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Commentary

1.4 Municipal and church tax

Finland

In addition to income tax, the Finnish tax authorities collect:

  1. Ìý

    •ÌýÌýÌýÌý municipal (local) tax, and

  2. Ìý

    •ÌýÌýÌýÌý church tax

These are collected from employment income via the tax card withholding system (see 2.1.3).The tax rate shown on an employee's tax card for employer withholding at source covers

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