Finland Tax Agency Announces 2026 Withholding Tax Rates for Specified Payments to Nonresidents

The Finnish Tax Administration Dec. 15 announced the 2026 withholding tax rates for dividend, investment fund profit share, and royalty payments to nonresidents. The announcement includes: 1) a list of the withholding tax rates applicable to recipients resident in countries with a DTA with Finland; and 2) the 20 percent rate for corporate entities, and the 30 percent rate for individuals and non-corporate entities, resident in countries with no DTA with Finland. [Finland, Tax Administration, 12/15/25]

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View 2026 Dividend Withholding Rates. View Announcement. View Index.