We are currently developing the documentation of statistics. At the moment, the content is not necessarily up-to-date in all respects.
Taxable incomes: documentation of statistics
The documentation of the statistics describes how the statistics were compiled and what methods were used in the compilation. The data help interpret the figures of the statistics and evaluate their reliability and comparability. The quality report is based on the EU's SIMS model. The documentation also contains change releases describing changes in the statistics and possible specifying methodological descriptions.
If you are looking for statistical figures for these statistics, go to the statistics page: Taxable incomes
Quality report
Data description (SIMS 3.1)
The statistics have been discontinued. Statistics on taxable incomes (formerly Statistics on income and property) describe the income subject to taxation, deductions, liabilities and taxation of private persons. The basic data of the statistics are drawn from the Tax Administration's database and cover all private persons who have received taxable income during the year. Income and taxation are examined by, inter alia, income brackets as well as age and gender. The total data also allow for regional examination upwards from the level of municipalities. The statistics are produced annually. As from statistical year 2005 they are available only on the Internet.
Concepts and definitions (SIMS 3.4)
Income recipient
In the statistics on taxable income the statistical unit is private person. Included are all recipients of taxable income. Income recipients living abroad with a limited tax liability are included in the statistics when they have other income than taxed by the withholding tax legislation.
Municipal tax
Municipal tax is paid in municipal taxation in accordance with taxable income according to the price of the municipal tax rate (municipal income tax percentage) and church tax according to the price of the church tax rate imposed in the area of the parish.
State income tax
Income tax is paid to the State on the basis of the size of taxable income. Income tax on earned income is determined according to the progressive income tax scale. Income tax on capital income is determined according to the relative capital tax stock, which was 25 per cent between 1993 and 1995, 28 per cent from 1996 to 1999, 29 per cent from 2000 and again 28 per cent from 2005. Wealth tax is no longer levied as of 2006.
Tax liability
The general tax liability concerns persons living in Finland in the tax year and domestic corporations. The person is considered to have resided in Finland if he or she has here a permanent dwelling and home, or if he or she continuously stays here for over six months, when temporary absence does not preclude the stay from being considered continuous. A person who has not lived in Finland in the tax year and a foreign corporation is liable to pay tax only on income received from Finland (limited tax liability). State and municipal taxes on persons with limited tax liability are taxed according to the so-called withholding tax legislation. Withholding tax concerns wages and salaries and pension income, interest, shares and royalties received from Finland. Instead, tax is imposed on other income of a person with limited tax liability according to the taxation legislation. Municipal tax is paid on earned income to the municipality of residence. The municipality of residence is that where the taxpayer was registered at the start of the tax year. The result of the business activity of a self-employed person is determined according to the act on taxation of business income. Taxable income in business activity is in principle all income received as money or monetary benefit. Deductible expenses are expenses and losses caused by the acquisition or maintenance of income in business activity. Taxable income of a self-employed person in agriculture is determined on the basis of the act on taxation of agriculture. Agricultural income refers to the sum of pure income from agriculture. Pure income from agriculture is derived when expenses caused by the acquisition or maintenance of income are deducted from pure income obtained as money or monetary benefit during the tax year. In connection with the tax reform in 1993, taxation on income derived from forestry was amended to be based on actual income and expenditure. Proceeds from forestry sales are taxed as capital tax, except for the value of acquisition work. However, acreage-based forest taxation that was previously applied to all forest owners remained as a parallel system during the transition period from 1993 to 2005 until its final abandonment in 2006.
Institutional mandate (SIMS 6)
The compilation of statistics is guided by the Statistics Act. The Statistics Act contains provisions on collection of data, processing of data and the obligation to provide data. Besides the Statistics Act, the General Data Protection Regulation, the Data Protection Act and the Act on the Openness of Government Activities are applied to processing of data when producing statistics.
Statistics Finland compiles statistics in line with the EU’s regulations applicable to statistics, which steer the statistical agencies of all EU Member States.
Further information: Statistical legislation
Quality assurance (SIMS 11.1)
Quality management requires comprehensive guidance of activities. The European Statistics Code of Practice forms the basis for the common quality system of the European Statistical System.
The Code of Practice is based on 16 principles that concern statistical authorities' independence, accountability and the quality of the processes and data to be published.
The principles are in line with the Fundamental Principles of Official Statistics approved by the United Nations Statistics Commission and are supplementary to them. The quality criteria of Official Statistics of Finland are compatible with the European Statistics Code of Practice.
Further information:
Release calendar (SIMS 8.1)
Statistics Finland publishes new statistical data at 8 am on weekdays in its web service. The release times of statistics are given in advance in the release calendar available in the web service. The data become public after they have been updated in the web service.
Further information: Publication principles for statistics at Statistics Finland
User access (SIMS 8.3)
The data are released to all users at the same time. Statistical data may be processed at Statistics Finland and information on them may be given before release only by persons involved in the production of the statistics concerned or who need the data of the statistics concerned in their own work before the data are published.
Further information: Publication principles for statistics
Unless otherwise specifically stated in connection with the product, data or service concerned, Statistics Finland is the producer and copyright owner of the data.
Further information: The terms of use for statistical data
Confidentiality - policy (SIMS 7.1)
The data protection of data collected for statistical purposes is guaranteed. The compilation of statistics is guided by the Statistics Act. Alongside the Statistics Act, the EU’s General Data Protection Regulation (eur-lex.europa.eu) and the Finnish Data Protection Act (Finlex.fi) are applied to the processing of personal data. Provisions on the confidentiality of data collected for statistical purposes are laid down in the Act on the Openness of Government Activities (Finlex.fi).
The data are processed only by persons who need the data in their work. The use of data is restricted by usage rights. All persons employed by Statistics Finland have signed a pledge of secrecy, where they have obliged to keep secret the data prescribed as confidential by virtue of the Statistics Act or the Act on the Openness of Government Activities.
Further information: Data protection