How are dividends taxed in Finland?

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.

What is the optimal dividend amount from a Finnish company?

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.

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

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.

Dividend Tax Calculator

Calculate how much tax you pay on dividends in Finland. Enter the dividend amount and company type to see your net income after tax.

Dividend to withdraw (€)

Company net assets (€)Assets − Liabilities per balance sheet

Other capital income per year (€)Rental income, capital gains, etc.

This dividend tax calculator helps you estimate how much of a dividend paid from an unlisted limited company you actually keep after tax. It is built for entrepreneurs and small-company owners weighing the mix between salary and dividends.

How the calculator works and what it’s for▾

How dividend taxation works

For an unlisted company, a dividend is split for tax purposes into a capital-income portion and an earned-income portion, depending on how large the dividend is relative to the net assets behind your shares. Part of the dividend can be partly tax-exempt while another part is taxable.

The calculator divides the dividend you enter into these portions and estimates the resulting tax and the net amount left for you.

What you enter and what you get

Enter the dividend to be distributed and the company's net assets or your share of them. From these figures the tool estimates how much of the dividend is treated as capital income and how much as earned income.

The result shows the estimated tax and how much of the dividend remains as your net income.

Who it is for

It is most useful for owners of one-person and small limited companies planning how to withdraw funds. It lets you compare the tax impact of different dividend amounts in seconds.

Good to know

The calculator gives a guiding estimate, not a binding tax decision. Your personal tax depends on your total income and other deductions, so confirm the final figures with the tax authority or your accountant.

🔄 Reviewed June 2026