tax.
Individuals aged 18 or over during the taxation year. Companies and organisations based in Finland.
The Public Broadcasting Tax is a personal type of tax, included in the official calculations of the withholding rates printed on 2014 tax cards. It is also included in the 2014 prepayment rates for the individuals who pay self-initiated prepayments.
The tax may be less than the €143 maximum amount if
It will not be collected at all if
The taxpayers income is below € 7,500.00 meaning that the amount would stay below €51;
The taxpayers age is under 18;
The taxpayers tax domicile is in the Åland Islands.
Companies and organisations
For companies and organisations the tax is based on taxable income.
For individuals 0.68% of the sum of earned income and capital income, however the maximum amount to pay is €143. Individuals are not liable to pay the tax if it stays below €51.
For companies and organisations with taxable income over 50,000 euros the Public Broadcasting Tax is 140 euros. A tax of 0.35% applies for the portion of income surpassing 50,000 euros with the addition that the annual tax shall be no more than 3,000 euros.