Finnish VAT (ALV) Guide & Calculator
Calculate Finnish VAT with our simple tool. In Finland, VAT is known as Arvonlisävero (ALV) in Finnish and Mervärdesskatt (Moms) in Swedish. Our calculator helps you find gross and net prices for any of Finland's current VAT rates.
Current VAT Rates in Finland
Finland applies three different VAT rates:
- Standard Rate (24%): This is the default rate for most goods and services.
- Reduced Rate (14%): This rate applies to foodstuffs, animal feed, and restaurant and catering services.
- Second Reduced Rate (10%): This rate applies to books, pharmaceuticals, passenger transport, accommodation services, and tickets to cultural and sporting events.
Note that the Åland Islands, an autonomous region of Finland, have a special status and are considered outside the EU VAT area for transactions of goods.
History of VAT in Finland
Finland introduced its Value Added Tax system on June 1, 1994, replacing the previous turnover tax system. The change was part of the preparation for joining the European Union in 1995. The initial standard rate was 22%. The rates have been adjusted since, with the current standard rate of 24% being implemented in 2013.
| Period | Standard Rate | Reduced Rate(s) |
|---|---|---|
| From 01/01/2013 | 24% | 14% / 10% |
| From 01/07/2010 | 23% | 13% / 9% |
| From 01/10/2009 | 22% | 12% / 8% |
| From 01/01/1998 | 22% | 17% / 8% |
| From 01/01/1995 | 22% | 17% / 12% / 6% |
| From 01/06/1994 | 22% | 12% / 5% |