How does progressive state tax (Valtion tulovero) work in Finland?

Annual income up to €20,500 is exempt from state tax. Higher income is taxed progressively in brackets of 12.64%, 19.00%, 30.25%, and 34.00% for top earners over €150,000.

What is municipal tax (Kunnallisvero)?

Every municipality in Finland levies an income tax. Following recent social and healthcare reforms, municipal tax rates range from 4.4% to 10.8%, with the average around 7.50%.

What is TyEL and how much is deducted for pension?

TyEL is statutory occupational earnings-related pension insurance. Employees aged 17–52 and 63–67 contribute 7.15% of gross earnings, while the employer pays approximately 17.35%.

2026 rates · State tax, Kunnallisvero & TyEL

芬兰薪资与税费计算器 2026

精准测算2026年芬兰税后到手薪资：个人所得税阶梯税率、社会保障缴费及雇主全部用工支出。

输入信息

月度税前工资（毛收入）

Holiday bonus (Lomaraha)

Municipality (Kunnallisvero)

计算结果与税后工资

月度税前基本工资：3.800,00 €

年度税前总收入（毛薪）：47.500,00 €

TyEL pension contribution (7.15%):-271,70 €

Unemployment insurance (0.79%):-30,02 €

State income tax (Valtion tulovero):-367,23 €

Municipal tax (Kunnallisvero):-258,45 €

法定扣除与专项附加扣除：+145,20 €

Total employee deductions & taxes:-782,20 €

每月税后实发工资（到手薪资）：3.017,80 €

年度税后实发薪资：36.213,60 €

Total employee tax rate:20,58 %

社会保险缴费：760,00 €

Total monthly employer cost:4.560,00 €

常见问题

常见问题 — 芬兰薪资与所得税制度

芬兰的累进国家税（Valtion tulovero）如何运作？

年收入不超过€20,500的部分免征国家税。更高收入按12.64%、19.00%、30.25%和34.00%的税率档次累进征税，最高档次适用于超过€150,000的高收入者。

什么是市政税（Kunnallisvero）？

芬兰每个市镇都征收所得税。在近期社会和医疗改革之后，市政税税率范围为4.4%至10.8%，平均约为7.50%。

什么是TyEL，养老金扣款是多少？

TyEL是法定职业收入相关养老保险。17–52岁和63–67岁的员工按工资总额的7.15%缴款，而雇主缴纳约17.35%。

芬兰薪资与税费 计算器 2026

输入信息

计算结果与税后工资

常见问题 — 芬兰薪资与所得税制度

拓展跨境业务或雇用海外员工？

芬兰薪资与税费计算器 2026