Finnish Government Budget Proposal for 2027

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…