Taxation in Finland

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Taxation in Finland is mainly carried out through the Finnish Tax Administration, an agency of the Ministry of Finance. Finnish Customs, the Finnish Transport and Communications Agency Traficom, and pension funds also collect taxes. Taxes collected are distributed to the Government, municipalities, church, and the Social Insurance Institution (Kela).^[1]

The taxes can be broadly divided into four types:

• progressive state income tax
• other (mostly) flat-rate income taxes
• flat-rate property tax
• flat-rate consumption and property transfer taxes