RENTAL INCOME

Rental income of natural person is treated as capital income in Finland and taxed at the tax rate in force. 2019 Capital Income Tax Rate –  Income Up to  €30,000  -Tax   30 %             Over   €30,000-Tax      34 %

Please see Finnish Tax Office WEB Pages for more details and up to date information on the Capital Income (rental income) taxation and on how to report it. https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/income-and-deductions/capital-income/

https://www.vero.fi/en/About-us/contact-us/forms/tayttoohjeet/7h-rental-income-rental-apartments--instructions/

Rental income tax rate for Limited Liability Companies is 20% (2019)

Rental income tax rate for Investment Funds is 0% (2019)

 

Calculation Example

Based on typical one room (studio) apartment, 28m2 in the apartment block, which rent would be 650-690 EUR/month

Vantaan Mittari Housing Company 02.2019 (location Vantaa, Greater Helsinki Area). Full price is 118 425 EUR