FinlandVero
Vero corrects 2026 public-entity tax rate to 4,57 %
Vero corrects the 2026 rate for partially exempt entities and non-profit property income from 4,58 % to the statutory 4,57 %; 2025 stays at 4,73 %.
By Taxxa AI OyPublished 2 October 2026
Vero has corrected the 2026 income tax rate for partially tax-exempt entities on two guidance pagesVero: the correct figure is 4,57 %
Vero, not the 4,58 % previously shown
Vero
Vero. The change is a one-figure correction on each page, but it is the rate practitioners must apply.
On the Julkisyhteisöjen tuloverotus page, the sentence covering entities taxed only to the municipality — including the Evangelical Lutheran Church, the Orthodox Church, other religious communities and their parishes — now reads that the rate is 4,73 for 2025Vero and 4,57 for 2026
Vero. On the Yleishyödyllisen yhteisön tuloverotus page, the listed rate for kiinteistötulo (income from real property) is now 4,57 % for 2026
Vero, with 4,73 % for 2025 unchanged
Vero. The general corporate rate of 20 % is unaffected, and Vero’s rate table likewise lists the joint-benefit rate at 26,5 %.
The corrected 4,57 % figure is statutory, not editorialFinlex: the Act amending sections 124 and 124 b of the Tuloverolaki
Finlex (Säädöskokoelma 2026/393, in force from 1 June 2026
Finlex
Finlex) sets the 2026 rate for partially tax-exempt entities, tiekunta associations and real-property income of public-benefit entities at 4,57
Finlex, with the surrounding years' rates running from 4,73 (2025)
Finlex through 4,60 (2027), 4,63 (2028) and 4,64 (2029). Vero's rate table for partially liable entities and joint benefits for 2024–2026 shows the same 4,57 % for 2026.
Public entities, parishes, non-profit associations and foundations should use 4,57 % for 2026 computations and prepaymentsVero, and should confirm that advance-payment requests filed earlier in the year used the corrected figure. Vero notes that rate changes are not always fully reflected in imposed prepayments, and an entity can apply to adjust its prepayments if they no longer match the final tax.
Legal basis: Laki tuloverolain 124 ja 124 b §:n muuttamisesta (393/2026), in force 1 June 2026Finlex; Vero guidance pages Julkisyhteisöjen tuloverotus and Yleishyödyllisen yhteisön tuloverotus in their current versions.
If you compute or prepay 2026 tax for a partially exempt entity, parish, non-profit association or foundation, apply the 4,57 % rate and check that earlier prepayment requests used the corrected figure.