Finland capital gains tax calculator
Finland taxes gains as capital income (pääomatulo) in one pool: 30% up to 30,000 euros of the year’s capital income and 34% above, whatever the asset. Losses net euro-for-euro, crypto included, and your permanent home is exempt once you have owned and lived in it two years.
Work out the tax on a share, crypto or property disposal from your dates and costs. Enter sales by hand or import your Nordnet or exchange CSVs, and the calculator splits multi-parcel sales under FIFO, nets the year’s losses across every card and shows the 30%/34% arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-17, from Vero Skatten’s selling shares pages.
Current rules
The rates behind the number
The capital-income scale by year
| Tax year | Up to EUR 30,000 | Above EUR 30,000 |
|---|---|---|
| 2021 to 2024 | 30% | 34% |
| 2025 | 30% | 34% |
| 2026 | 30% | 34% |
| 2027 (planning assumption) | 30% | 34% |
Rates and exemptions
| Rule | Value |
|---|---|
| Shares and equity funds | 30% to EUR 30,000, 34% above (one pooled base) |
| Crypto (ordinary capital income, losses deductible) | 30% to EUR 30,000, 34% above |
| Other capital income (currency, collectibles, receivables) | 30% to EUR 30,000, 34% above |
| Holiday homes and rental property | 30% to EUR 30,000, 34% above |
| Your permanent home (owned and lived in 2 years) | Exempt |
| Losses | Net the year's capital income; excess carries ten years |
| Annual general exemption | None (only a narrow EUR 1,000 de minimis) |
Tables are rendered from the source records retrieved 2026-09-17; each links back to the authority page above.
Questions
Finland capital gains questions
How much is capital gains tax in Finland?
Capital gains are capital income (pääomatulo): 30% of the year's capital income up to 30,000 euros and 34% of the part above it. The same scale and the same threshold cover shares, funds, crypto, foreign currency, personal property and real estate alike, because Finland pools them all in one base, per person. Your salary never changes these rates.
How is the gain calculated?
Sale proceeds minus selling costs, against what the asset cost you plus acquisition costs and, for property, improvements. Every class's gains and losses then pool into the year's capital income, so the 30,000 euro threshold is a year-level test across all of them, not a per-sale figure.
Do losses reduce the tax?
Yes, euro-for-euro: losses net against the year's capital income in full, crypto losses included. When the year ends with more losses than income, Vero confirms the difference as a deficit (vahvistettu tappio) that stays deductible from future capital income for ten tax years.
How are capital gains taxed in Finland?
Capital income (paaomatulo: gains on shares, funds, crypto, foreign currency, personal property and real estate alike) is taxed in its own base at 30% up to EUR 30,000 of the year's total capital income and 34% above it, per person (spouses are taxed separately; the threshold never doubles). Vero's 2026 tax bases page confirms the EUR 30,000 threshold for 2026. Sources: https://www.vero.fi/en/individuals/property/investments/selling-shares/ and https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/tax_card/tax-rate-and-income-ceiling/tax-bases/
What happens to losses I could not deduct?
Losses net against the year's capital income euro-for-euro, across every asset class including crypto; a capital-income deficit is confirmed as a deficit (vahvistettu tappio) and deducted from capital income over the following 10 tax years (Tuloverolaki 118 section 3 moment, in force from tax year 2020; the five-year rule it replaced ended with deficits confirmed for 2019). Source: https://www.vero.fi/henkiloasiakkaat/vahennykset/mita-voi-vahentaa/alijaamahyvitys/ (the English selling-shares page still quotes the pre-2020 five years)
Is my home exempt?
Yes, when you have owned the home for at least two years and it was used as a permanent home continuously for at least two years during your ownership (yours, your spouse's or a child under 18's): the gain is fully exempt, though the sale is still reported and a loss on an exempt home is not deductible. Finland has no replacement-home rollover: buying a more expensive home never defers the gain. A home sold before the two years are up is fully taxable.
Verification
References
Sources
The pages the figures on this page were read from.
Laki vuoden 2021 tuloveroasteikosta (1204/2020)
Used for income tax. Retrieved .
Laki vuoden 2022 tuloveroasteikosta (1131/2021)
Used for income tax. Retrieved .
Laki vuoden 2023 tuloveroasteikosta (1122/2022)
Used for income tax. Retrieved .
Laki vuoden 2024 tuloveroasteikosta (1193/2023)
Used for income tax. Retrieved .
Laki vuoden 2025 tuloveroasteikosta (701/2024)
Used for income tax. Retrieved .
Laki vuoden 2026 tuloveroasteikosta (1140/2025)
Used for income tax. Retrieved .
Valtioneuvosto: Hanke VM065:00/2024
Used for income tax. Retrieved .
Used for VAT and GST. Retrieved .
Used for capital gains tax. Retrieved .
Official links
The country's tax authority and its capital gains tax pages.
Tax authority. Checked .
Capital gains tax. Checked .
How the calculator works and is tested
Every rate, threshold and date on this page comes from 15 dated records covering 2021 to 2027. Each record names the page it was read from and the day it was retrieved. The calculator applies the record in force on the day of each sale and stops with an error when none is, instead of estimating.
Sales are matched to purchases by the country's own rule: first in, first out by default, the UK's same-day, 30-day and Section 104 rules, and Canada's average cost. A sale not fully valued in the country's currency is flagged and left out of the result, never guessed.
Every country has a calculation engine with its own test file of worked cases. Where a calculator ships sample exports, tests run them through the import adapters and check that each file is detected and read correctly. Type checks, linting, unit tests and backend tests run on every change, and English page renders are compared with stored snapshots.