Form an Osakeyhtiö (Oy) with no minimum capital and a full EU passport. Corporate income tax is a flat 20% with no surtaxes, VAT runs at 25.5% standard (raised from 24% in September 2024), and Finland offers an unusually deep games, deep tech, and cleantech ecosystem with English friendly digital admin.
When Finland is the right call, and when it is not.
Finland is one of the world's densest games ecosystems (Supercell, Rovio, Remedy, Housemarque, Small Giant, Metacore). Business Finland funds prototypes through the Young Innovative Company programme, Neogames coordinates industry support, and a Finnish Oy is treated identically to AB and BV for global publisher contracting and platform onboarding (Steam, Sony, Microsoft, Apple Games).
Osakeyhtiö (Oy) has no minimum capital since the July 2019 reform. PRH handles registration in 5 to 14 days through the YTJ joint Business Information System, and the Tax Prepayment Register, VAT register, and employer register are issued in the same flow. English language banking is strong at Nordea, OP, and Holvi, and EU passport is full from day one.
Finland leads on circular economy (Sitra framework), bio products (Stora Enso, UPM, Metsä), small modular reactor research (Fortum, VTT), and offshore wind permitting reform. Business Finland and Climate Fund Finland co invest in cleantech pilots, and the R&D incremental allowance gives an additional 50% deduction on qualifying R&D cost above prior year baseline (for an effective 150% deduction).
Finnish CIT at 20% is competitive for the EU but well above Estonia's 0% until distribution or Ireland and Cyprus at 12.5%. There is no Finnish IP Box. VAT was raised to 25.5% in September 2024, the highest standard rate in the EU. If headline rate optimisation is your priority, look elsewhere in the EU.
PRH and Vero interactions are bilingual (Finnish, Swedish) and English friendly at the surface but core accounting, tax, and bank documentation work better in Finnish. At least one Oy board member must be EEA resident, otherwise PRH requires permission. A Finnish authorised accountant is required for VAT and payroll filings.
Working data for Finland. Cite check each figure before use.
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Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.