Finland Tax Agency Updates Guidance on 2026 Individual Health Insurance Contributions

The Finnish Tax Administration Dec. 18 posted online Guidance No. VH/7273/00.01.00/2025, updating the guidance on health insurance contributions for individuals for 2026. The updated guidance includes increases: 1) to 1.10 percent from 1.06 percent, in the health care contribution rate; 2) to 1.49 percent from 1.45 percent, in the increased health care contribution rate; 2) to 0.88 percent from 0.84 percent, in the daily allowance contribution rate; and 3) to 17,255 euros (US$20,234) or more from 16,862 euros (US$19,764) or more, in the wage threshold for applying a non-zero daily allowance contribution rate. The guidance also includes relevant examples with ...