Finland Adjusts VAT Rates: Reduced Rate Cut Planned for 2026 Amid Recent Increases

Type: Legislation

Effective Date: 1 January 2026

The Finnish government plans to reduce the reduced VAT rate from 14% to 13.5% starting 1 January 2026, while keeping the standard rate at 25.5%. In September 2024, Finland raised its standard VAT rate to 25.5%. Following this, on 1 January 2025, many items previously taxed at 10% were moved to a 14% reduced rate, including hotel services, public transport, pharmaceuticals, and cultural event entries. Books remained at the 10% rate, while tampons and nappies shifted from 24% to 14%. These changes are part of Finland’s external finance plan for 2026–2029.

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