Entrepreneurship

A clear 2026 guide to sole-trader (toiminimi) taxation in Finland: pre-tax (ennakkovero), the earned-income vs. capital-income split, the 5% entrepreneur's deduction, key deductible expenses and the most common mistakes.

A clear decision framework for choosing a business form in Finland in 2026. Compare light entrepreneurship, sole proprietorship (toiminimi) and a limited company (OY) across taxes, liability, costs and scalability.