General information on taxation

  • The sharing economy is subject to taxes in exactly the same manner as any traditional form of business.

Income tax

  • Any income earned via the sharing economy is subject to a tax.
  • Expenses / costs derived from producing or maintaining income can be deducted from that income. 
  • A private person’s income is either earned income or capital income.
  • Various company forms can engage in commercial activities and taxes are determined according to the form of the company in question.  

Value-added tax


For more information on taxes, please see the Finnish Tax Administration’s website.