Finland VAT rates
| Rate | Applies to |
|---|---|
| 25.5% | Standard rate: most goods and services |
| 13.5% | Food, restaurants (from 1 January 2026, was 14%) |
| 10% | Books, medicines, transport, culture |
One of the few decimal standard rates: 25.5% since 1 September 2024.
Adding Finland VAT
€100.00 before VAT is €125.50 including 25.5% VAT. To take 25.5% VAT out of a price, divide it by 1.255. The VAT fraction is 51/251.
That is 5.5 percentage points higher than the UK standard rate of 20%.
Selling to Finland from the UK
Goods you export from Great Britain to a business in Finland are zero rated for UK VAT. Your customer pays 25.5% import VAT when the goods arrive, unless you agree to sell delivered duty paid. For goods sent to consumers in parcels worth up to €150, you can collect Finland VAT at the checkout through the EU's Import One Stop Shop (IOSS), and since 1 July 2026 a flat €3 customs duty applies per item.
Services you sell to Finland businesses are usually outside the scope of UK VAT, and your customer accounts for 25.5% VAT under the reverse charge. Digital services sold to consumers in Finland carry Finland VAT from the first euro, normally declared through the non-Union OSS. The EU VAT guide for UK businesses covers each case.
Reduced rate categories are a summary. Confirm the rate for a specific product in the European Commission's Taxes in Europe Database.