The Finnish Government announced its agreed-upon Budget Proposal for 2027 on 1 September 2026. The main tax measures are summarized as follows:
- The corporate tax rate will be reduced from 20% to 18%;
- The maximum carryforward limit for deducting losses will be extended from 10 to 25 years;
- Critical infrastructure projects will be granted an exemption from the interest deduction restriction rules;
- The existing investment tax credit will be extended;
- An accommodation tax framework will be intr…