VAT rates

until 30 June 2010

as of 1 July 2010

Standard rate

22%

23%

Reduced rate: Foodstuff and animal feed   

12%

13%

Reduced rate:  Restaurant and catering services

22%

13%

Reduced rates:
- Passenger transport;

- Transfer of the right to use premises for accommodation, or harbour facilities;

- Services, which create opportunities for physical exercise;

- Entry fees to theatres, circuses, musical and dancing performances, cinemas, exhibitions, sports events, zoos, museums and other corresponding cultural and recreational events and institutions;

- Medicines;

- Books;

- Compensations based on TV-licence fees, which are received by the Finnish Broadcasting Company Ltd from State Television and Radio Fund, and the compensations, which are received by the Åland Islands´ Radio and TV Company Ltd from television licence fee revenues levied by the Autonomous Regional Government of the Åland Islands;

- Works of art referred to in Article 79 c, however, in cases other than importation, only when the seller is the artist, or his successor, or occasionally an entrepreneur , other than the dealer liable to tax referred to in Article 79 a, paragraph 3;

- Compensation related to copyright referred to in Article 45, paragraph 1, indents 3-5, to an organisation representing copyright holders.

  8%

  9%

The reduced rate is in force until 31 December 2010:
Hairdressing, minor repairing relating to bicycles, shoes, leather goods, clothing and household linen including alteration of clothing and household linen.

  8 %

  9 %