Country Profile: Finland
Tax to GDP ratio: 42.4%
Aviation: No tax in place
Financial Transactions Tax (FTT): Yes – tax in place
Finland levies a 1.6% financial transactions tax (FTT) on the transfer of certain Finnish securities, primarily equities, including bonds, debt securities, and derivatives. A higher rate of 2% applies to transfers involving Finnish real estate investment trusts (REITs) or housing companies. However, transfers conducted on a qualified stock exchange are exempt from the tax.
In addition, the FTT generally does not apply if both parties involved in the transfer are non-residents of Finland—unless the non-resident party is a company whose assets consist of more than 50% immovable property located in Finland and the securities being transferred are REIT or housing company shares.
Oil & Gas Revenues: No information available
Carbon Pricing: Yes – Carbon pricing instrument in place
- Instruments: National Carbon tax, Regional ETS
- Emissions covered: 0.45%, 0.38%
- Price: €93.02, €57.03
- Revenue: €1,305 million, €43,558 million
- Sectors covered: Industry, Mining and extractives, Transport, Buildings, Agriculture, forestry and fishing fuel use, Electricity and heat, Industry, Mining and extractives, Aviation
- Offsetting: Not permitted, Not permitted
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