Below you will find a brief overview of the taxable values of the main benefits available to employees and entrepreneurs, who are paid a salary in Finland during the period 2014-2016. The benefits below are also called fringe benefits or benefits in kind.
A private entrepreneur (Tmi) cannot pay himself/herself a salary and thus the benefits below are not availeble to private entrepreneurs.
Meal benefit (ravintoetu)
| 2016 | 2015 | 2014 |
| 6,30 € | 6,20 € | 6,10 € |
The taxable value of a meal in the employee taxation is 6,30 € per meal (in 2016) if the costs for that meal (including VAT) incurred by the employer is between 6,30-10,20€. If the meal cost with VAT is below 6,30€ or above 10,20€, the taxable value of that meal is the direct cost for that meal with VAT.
PS! There are different discounted taxable values of the meal benefit for employees of hospitals, schools, kindergartens, hotels, restaurants and flight crews during flights.
Phone benefit (puhelinetu)
| 2016 | 2015 | 2014 |
| 20€/month | 20€/month | 20€/month |
Company car full benefit (vapaa autoetu)
| 2016 | 2015 | 2014 |
| 1,4% of car purchase price* + 270€ or 18 cents/km per month for cars first registered in 2014-2016 | 1,4% of car purchase price* + 285€ or 19 cents/km per month for cars first registered in 2013-2015 | 1,4% of car purchase price* + 285€ or 19 cents/km per month for cars first registered in 2012-2014 |
| 1,2% of car purchase price* + 285€ or 19 cents/km per month for cars first registered in 2011-2013 | 1,2% of car purchase price* + 300€ or 20 cents/km per month for cars first registered in 2010-2012 | 1,2% of car purchase price* + 300€ or 20 cents/km per month for cars first registered in 2009-2011 |
| 0,9% of car purchase price* + 300€ or 20 cents/km per month for cars first registered before 2011 | 0,9% of car purchase price* + 315€ or 21 cents/km per month for cars first registered before 2010 | 0,9% of car purchase price* + 315€ or 21 cents/km per month for cars first registered before 2009 |
Company cars in terms of the company car benefit are both passenger cars and vans. Company car full benefit means that the company is paying for all costs related to the car.
Car purchase price in the calculation of the company car benefit is the value of the model’s suggested price according to the importer or value in the Finnish Customs passenger car value database.
Company car usage benefit (auton käyttöetu)
| 2016 | 2015 | 2014 |
| 1,4% of car purchase price* + 105€ or 7 cents/km per month for cars first registered in 2014-2016 | 1,4% of car purchase price* + 105€ or 7 cents/km per month for cars first registered in 2013-2015 | 1,4% of car purchase price* + 105€ or 7 cents/km per month for cars first registered in 2012-2014 |
| 1,2% of car purchase price* + 120€ or 8 cents/km per month for cars first registered in 2011-2013 | 1,2% of car purchase price* + 120€ or 8 cents/km per month for cars first registered in 2010-2012 | 1,2% of car purchase price* + 120€ or 8 cents/km per month for cars first registered in 2009-2011 |
| 0,9% of car purchase price* + 135€ or 9 cents/km per month for cars first registered before 2011 | 0,9% of car purchase price* + 135€ or 9 cents/km per month for cars first registered before 2010 | 0,9% of car purchase price* + 135€ or 9 cents/km per month for cars first registered before 2009 |
Company cars in terms of the company car benefit are both passenger cars and vans. Company car usage benefit means that the employee pays for at least the fuel costs.
Car purchase price in the calculation of the corporate car benefit is the value of the model’s suggested price according to the importer or value in the Finnish Customs passenger car value database.
Housing benefit (asuntoetu) in capital region in 2014
| 173,00€+9,10€/m2 for houses built in or after 1984 |
| 168,00€+8,20€/m2 for houses built between 1961-1983 |
| 178,00€+10,80€/m2 for houses built before 1961 |
By capital region it is meant the cities of Helsinki, Espoo, Kauniainen and Vantaa. Garage is not counted into the area of the housing. The value of the housing benefit includes costs for heating in centrally heated buildings.
Housing benefit (asuntoetu) in rest of Finland in 2014
| 117,00€+8,00€/m2 for houses built in or after 1992 |
| 111,00€+6,85€/m2 for houses built between 1984-1991 |
| 109,00€+5,80€/m2 for houses built before 1984 |
Garage is not counted into the area of the housing. The value of the housing benefit includes costs for heating in centrally heated buildings.
Housing benefit (asuntoetu) in 2015 and 2016
| Area | 2016 | 2015 |
| Helsinki 1* | 273 € + 12,00 €/m2 per month | 268 € + 11,70 €/m2 per month |
| Helsinki 2** | 267 € + 10,90 €/m2 per month | 260 € + 10,60 €/m2 per month |
| Helsinki 3***, Espoo, Kauniainen | 233 € + 9,80 €/m2 per month | 227 € + 9,50 €/m2 per month |
| Helsinki 4****, Vantaa | 187 € + 9,80 €/m2 per month | 179 € + 9,50 €/m2 per month |
| Jyväskylä, Kuopio, Lahti, Oulu, Tampere, Turku, surrounding municipalities*****, rest of Helsinki | 176 € + 8,20 €/m2 per month | 171 € + 8,00 €/m2 per month |
| Rest of Finland | 152 € + 7,30 €/m2 per month | 147 € + 7,10 €/m2 per month |
Area Helsinki 1 includes buildings with a postal code: 00100, 00120, 00130, 00140, 00150, 00160, 00170 or 00180.
Area Helsinki 2 includes buildings with a postal code: 00200, 00210, 00220, 00240, 00250, 00260, 00270, 00280, 00290, 00300, 00310, 00320, 00330, 00340, 00350, 00380, 00400, 00440, 00500, 00510, 00520, 00530, 00540, 00550, 00570, 00610, 00660, 00670, 00680, 00830 or 00850.
Area Helsinki 3 includes buildings with a postal code: 00360, 00370, 00390, 00410, 00420, 00430, 00560, 00600, 00620, 00630, 00640, 00650, 00700, 00720, 00780, 00790, 00800, 00810, 00840 or 00870.
Area Helsinki 4 includes buildings with a postal code: 00190, 00580, 00690, 00710, 00730, 00740, 00750, 00760, 00770, 00820, 00860, 00880, 00900, 00910, 00920, 00930, 00940, 00950, 00960, 00970, 00980 or 00990.
Surrounding municipalities are: Hyvinkää, Järvenpää, Kerava, Kirkkonummi, Nurmijärvi, Riihimäki, Sipoo, Tuusula and Vihti.
Housing benefit from housing abroad is the value of the actual rent payment of up to 50% of the value of the housing benefit for housing in the area Helsinki 2.
Garage benefit (autotallietu)
|
Area |
2016 | 2015 | 2014 |
| Helsinki 1−4, Espoo, Kauniainen and Vantaa for a heated garage or parking hall spot | 78€/month | 76€/month | 73€/month |
| Helsinki 1−4, Espoo, Kauniainen and Vantaa for a cold garage or parking hall spot | 51€/month | 50€/month | 48€/month |
| Rest of Finland for a heated garage or parking hall spot | 51€/month | 50€/month | 48€/month |
| Rest of Finland for a cold garage or parking hall spot | 40€/month | 39€/month | 37€/month |
Sources:
Finnish Tax Administration’s decision on taxable benefits in 2014 (in Finnish),
Finnish Tax Administration’s decision on taxable benefits in 2015 (in Finnish) and
Finnish Tax Administration’s decision on taxable benefits in 2016 (in Finnish)
PS! The list above is not a full list of benefits available to employees in Finland.
For further information about the benefits or other employee-related questions, please contact us via the contact page, send an e-mail to info@kuljus.eu or call +358 (0) 503 220 600.
When you consider the information in this section to be useful and would like to receive similar information to your e-mail inbox from now on once it becomes available, please subscribe to our newsletter.