Finland Tax Agency Issues Decision on Calculation Criteria for Fringe Benefits Regarding 2026 Tax Returns

The Finnish Tax Administration Nov. 13 issued Decision No. VH/6275/00.01.00/2025, on the calculation criteria for fringe benefits regarding 2026 tax returns. The decision includes measures setting: 1) the housing benefit values by area, with rates ranging from 178 euros (US$206), plus 8.70 euros (US$10.09) per square meter for the unspecified areas of Finland, up to 299 euros (US$347), plus 13.20 euros (US$15.31) per square meter for the Helsinki 1 area; 2) the meal benefit at 8.80 euros (US$10.21) per meal, subject to specific conditions; and 3) the fringe benefit value for mobile phones provided by employers to employees at 20 ...