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Generic Tax Name Public broadcasting tax
Tax name in the national language Laki yleisradioverosta/Lag om rundradioskatt
Tax name in English Public broadcasting tax
Member State FI-Finland
Tax in force since 2013/01/01
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 Act on Public Broadcasting Tax of 31 August 2012 (484/2012)

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


Geographical Scope

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. 

Tax object and basis of assessment

Individual taxpayers

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

  • The taxpayers income does not reach €21,029.00.

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.

Deductions, Allowances, Credits, Exemptions
Rate(s) Structure

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.

Tax due date
Tax collector
Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code -