As of 1 January 2012, the corporate income tax rate in Finland was reduced from 26% to 24.5%. This is a welcome change, a permanent saving for companies of all sizes.
At the same time, the tax rate for capital income (including capital gains) was increased from 28% to 30%. In addition, for capital income exceeding 50,000 EUR, the applicable tax rate is 32%.
Further, the maximum amount of dividends that can be distributed tax-exempt to a private individual from a non-listed company was reduced from 90,000 EUR to 60,000 EUR.