Question 1

How are dividends taxed in Finland?

Accepted Answer

For listed companies, 85% of dividends are taxable as capital income at 30% (34% above €30,000), so the effective rate is about 25.5%. For unlisted companies, up to 8% of the company's mathematical value is taxed at a lower rate.

Question 2

What is the optimal dividend amount from a Finnish company?

Accepted Answer

For owners of unlisted companies, dividends up to 8% of the company's mathematical value are taxed more favorably. Dividends up to €150,000 in this bracket are 25% taxable capital income.

Question 3

Is it better to take salary or dividends from my company?

Accepted Answer

The optimal mix depends on your company's mathematical value, personal income tax rate, and social security needs. Generally, some salary (enough for social security) combined with dividends is most tax-efficient.

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