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Finland had the 9th highest tax wedge among the 35 OECD member countries in 2017. The country had the 7th highest position in 2016. The average single worker in Finland faced a tax wedge of 42.9% in 2017 compared with the OECD average of 35.9%.
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This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
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This note describes the taxation of energy use in Finland. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).
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The tax-to-GDP ratio in Finland increased by 0.2 percentage points, from 43.9% in 2015 to 44.1% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.
These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.
English, PDF, 513kb
This country note provides an environmental tax and carbon pricing profile for Finland. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.