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Finland vs Estonia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇫🇮 Finland
vs
🇪🇪 Estonia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
~44–51.4%
Consolidation budget; high rates maintained
No change
22%
22% national + local supplement; defence spending driving rate increases
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10–25.5%
25.5% standard (raised 2024) maintained
No change
9–24%
24% standard; defence-driven fiscal pressure
No change

Corporate Tax Rate

Corporate Tax Rate
20%
20% stable; R&D deduction enhanced
No change
22%
22% on distributed profits; retained earnings still 0%
No change

Capital Gains Tax

Capital Gains Tax
30–34%
CGT rates unchanged
No change
22%
22% as income
No change

Social Security & Payroll

Social Security / Payroll
~36%
Austerity measures affecting some social contributions
No change
~33%
33% social tax maintained; III pillar voluntary pension growing
No change
State, Regional & Local Taxes

🇫🇮 FinlandMunicipal Income Tax

Finland's 309 municipalities set their own income tax rates (municipal tax) ranging from ~16.5% to ~22.5%, averaging ~20%. This is added to the national progressive income tax. The church tax of 1%–2.2% applies to members. No regional income tax. The 'solidarity tax' on high earners (2%) applies nationally. Municipalities also levy real estate tax on property owners. The welfare state is heavily funded by these high combined tax rates.

🇪🇪 EstoniaLocal Income Tax Supplement

Estonia's 79 local governments levy a local income tax supplement of 11.4% of taxable income (2024), collected alongside the national 20% income tax. Together these form the effective total income tax. Estonia's unique fully distributed profit taxation system means companies pay no corporate income tax on retained earnings — only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%–2.5% of assessed land value by municipalities.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Finland vs Estonia: Key Tax Differences (2026)

💰 Income Tax: 🇫🇮 Finland has a higher top income tax rate (~44–51.4% vs 22%). 🇪🇪 Estonia is more favourable for high earners.

🛒 VAT/Sales Tax: Finland has a higher consumption tax (10–25.5% vs 9–24%).

🏢 Corporate Tax: 🇫🇮 Finland offers a lower corporate rate (20% vs 22%), which can influence business location decisions.

📈 Capital Gains: 🇪🇪 Estonia taxes investment gains at a lower rate (22% vs 34%), benefiting investors.

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All 🇫🇮 Finland comparisons →All 🇪🇪 Estonia comparisons →