The Finnish tax authority has published an overview of personal tax changes for 2020, dated 28 February 2020. This includes the income tax brackets and rates for 2020, which as previously reported includes the following:

• up to EUR 18,100 - 0%
• over EUR 18,100 up to 27,200 - 6.00%  
• over EUR 27,200 up to 44,800 - 17.25%
• over EUR 44,800 up to 78,500 - 21.25%  
• over EUR 78,500 - 31.25%  

The overview also includes:

• The health insurance contribution for insured persons is 0.68% (0% in 2019);
• The health insurance contribution for insured persons receiving a pension, benefit, or other non-contributory income is 1.65% (1.61% in 2019);
• The daily per diem employee benefit rate is 1.18% (1.54% in 2019) if the total annual salary and entrepreneurial income is at least EUR 14,574 (EUR 14,282 in 2019);
• From 2020, 50% of the moving and travel expenses paid by an employer for an employee and his or her family are tax exempt; and
• The rate of withholding tax levied on non-resident employees who are generally taxable in Finland is 32% (down from 35%) on salaries paid on or after 1 January 2020.

The overview also covers changes in certain deductions, credits, and other matters.