The Finnish Tax Administration has published the individual income tax rates and brackets for earned income for 2017: EUR 16,900 up to 25,300 - 6.25%   over EUR 25,300 up to 41,200 - 17.50% over EUR 41,200 up to 73,100 - 21.50%   over EUR 73,100 - 31.50%   In comparison to 2016, the bracket thresholds are increased overall, while the bottom and top rates are each reduced by 0.25%. Also noted are the capital gains tax rates, which are maintained at a base rate of 30% and an increased rate of 34% for gains exceeding EUR 30,000.