The Finnish government is drafting legislation to introduce an optional tourist tax on short-term accommodation, giving municipalities the power to decide whether to collect the levy from 2028 onwards to help fund tourism-related costs.
Finland’s Ministry of Finance announced on 17 April 2026 that it is preparing to introduce a tourist tax that would allow municipalities to generate additional revenue from visitors. The Ministry of Finance has begun drafting legislation following a feasibility assessment and stakeholder consultations.
Finance Minister Riikka Purra emphasised that the new tax would provide tourism-heavy municipalities with an additional income stream whilst maintaining local autonomy. Individual municipalities will determine whether to implement the tax in their jurisdictions.
The tax would apply to all short-term paid accommodation, covering both Finnish and international travellers to ensure equal treatment across different lodging types. Following the European model, the tax would represent a moderate percentage of accommodation costs.
Revenue collected would remain entirely with the implementing municipality to offset tourism-related expenses. Several EU countries already operate similar systems successfully.
The draft government proposal will undergo public consultation through the Lausuntopalvelu.fi platform. If parliament approves the legislation and it enters into force in 2027, municipalities could incorporate the tax into their 2028 budgets and begin collection that year.
No pilot programme is planned before the nationwide rollout.
