Finland has published Law 873/2026 of 9 October 2026 in the Official Gazette, which makes various amendments to the Income Tax Act concerning individuals that generally apply retroactively from the beginning of 2026. The key amendments include the following:
- The maximum amount of the household services credit is increased from EUR 1,600 to EUR 2,100 for 2026 and 2027;
- The credit rate for services purchased from companies is increased from 35% to 40%;
- The credit rate for wages paid directly …