Statutory and legislative payroll changes in Finland, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
State tax scale indexed, top marginal rate cut to 52%, earned-income credit raised
Effective 1 Jan 2026
For 2026 the lower thresholds of the state income tax scale were indexed by about 3.5%, and the top marginal tax rate was lowered to 52% (previously about 59%). The maximum earned-income tax credit (työtulovähennys) rose by €205 to €3,430, and its child supplement rose by €55 to €105 per child.
For the employer
- Withholding is driven by each employee's tax card - make sure 2026 tax cards from Vero are loaded for the first 2026 pay run.
For the employee
- Most earners see lower withholding in 2026; higher earners benefit most from the top marginal rate cut.
Source: Vero (Finnish Tax Administration) - Muutokset veroperusteisiin 2026 · Last verified 1 October 2026
Pay transparency bill: pay-gap reporting via the Incomes Register
Proposed from 1 Jan 2027 Draft — not yet law
On 9 July 2026 the government proposed amendments to equal-pay legislation implementing the EU pay transparency directive, with entry into force proposed for 1 January 2027. Employers regularly employing at least 100 workers would report gender pay-gap data through the Incomes Register.
For the employer
- If you regularly employ 100+ workers, prepare to report pay-gap data through the Incomes Register.
For the employee
- Pay-gap information on your employer becomes available through the new reporting.
Government proposal - subject to parliamentary approval.
Source: Finnish Government - Hallitus esittää lakimuutoksia palkkauksen läpinäkyvyyden vahvistamiseksi · Last verified 1 October 2026