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.