Finland VAT Rate (2026)
Finland has one of the highest standard VAT rates in the EU at 25.5%. Reduced rates of 14% (food, animal feed, restaurant meals) and 10% (books, medicines, hotel accommodation, passenger transport) apply to essential categories.
Finland VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 25.5% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 14% | Reduced | Foodstuffs; some agricultural supplies; restaurants; some soft drinks; take away food; cut flowers and plants for food production. |
| 10% | Reduced | Pharmaceutical products; passenger transport; books (excluding e-books); newspapers and periodicals (sold on subscription); admission to cultural events and amusement parks; TV licence; writers and composers; hotel accommodation; admission to sports events; use of sports facilities; domestic transport. |
| 0% | Zero | Printing services for publications of non-profitmaking organisations; intra-community and international transport; some taxation of gold ingots, bars and coins. |
Finland standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jun 1994 – 1 Jul 2010 | 22% |
| 1 Jul 2010 – 1 Jan 2013 | 23% |
| 1 Jan 2013 – 1 Sep 2024 | 24% |
| 1 Sep 2024 – present | 25.5% |
Reduced rate categories in detail
14% reduced rate
The 14% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
10% reduced rate
The 10% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Finland
Finland applies its standard 25.5% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Finland
Tourist VAT refund in Finland
Non-EU residents shopping in Finland can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Finland VAT refund
Key facts
- Registration threshold: €15,000 annual turnover
- Standard rate: 25.5%
- Reduced rates: 14%, 10%, 0%
- Tax authority: Verohallinto (Finnish Tax Administration)
- Currency: EUR
FAQ
What is the VAT rate in Finland?
The standard VAT rate in Finland is 25.5%.
Reduced rates of 14% and 10% and 0% apply to essential goods and services.
What is the import VAT rate for Finland?
Import VAT into Finland is charged at the standard 25.5% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Finland VAT number?
Finland VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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