On 19 December 2014, Finland enacted the Budget Bill for 2015. The following summarizes the main changes included in the bill, which generally apply from 1 January 2015.

Individual Income Tax

Finland's individual tax brackets will be adjusted for inflation, and the temporary top rate threshold will be reduced. The brackets and rates in 2015 will be as follows:

• 16,500 to 24,700 - 6.5%
• 24,70…