The Tax report has four tabs with municipal information on income taxes in national taxation, paid municipal and property taxes as well as data on the revenue base that determines the amount of income tax paid.
Income under state taxation is subject to progressive state income tax. The level of tax is based on the progressive state income tax scale. The report shows income taxes in national taxation by municipality as total amounts, per resident and their development over the years.
Municipal tax revenue consists of municipal tax payable on earned income, a share of corporate tax revenue and property tax. Municipal tax accounts for most of tax revenue.
Municipal tax is a tax paid to municipalities on the basis of income under taxation. The municipality decides on its own tax rate, but the Income Tax Act contains provisions on the liability to taxation of income and deductions from income and tax. Some of the deductions are made in both national and municipal taxation. Municipal taxes can be reviewed by municipality as a total amount, per resident and as development over time.
Property tax is an annual tax based on property ownership. Property tax applies to both land and buildings. Agricultural and forestry land and water areas are not subject to property tax, whereas farm buildings are. Property tax is deductible in income taxation insofar as the property has been used for the acquisition of income. In the report, you can view property taxes by municipality as a total amount, per resident, the development of income from municipal property tax and the formation of property tax according to the tax rates of different property types.
The income base consists of the various forms of earned income on the basis of which income taxes are paid. The report shows the income base of municipalities as a total amount, per resident and as development over time. In addition, key figures can be viewed by income recipient group and income type. The report also shows the number of customers who do not accrue taxable income or tax payable.