On 18 December 2017, Finland published the individual income tax brackets for 2018 (Law 875/2017). The brackets and rates are as follows:

• up to EUR 17,200 - 0%
• over EUR 17,200 up to 25,700 - 6.00%  
• over EUR 25,700 up to 42,400 - 17.25%
• over EUR 42,400 up to 74,200 - 21.25%  
• over EUR 74,200 - 31.25%  

In addition, Finland published Law 876/2017, which provides…