Finland (FI) Data

The Åland Islands are excluded from the scope of VAT.

.

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 24%
Reduced 1 14%
Reduced 2 10%
Special 0 0% Printing services for membership publications of non-profit making organisations

 

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/06/1994 12 | 5 22
01/01/1995 17 | 12 | 6 22
01/01/1998 17 | 8 22
01/10/2009 12 | 8 22
01/07/2010 13 | 9 23
01/01/2013 14 | 10 24

 

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 14  
2 Water supplies 24  
3 Pharmaceutical products 10  
4 Medical equipment for disabled persons 24

Ex

 
Children’s car seat 25  
5 Transport of passengers

(+see n° VI)

10  
6 Books 10  
Books on other physical means of support 24  
Newspapers 10

24

newspapers and periodicals provided that they are sold on subscription for a period of at least one month
Periodicals 10

24

7 Admission to cultural services (shows, cinema, theatre) 10  
Admission to amusement parks 10  
8 Pay TV/ cable TV 24  
TV licence 10  
9 Writers, composers, etc. Ex

10

Copyright royalties collected by copyright organisations
10 Social housing 24  
10a Renovation and repairing of private dwellings 24  
10b Window cleaning and cleaning in private households 24  
11 Agricultural inputs 24

14

 
12 Hotel accommodation 10  
12a Restaurant and catering services 14  
13 Admission to

Sporting events

10

14

 
14 Use of

Sporting facilities

10  
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec Ex  
16 Supplies by undertakers and cremation services Ex  
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec Ex  
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 24  
19 Minor repairing (including mending and alteration) of: 24  
Bicycles 24  
Shoes and leather goods 24  
Clothing and household linen 24  
20 Domestic care services (**) 24  
21 Hairdressing 24