Dividend Tax Calculator

The dividend is split into three parts. As long as the dividend stays within 8% of the company's net assets and below €150,000 per shareholder per year, 25% of it is taxed as capital income and 75% is tax-free. The €150,000 limit applies to each shareholder across all unlisted Finnish companies in the same year.

The portion exceeding 8% of net assets is taxed more heavily: 75% of it is added to your earned income (progressive taxation) and 25% is tax-free. This is why growing the company's net assets is often the most tax-efficient way to increase dividends.

For dividends from a listed (publicly traded) company, 85% is taxable capital income and 15% is tax-free. The capital-income tax rate is 30% on capital income up to €30,000 and 34% above.

Net assets equal the company's assets minus its liabilities according to the most recent financial statements. They are used to calculate the share's mathematical value, which determines how much of the dividend gets the lighter capital-income tax treatment.

Capital-income tax is 30% up to €30,000 and 34% above that. If you already have other capital income (such as rental income or capital gains), enter it so the calculator allocates the higher rate correctly.

The calculator gives a reliable estimate, but the final tax is determined by the Finnish Tax Administration. The earned-income portion depends on your municipality, deductions and church tax. Always confirm the final amount in your tax decision.