Guida sull'imposta sul reddito in Finlandia
Il sistema di imposta sul reddito in Finlandia è progressivo e si applica a tutti i residenti del paese.
Aliquota dell’imposta sul reddito in Finlandia
Il reddito in Finlandia è soggetto a tassazione statale progressiva. Ciò significa che l’aliquota fiscale aumenta con il reddito imponibile. L’aliquota dell’imposta sul reddito è influenzata anche dal luogo di residenza, dall’appartenenza religiosa e da varie detrazioni.
L’aliquota dell’imposta statale sul reddito varia tra il 12,64% e il 44% a seconda del reddito imponibile:
- i redditi da 0 a 20500 sono tassati al 12,64%;
- i redditi da 20500 a 30500 sono tassati al 19%;
- i redditi da 30500 a 50400 sono tassati al 30,25%;
- i redditi da 50400 a 88200 sono tassati al 34%;
- i redditi da 88200 a 150000 sono tassati al 42%;
- il reddito da 150000 è tassato al 44%.
Le aliquote dell’imposta sul reddito dei comuni nel 2024 vanno dal 4,40% al 19,70%.
Le aliquote dell’imposta comunale sul reddito nel 2024 vanno dall’1% al 2,25%.
Dichiarazioni e pagamenti dei redditi
In Finlandia, il contribuente determina l’aliquota dell’imposta sul reddito con una tessera fiscale e informa il datore di lavoro su come deve essere calcolato lo stipendio. Ogni anno a marzo/aprile l’ufficio delle imposte invia una dichiarazione dei redditi precompilata in cui viene calcolato il pagamento in eccesso o in difetto dell’imposta. È necessario verificare l’esattezza dei dati presenti nella dichiarazione precompilata e, se necessario, aggiungere redditi e trattenute.
I termini per le rettifiche sono il 7 maggio, il 14 maggio o il 21 maggio 2024 e sono indicati nella dichiarazione dei redditi e sul sito MyTax dell’Agenzia delle Entrate finlandese.
I lavoratori autonomi sono tenuti a predisporre e presentare la dichiarazione dei redditi (Modulo 5) e la dichiarazione dei redditi personale precompilata per ciascun anno entro il 2 aprile 2024. Le scadenze per il pagamento sono specificate nella dichiarazione dei redditi.
I lavoratori autonomi devono effettuare pagamenti anticipati durante l’anno. L’importo dell’anticipo viene calcolato dall’ufficio delle imposte sulla base dell’ultima dichiarazione dei redditi finale.
Minimo non imponibile in Finlandia
In Finlandia non esiste un “minimo non imponibile”. Tuttavia, è prevista una detrazione per il reddito da lavoro:
- 51% per redditi compresi tra 2.500 e 7.230 euro;
- 28% per la parte eccedente euro 7.230.
Se il reddito da lavoro netto imponibile supera i 14.000 EUR, la detrazione è ridotta del 4,5% per l’eccedenza. Se il tuo reddito imponibile netto supera 93333 EUR, questa detrazione non è disponibile. La detrazione massima per il 2024 è pari a 3570 euro.
Detrazioni
In Finlandia puoi richiedere varie detrazioni fiscali che riducono l’importo delle imposte dovute. Alcune detrazioni vengono concesse automaticamente, mentre altre devono essere richieste dal contribuente.
Sono concesse automaticamente le seguenti detrazioni:
- detrazione di 750 euro per redditi percepiti nel 2024;
- detrazione per reddito da lavoro (fino a un certo importo);
- credito per reddito da lavoro (fino a un certo importo);
- detrazione base (fino agli importi massimi);
- detrazione per reddito pensionistico (fino agli importi massimi);
- detrazione per borse di studio;
- credito per prestiti studenteschi;
- detrazione per il reddito dei marittimi.
Inoltre è possibile modificare o aggiungere le seguenti detrazioni o crediti d’imposta:
- credito d’imposta per le spese domestiche (fino ad un certo importo);
- spese di viaggio d’affari (fino a un certo importo);
- detrazioni per i dipendenti del settore forestale;
- prestiti connessi a obbligazioni alimentari;
- quote associative e contributi alla cassa disoccupazione;
- contributi per l’assicurazione pensionistica;
- spese per la gestione e custodia degli investimenti;
- interessi passivi sui prestiti (se utilizzati per generare reddito).
Ottenere un codice fiscale in Finlandia
In Finlandia, il codice fiscale è il codice di identità personale finlandese. I codici di identità finlandesi sono emessi dall’Autorità per i dati digitali e demografici. In alcuni casi, anche il Servizio immigrazione finlandese o l’Amministrazione fiscale finlandese possono rilasciare numeri di identificazione per gli stranieri.
In Finlandia tutti coloro che guadagnano un reddito devono avere una tessera fiscale. Puoi ordinare una tessera fiscale nei seguenti modi:
- presentare una domanda a MyTax (il servizio elettronico dell’Amministrazione fiscale);
- inviare una domanda cartacea all’ufficio delle imposte;
- presentare domanda di persona presso l’ufficio delle imposte.
In Finlandia è importante avere la tessera fiscale corretta; esistono diversi tipi di carte fiscali. È possibile richiedere la tessera fiscale online oppure cartacea utilizzando il modulo 5010e.
Procedura per il rimborso dei pagamenti in eccesso
Per avviare il rimborso delle imposte pagate in eccesso è necessario presentare una dichiarazione dei redditi. Il rimborso fiscale viene versato direttamente sul conto bancario indicato dal contribuente. Può essere inviato tramite il servizio online OmaVero o in formato cartaceo. Se l’ufficio delle imposte non conosce le coordinate bancarie, il rimborso verrà effettuato tramite vaglia postale o bonifico bancario da Nordea Bank.
I contribuenti ricevono il rimborso in date diverse, a seconda del completamento della procedura di accertamento fiscale. La data e l’importo del rimborso sono visibili su MyTax e nell’avviso di accertamento.
Pena
Per le persone fisiche si ipotizza una sanzione di 50 euro:
- per presentazione tardiva della dichiarazione dei redditi dell’imprenditore;
- per la tardiva presentazione volontaria della dichiarazione dei redditi precompilata di una persona fisica.
Si ipotizza un aumento delle imposte di almeno 75 euro:
- per errori nella dichiarazione dei redditi che non vengono corretti volontariamente prima della fine del periodo di valutazione.
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