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Finland VAT Rates 2026

Finland (Suomi) levies Value Added Tax as Arvonlisävero (ALV). The standard rate is 25.5%, applied to most goods and services. Reduced rates of 13.5% and 10% apply to food, restaurant and catering services, books, medicines, hotel accommodation, public transport, cultural and sports events.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/FI endpoint to get Finland data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/FI
# No authentication required for rate lookups

# Response:
# { "country_code": "FI", "tax_type": "vat",
#   "standard_rate": 25.5, "reduced_rates": [13.5, 10],
#   "currency": "EUR", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Finland standard rate.

// 1. Validate the customer's Finland VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/FI/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Finland VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/FI').then(r => r.json());
// → { standard_rate: 25.5, reduced_rates: [13.5, 10] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Finland standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Finland VAT

Finland's 25.5% standard rate, introduced in September 2024, is the second-highest in the EU after Hungary — and the only one expressed in half-points. The reduced-rate structure has been in constant motion: most 10% items jumped to 14% in 2025, and that band was then trimmed to 13.5% in January 2026. The åland Islands are excluded from the EU VAT area for goods, creating a tax border within Finland itself.

VAT in Finland is administered by the Verohallinto (Finnish Tax Administration). Finland VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · Vero — Arvonlisäverotus (accessed Jun 2026)

Rate history

• 2024Standard rate raised from 24% to 25.5% in September
• 2025Most 10% items (books, medicines, accommodation) moved to 14%
• 2026The 14% reduced rate was cut to 13.5% in January

Frequently asked questions

VAT & GST rates in other EU countries