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.

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