VAT rates in Finland 2026: 25.5 %, 13.5 % and 10 %, and what goes where
Finland has three VAT rates in 2026. The general rate is 25.5 % and covers most goods and services. The reduced rate of 13.5 % covers food, restaurant and meal services, books, medicines, passenger transport, accommodation, sports services and admission to cultural events. The lowest rate, 10 %, covers newspapers and magazines. The 13.5 % rate replaced 14 % on 1 January 2026.
The rates in 2026
| Rate | What it covers, for example |
|---|---|
| 25.5 % | most goods and services: clothes, building supplies, alcohol and tobacco, accounting, cleaning, construction, hairdressing, car repair |
| 13.5 % | groceries, animal feed, restaurant and meal services, books (printed and electronic), medicines, sanitary products and baby nappies, passenger transport, accommodation, sports and gym services, admission to cultural and sports events, performers' fees, and from 2026 public broadcasting |
| 10 % | newspapers and magazines, printed and electronic |
| 0 % | exports outside the EU, sales of goods to VAT-registered buyers in other EU countries, some international transport |
Some sales are exempt from VAT altogether, such as health care. Unlike the 0 % rate, exempt sales give no right to deduct the VAT on your purchases.
How the rates changed
- 1 September 2024: the general rate rose from 24 % to 25.5 %.
- 1 January 2025: books, medicines, passenger transport, accommodation, sports and cultural services moved from 10 % to 14 %.
- 1 January 2026: the 14 % rate fell to 13.5 %.
For a service that spans a change, the rate is set by the day the service is completed. An advance payment takes the rate in force on the day the money reaches the seller.
The traps
- Alcohol in a restaurant is 25.5 %, even though the food on the same bill is 13.5 %. Split the bill by rate.
- Food delivery by a taxi is 25.5 %, while carrying passengers is 13.5 %.
- Health care by a licensed professional can be exempt, but relaxation treatments and products sold alongside it are 25.5 %.
- Old prices. A price list or till still set to 14 % charges the wrong VAT; check the till as well as the invoices.
A wrong rate costs the seller the difference, or the buyer the deduction. Our VAT guide covers the rest of Finnish VAT, and our article on invoice requirements shows how the rates go on an invoice.
If you want an accounting company in Finland to check the rates on every sale and file the VAT returns, both are in our monthly fee.
Sources
Please note: this is general information about Finnish rules, not advice for your own situation, and the rules change. Ask us before you act on it.
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