Import VAT rates in Finland
Finland applies a standard VAT rate of 25.5% and reduced rates of 13.5%, 10%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 10% reduced | Newspapers Electronically supplied products are taxed with the reduced rate from the beginning of July 2019. | 4902 |
| 10% reduced | Periodicals Electronically supplied products are taxed with the reduced rate from the beginning of July 2019. | 4902 |
| 13.5% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites | |
| 13.5% reduced | Reception of radio and television broadcasting services Tax is paid on the payment from the Radio and Television Fund to the Finnish Broadcasting company and from a similar payment to Ålands radio and TV. (Pay and Cable TV are taxed at standard rate.) | |
| 13.5% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Including entrance fees for rides in amusement parks. Usually exempted or out of the scope of VAT if organized by non-profit making organizations or public bodies. | |
| 13.5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Excluding live animals and tap water. As a main rule, regarding groups 07, 10, 12 and 15, products used for sowing are excluded. Regarding group 15 products used for industrial uses other than the manufacture of foodstuffs for human or animal consumption are excluded. | 0201 0202 0203 0204 020500 02061095 02061098 02062100 02062200 02062991 02062999 02063000 … |
| 13.5% reduced | Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00) | 97020000 |
| 13.5% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Loan by libraries usually out of the scope of VAT. Electronically supplied products are taxed with the reduced rate from the beginning of July 2019. | 4901 49030000 49040000 49059100 49060000 |
| 13.5% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Restricted to medicines in the meaning of The Medicines Act. Including herbal medicinal products and homeopathic preparations in so far they, according to the registration due to The Med. Act may be sold only at pharmacies. Also including clinical foodstuffs as well as basic creams and ointments in so far they are eligible for reimbursement in accordance with the The Health Insurance Act. Female sanitary protection and incontinence articles and napkins for babies taxed with the reduced rate. | 29055100 29055998 29104000 29146200 29146980 29214600 29221400 29221900 29223100 29223900 29224400 29241100 … |
| 13.5% reduced | Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included | 49119100 |
| 13.5% reduced | Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701) | 9701 |
| 13.5% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages Excluding alcoholic beverages. | |
| 13.5% reduced | Original sculptures and statuary, in any material, provided that they are executed entirely by the artists | 97030000 |
| 13.5% reduced | Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00) on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989 | 97030000 |
| 13.5% reduced | Admission to sporting events Usually exempted or out of the scope of VAT if organized by non-profit making organizations or public bodies. | |
| 13.5% reduced | Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each | 58050000 6304 |
| 13.5% reduced | Transport of passengers and their accompanying luggage Domestic transport. In class 96.03.12 only carriage of corpses included. | |
| 13.5% reduced | Supply of services by writers, composers and performing artists, or of the royalties due to them Including services by athletes. Supply of services by performing artists, and royalties due to them from are taxed with the reduced rate the beginning of April 2019. | |
| 25.5% |
TEDB · 26 October 2026