Employee contributions
Employees aged 18 to 52 pay 7.30% of salary to the earnings-related pension scheme (TyEL), 0.89% to unemployment insurance and 0.88% as the health insurance daily allowance contribution, which applies from a salary of €17,255 a year. All three are deducted before tax is worked out.
Income tax in 2026
Since the 2023 health and social services reform, most income tax goes to the state. The 2026 scale cut the top marginal rate to about 52%:
| Taxable earned income, 2026 | State tax rate |
|---|---|
| Up to €22,000 | 12.64% |
| €22,000 to €32,600 | 19% |
| €32,600 to €40,100 | 30.25% |
| €40,100 to €52,100 | 33.25% |
| Over €52,100 | 37.5% |
On top comes municipal tax, 7.60% on average in 2026, from 4.70% in Kauniainen to 10.90% in Pomarkku, the health care contribution of 1.10% and, for church members, church tax of about 1% to 2%. Taxable income is salary minus the €750 income-earning deduction, the contributions above and the basic deduction of up to €4,265 for low incomes.
The work income credit (työtulovähennys) then comes off the tax: 18% of salary, at most €3,430, plus €105 for each child under 18 (doubled for a sole guardian). It shrinks by 2% of net earned income between €35,000 and €50,550, so above that it stays at €3,119. Finally the Yle tax for public broadcasting is 2.5% of income above €15,150, at most €160 a year.
A worked example
On €4,000 a month in Helsinki, €48,000 a year, no church: pension, unemployment and daily allowance contributions are €3,504, €427 and €422. Taxable income is €48,000 − €750 − €4,354 = €42,896. State tax on the scale is €7,993, less the work income credit of €3,185, leaving €4,808. Municipal tax at 5.30% is €2,274, the health care contribution €472 and the Yle tax €160. Take-home pay is €35,933 a year, €2,994 a month.
The same salary in different municipalities
| Municipality | Municipal tax | Net on €4,000 | Net on €6,000 |
|---|---|---|---|
| Kauniainen (lowest) | 4.70% | €3,016 | €4,074 |
| Helsinki | 5.30% | €2,994 | €4,042 |
| Espoo | 5.30% | €2,994 | €4,042 |
| Vantaa | 6.40% | €2,955 | €3,982 |
| Turku | 7.10% | €2,930 | €3,945 |
| Tampere | 7.60% | €2,912 | €3,918 |
| Oulu | 8.10% | €2,894 | €3,891 |
| Lahti | 8.60% | €2,876 | €3,864 |
| Pomarkku (highest) | 10.90% | €2,794 | €3,740 |
Monthly take-home pay without church tax, 12 equal salaries.
What this leaves out
Your employer withholds tax at the percentage on your tax card, which Vero sets from the same rules; any difference is settled in the annual tax assessment. Employees aged 53 to 62 pay a higher pension contribution. Capital income, interest on student loans, household and commuting deductions beyond the €750 already included, and the special tax for key foreign workers (25% flat rate) are not included.