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 |