What are the VAT (ALV) rates in Finland in 2026?

The Finnish Value-Added Tax (arvonlisävero, ALV) system has three main rates: (1) Standard rate of 25.5 % for most commercial goods and services, (2) Reduced rate of 14 % for groceries, animal feed, and restaurant/catering services, and (3) Reduced rate of 10 % for books, medicines, passenger transport, hotel accommodation, and cultural/sporting events.

How do you add 25.5 % VAT to a net amount in Finland?

To add Finnish 25.5 % VAT to a net price, multiply the net price by 1.255. For example: 100 € net × 1.255 = 125.50 € gross (where the VAT portion is 25.50 €).

How do you extract 25.5 % VAT from a gross price (price including VAT)?

To find the net price without tax, divide the gross total by 1.255. To find the VAT amount alone, multiply the gross amount by 0.203187 (or subtract the net price from the gross price). For example, with a 100 € retail receipt: Net price is 100 / 1.255 = 79.68 €, and VAT is 20.32 €.

When did Finland increase its VAT rate to 25.5 %?

Finland increased its standard VAT rate from 24.0 % to 25.5 % on September 1, 2024. The 25.5 % rate remains the standard rate throughout 2026.

What is the VAT registration threshold in Finland for small businesses?

Businesses operating in Finland are required to register for VAT if their turnover exceeds 20,000 € during a 12-month financial period (raised from 15,000 € in 2025). Below this threshold, registration is optional.

Finland VAT 25.5 % (2026)

Finland VAT Calculator 2026 (25.5 %)

Calculate Finnish Value-Added Tax (arvonlisävero / ALV) instantly. Add 25.5 %, 14 %, or 10 % VAT to a net price, or extract VAT from a gross receipt.

Price excl. VAT (Net)

€

Quick select:

Select VAT rate

Custom rate (%)

Calculation ResultALV: 25.5 %

Total Price incl. VAT (Gross)

125,50 € €

VAT share of gross amount: 25,50 € €

Net (80 %)ALV (20 %)

Price excl. VAT (Net):100,00 € €

VAT amount (25.5 %):+25,50 € €

Total Price incl. VAT (Gross):125,50 € €

Difference vs former 24 % rate:+1,50 € €

The 25.5 % rate increases tax by 1.50 € per 100 € of net sales.

Finnish VAT Rates Overview 2026

Finland operates a standard VAT rate of 25.5 % alongside two reduced rates (14 % and 10 %) and a 0 % zero rate.

25.5 %Standard rate

Most commercial goods, digital products, and services

14 %Reduced rate

Food, groceries, restaurant, and catering services

10 %Reduced rate

Books, medicines, public transport, hotels, cinema

0 %Zero-rated

Exports and intra-EU B2B supplies

How to add VAT to a price? (Net → Gross)

Gross price = Net price × 1.255

Example: 100 € net × 1.255 = 125.50 € gross (VAT portion is 25.50 €).

How to extract VAT from a total? (Gross → Net)

Net price = Gross price ÷ 1.255 (or × 0.7968)

Example: 125.50 € gross ÷ 1.255 = 100.00 € net (VAT portion is 25.50 €).

VAT Multipliers & Calculation Formulas (25.5 %, 14 %, 10 %)

Use these handy multipliers for instant manual calculations or Excel spreadsheets.

VAT Rate	Add VAT (Net → Gross)	Extract VAT (Gross → Net)	VAT share of gross total
25.5 % (Standard)	Multiply by 1,255	Divide by 1,255 (× 0,796813)	Multiply by 0,203187 (20,32 %)
14 % (Groceries & food)	Multiply by 1,140	Divide by 1,140 (× 0,877193)	Multiply by 0,122807 (12,28 %)
10 % (Books & culture)	Multiply by 1,100	Divide by 1,100 (× 0,909091)	Multiply by 0,090909 (9,09 %)
24 % (Legacy rate)	Multiply by 1,240	Divide by 1,240 (× 0,806452)	Multiply by 0,193548 (19,35 %)

Source: Finnish Tax Administration (Vero.fi) — Value-Added Taxation

Finnish VAT Rates Overview 2026

How to add VAT to a price? (Net → Gross)

How to extract VAT from a total? (Gross → Net)

VAT Multipliers & Calculation Formulas (25.5 %, 14 %, 10 %)

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