Municipal tax 2026 – comparison across all municipalities

Municipal tax (kunnallisvero) is a flat rate tax levied on all earned income. Unlike state income tax, it is not progressive — the same percentage applies to everyone regardless of income level. In 2026, rates range from 4.70% (Kauniainen) to 19.70% (Kökar).

The municipal council sets the rate annually. The difference can be significant: the most expensive municipality charges more than four times as much municipal tax as the cheapest.

10 cheapest municipalities 2026

10 most expensive municipalities 2026

Note: Åland municipalities dominate the expensive list (see explanation below). The cheapest municipality on the Finnish mainland is Kauniainen.

How much does the municipality affect take-home pay?

Example: €4,000/month gross salary.

The difference is €1,392/year or €116/month — purely due to municipality of residence. Calculate your own situation:

Why are Åland municipalities so expensive?

Åland has broad autonomy: the region is outside Finland's state equalization transfer system. On the mainland, municipalities receive state equalization grants that redistribute tax revenue from wealthier to poorer municipalities. Åland municipalities do not receive these transfers, so they must fund all services entirely through local taxes. The result is substantially higher municipal tax rates.

In practice, residents of Åland also benefit from other tax advantages (such as lower excise duties), so the total tax burden may not be as unfavourable as the municipal tax rates alone suggest.