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Finland 2026: Global Minimum Tax, Lower VAT, and Higher Excise Duties on Sugary Drinks

  • From 30 January 2026, companies under the OECD Pillar Two Global Minimum Tax must file three electronic reports via Finland’s MyTax portal, with an 18-month deadline for the first year.
  • From 1 January 2026, Finland’s reduced VAT rate drops from 14% to 13.5% for essential goods and services.
  • From 1 April 2026, excise duties on soft drinks and mineral water will rise, with six tax tiers based mainly on sugar content.
  • These 2026 reforms aim to enhance multinational tax compliance, provide consumer VAT relief, and promote public health through targeted excise increases.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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