On 20 December 2022, the Finnish Tax Administration published the withholding tax rates table on dividends, investment fund profit shares and royalties from Finland to non-residents. The tax to be withheld at source, by countries of residence (of recipient).
For countries not included in table, the rate is 20% (corporate entity) and 30% (individual or other than corporate entity). According to the internal law of Finland, interest paid to a non-resident is usually exempt from taxation in Finland. Payments made for the use of commercial or scientific equipment are not taxable in Finland, although some tax treaties would allow taxing right.
