Tax in Åland Islands
Last reviewed: · by TaxProsRated editorial
TL;DR
Åland Islands operate under the Finnish tax framework with autonomous status under the 1991 Self-Government Act. Personal and corporate income tax align with Finnish framework; VAT-related autonomy creates cross-border-supply specifics. Åland is in the EU but outside EU VAT and Excise area.
Tax authority
Finnish Tax Administration (Verohallinto) administers tax for Åland Islands under the same framework as mainland Finland [SC1]. Åland's autonomy under the 1991 Self-Government Act extends to certain aspects of indirect taxation; Åland is in the EU but outside the EU VAT and Excise area.
Filing framework
Finnish framework applies. Tax year is the calendar year.
Residency
Finnish residency rules apply [SC2].
Personal income tax
Finnish framework: dual-income system, earned income progressive 12.64-44 percent state plus municipal Åland-specific rates, capital income 30/34 percent flat.
Corporate tax
20 percent flat under Finnish framework. Pillar Two applies.
Indirect tax
Åland is outside the EU VAT and Excise area despite being in the EU. Cross-border supplies between Åland and mainland Finland (or other EU) are subject to VAT and customs as third-country movements. Standard ALV 25.5 percent rate applies on Åland-to-mainland-Finland supplies under specific framework.
Cryptoassets
Finnish framework applies.
Treaties
Finnish treaty network applies. Åland-specific provisions in some treaties.
Frequently asked
How does Åland's tax framework work?
Finnish framework applies for direct tax. Åland is in the EU but outside the EU VAT and Excise area; cross-border supplies between Åland and mainland Finland are subject to VAT and customs as third-country movements. Finnish residency rules apply. Pillar Two applies under Finnish transposition.
Find a tax pro in Åland Islands
Browse credentialed pros serving Åland Islands — filter by specialty, language, and credential type.
Browse the Åland Islands directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Verohallinto / Government of Åland · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Åland Islands as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.