Finland vs Chinese Mainland
Corporate Tax Comparison
Time of Update: Finland: 4/05/2026 / Chinese Mainland: 4/04/2026
Compare Finland and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Finland vs Chinese Mainland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Finland
Chinese Mainland
General CIT Rate:
20
General CIT Rate:
25%
CIT Return Due Date:
Four months from the end of the accounting period.
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Payment Due Date:
Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Estimated Payment Due Date:
The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Withholding Tax (WHT)
Finland
Chinese Mainland
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Finland
Chinese Mainland
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Finland
Chinese Mainland
Composite Effective Average Tax Rate:
19.71%
Composite Effective Average Tax Rate:
23.00
Composite Effective Marginal Tax Rate:
22.6%
Composite Effective Marginal Tax Rate:
15.59
