How much tax could you pay when selling shares, cryptocurrency or property in Finland?
The Finorum Finland Capital Gains Tax Calculator estimates the tax on gains realised by a Finnish tax-resident individual. Select the asset type and enter the purchase price, sale price, eligible transaction costs and any compatible capital losses. The calculator then shows your estimated taxable gain, potential tax and profit remaining after tax.
Finland generally taxes capital gains as capital income at 30% or 34%. However, the taxable amount may be calculated using either your actual acquisition costs or Finland’s deemed acquisition cost, while qualifying sales of a permanent home can be completely tax-free.
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Capital gains tax rates in Finland
In 2026, taxable capital income is subject to the following rates:
- 30% on capital income up to €30,000;
- 34% on the portion exceeding €30,000.
The €30,000 threshold applies to the taxpayer’s total taxable capital income, not separately to every transaction. Other capital income received during the same year can therefore cause part of a new capital gain to fall within the 34% band.
Capital income can include capital gains, rental income and certain investment returns. Dividends have their own calculation rules and should not automatically be treated in the same way as a direct gain from selling shares.
The official 2026 capital-income rates are published by the Finnish Tax Administration.
Calculating a taxable capital gain
The ordinary calculation is:
Taxable gain = Sale proceeds − Actual acquisition cost − Eligible expenses
The acquisition cost is normally the amount paid for the asset. Eligible expenses may include brokerage fees and other documented costs directly connected with acquiring or selling it.
Finland also permits an alternative calculation based on a deemed acquisition cost. The taxpayer may compare both methods and use the one that produces the lower taxable gain.
You cannot combine the two methods. If the deemed acquisition cost is selected, the actual purchase price and transaction expenses cannot be deducted separately.
Finland’s deemed acquisition cost
The deemed acquisition cost is calculated as a percentage of the asset’s selling price:
- 20% of the selling price when the asset was owned for less than 10 years;
- 40% of the selling price when it was owned for at least 10 years.
This does not mean that the tax rate falls to 20% or 40%. Instead, the deemed amount replaces the actual acquisition price and all deductible purchase and sale expenses.
For example, if an asset held for at least 10 years is sold for €100,000, the deemed acquisition cost is €40,000. The estimated taxable gain is therefore €60,000 before considering any compatible capital losses.
The deemed method can be beneficial when the original cost was very low, records are unavailable or the asset has increased substantially in value. It may be less favourable when the documented purchase price and expenses exceed the deemed amount.
The Finnish Tax Administration confirms the applicable 20% and 40% deemed acquisition costs.
Tax on shares and investment funds
A gain from selling shares is normally taxable capital income. The gain can be calculated using either the actual acquisition cost and eligible expenses or the deemed acquisition cost.
Capital losses from selling shares are generally deducted first from capital gains. If the taxpayer has insufficient capital gains, the losses can normally be deducted from other capital income.
Any unused deductible amount may be carried forward for the following five years. Capital losses cannot be deducted from salary or other earned income.
Each owner reports their own share of the sale proceeds, acquisition cost and expenses. Securities received as a gift, inheritance or through an employee arrangement may require a different acquisition value.
Small disposals below €1,000
Capital gains can be tax-free when the total selling prices of relevant assets sold during the calendar year do not exceed €1,000.
The threshold is based on gross selling prices, not on the amount of profit. If total relevant sales exceed €1,000, the exemption generally does not apply merely to the first €1,000.
Certain sales that are separately exempt, such as the qualifying sale of a permanent home, are excluded when testing this limit. Sales of ordinary household effects are also treated under separate rules.
A corresponding limitation applies to small capital losses. A loss is generally not deductible when both the total acquisition costs and total selling prices of the relevant assets sold during the year do not exceed €1,000.
The official rules are explained in the Finnish Tax Administration’s guidance on small-scale disposals.
Cryptocurrency taxation in Finland
Selling or using cryptocurrency can produce a taxable capital gain or deductible capital loss.
A disposal occurs when a cryptoasset is:
- exchanged for euros or another official currency;
- exchanged for another cryptocurrency;
- used to pay an invoice;
- used to purchase goods or services.
Simply purchasing and holding cryptocurrency does not create a capital gain. A transfer between wallets controlled by the same taxpayer should not itself represent a disposal, provided ownership does not change and the transfer can be documented.
Finland calculates crypto gains and losses separately for each transaction. The euro value of the cryptoassets received or spent at the time of the transaction must be used.
The Finnish Tax Administration applies the FIFO method: cryptoassets are considered to be disposed of in the order in which they were acquired.
The taxable gain can be calculated by deducting the actual purchase price and eligible fees or by using the 20% or 40% deemed acquisition cost. As with other property, the methods cannot be combined for the same disposal.
Crypto capital losses are generally deductible from capital gains and other capital income. Unused losses can normally be carried forward for five years.
Mining based on proof of work is generally treated as earned income rather than capital gain. Staking and lending rewards are generally treated as capital income when received. A later disposal of the received cryptoasset can create an additional capital gain or loss.
Detailed reporting and calculation guidance is available on the Finnish Tax Administration’s page covering cryptoassets and virtual currencies.
Selling property in Finland
A gain from selling an investment property, holiday home or other non-exempt real estate is generally taxed as capital income at 30% or 34%.
The taxable result can be calculated using:
- the documented purchase price and eligible acquisition and sale expenses; or
- the deemed acquisition cost of 20% or 40% of the selling price.
Eligible actual expenses may include brokerage commissions, certain registration fees and documented costs connected with purchasing or selling the property.
The treatment of renovation and improvement costs depends on the nature and timing of the work. Regular maintenance and personal living costs cannot automatically be added to the property’s acquisition cost.
The gain belongs to the tax year in which the binding sale agreement was signed, even if some or all of the sale proceeds are received later.
The Finnish Tax Administration provides calculation examples in its guidance on the taxable sale of residential property.
Exemption for a permanent home
A gain from selling a permanent home can be completely tax-free when both main conditions are met:
- the taxpayer owned the house or apartment for at least two years;
- during the ownership period, the taxpayer or their family used it continuously as a permanent home for at least two years.
The required ownership and residential periods must overlap. The qualifying two-year residence period must be uninterrupted, although the property does not necessarily have to be sold immediately after the taxpayer moves out.
A partial exemption may apply when only part of the property was used as the permanent home. Short-term rental or other non-residential use during the qualifying period can affect whether the continuous-use requirement has been satisfied.
For a house, the associated land can also qualify within the statutory area limits. The exempt area is generally no more than 10,000 square metres outside a planned area, or no larger than the plot permitted under the local plan.
If the conditions are not satisfied, the gain is taxed under the ordinary capital-income rules.
The ownership and occupancy requirements are confirmed in the Finnish Tax Administration’s capital gain reporting instructions.
Treatment of capital losses
A deductible capital loss is first offset against capital gains. If no gains are available, it may generally be deducted from other capital income, such as rental income.
A remaining loss may be carried forward for five years. It cannot be deducted from employment income or other earned income, and it does not create the same earned-income deficit credit as some other capital-income deductions.
Losses relating to ordinary household effects or other assets intended for personal use may be non-deductible. Special restrictions also apply to certain derivatives, including contracts for difference.
Example calculation
Assume a Finnish resident sells shares for €60,000 after owning them for more than 10 years. The original purchase price was €18,000, and eligible transaction expenses total €1,000.
Using actual costs:
- sale proceeds: €60,000;
- purchase price and expenses: €19,000;
- taxable gain: €41,000.
Using the deemed acquisition cost:
- sale proceeds: €60,000;
- deemed acquisition cost at 40%: €24,000;
- taxable gain: €36,000.
The deemed method is more favourable in this example.
Assuming the person has no other capital income:
- first €30,000 taxed at 30%: €9,000;
- remaining €6,000 taxed at 34%: €2,040;
- estimated tax: €11,040;
- estimated gain after tax: €24,960.
Other capital income and deductible losses can change the result.
What the calculator includes
The Finland calculator can consider:
- purchase and sale price;
- acquisition and disposal expenses;
- actual or deemed acquisition cost;
- holding period;
- other annual capital income;
- compatible capital losses;
- asset category;
- the €1,000 small-disposal rule;
- the permanent-home exemption.
The result shows the estimated gain, taxable amount, potential tax, effective tax rate and remaining profit after tax.
Calculation assumptions
Unless stated otherwise, the calculator assumes that the user:
- is a Finnish tax-resident individual;
- holds the asset privately rather than through a company;
- is not conducting professional trading or other business activity;
- has reliable records of acquisition costs and expenses;
- has entered relevant capital income and compatible losses;
- is not claiming an unentered exemption.
Company taxation, business assets, employee shares, foreign tax credits, non-resident taxation and cross-border reorganisations may require a different calculation.
Important notice
The Finorum Finland Capital Gains Tax Calculator provides an informational estimate and does not constitute personalised tax advice or an official assessment.
The most favourable acquisition-cost method depends on the facts of the transaction. Property exemptions require the ownership and continuous residential-use conditions to be satisfied, while cryptocurrency must be calculated transaction by transaction.
For a significant or complex disposal, verify the result with the Finnish Tax Administration or a qualified Finnish tax adviser.
Finland capital gains tax calculator
Matias Buće has a formal background in administrative law and more than ten years of experience studying global markets, forex trading, and personal finance. His legal training shapes his approach to investing — with a focus on regulation, structure, and risk management. At Finorum, he writes about a broad range of financial topics, from European ETFs to practical personal finance strategies for everyday investors.