Finland Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-09-27
Finland withholds 30.0% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate by filing a refund claim with the Vero Skatt (Finnish Tax Administration) within 3 years. Treaty rates for investors resident elsewhere range from 0% to 15%; the most common, 15%, leaves 15.0 percentage points to recover.
- Standard Dividend WHT
- 30.0%
- Most Common Treaty Rate
- 15%
- Reclaimable at That Rate
- 15.0%
- Reclaim Deadline
- 3yr
Form Form 6164e — Withholding Tax Refund Application (Finland)
Calculate your refund from FinlandAbout Finland's Withholding Tax
Finland withholds 30% (or 35% for residents of non-treaty countries) on dividends to non-residents. Interest income is generally 0% WHT for foreign investors.
Available Forms
Official fileable form. Filing channel: the Finnish Tax Administration — Form 6164e (main refund application, natural persons). Form 6164e is the fileable application. If you have more than one dividend payment, tick box 519 and attach Form 6167 (the dividend specification, /fi-dividend).
Deadline: 3 years
Official fileable form. Filing channel: the Finnish Tax Administration — Form 6167 (dividend-specification ENCLOSURE to Form 6164e). Form 6167 is only the enclosure; the fileable main application is Form 6164e (/fi-6164e).
Deadline: 3 years
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Finland's 30.0% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇬🇧United Kingdom | 30.0% | 0% | 30.0% | |
| 🇫🇷France | 30.0% | 0% | 30.0% | |
| 🇮🇪Ireland | 30.0% | 0% | 30.0% | |
| 🇨🇭Switzerland | 30.0% | 10% | 20.0% | |
| 🇦🇹Austria | 30.0% | 10% | 20.0% | |
| 🇸🇬Singapore | 30.0% | 10% | 20.0% | |
| 🇺🇸United States | 30.0% | 15% | 15.0% | |
| 🇩🇪Germany | 30.0% | 15% | 15.0% | |
| 🇪🇸Spain | 30.0% | 15% | 15.0% | |
| 🇳🇱Netherlands | 30.0% | 15% | 15.0% | |
| 🇧🇪Belgium | 30.0% | 15% | 15.0% | |
| 🇮🇹Italy | 30.0% | 15% | 15.0% | |
| 🇸🇪Sweden | 30.0% | 15% | 15.0% | |
| 🇳🇴Norway | 30.0% | 15% | 15.0% | |
| 🇩🇰Denmark | 30.0% | 15% | 15.0% | |
| 🇵🇱Poland | 30.0% | 15% | 15.0% | |
| 🇱🇺Luxembourg | 30.0% | 15% | 15.0% | |
| 🇦🇺Australia | 30.0% | 15% | 15.0% | |
| 🇨🇦Canada | 30.0% | 15% | 15.0% | |
| 🇯🇵Japan | 30.0% | 15% | 15.0% | |
| 🇵🇹Portugal | 30.0% | No treaty refund | Not applicable |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim Finland withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — Finland should show 30.0% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Complete Form 6164e — Withholding Tax Refund Application (Finland)
Fill in the Finland reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Vero Skatt (Finnish Tax Administration) within 3 years.
Frequently asked questions
How much Finland dividend withholding tax can I reclaim?
Finland withholds 30.0%. Treaty rates for investors resident elsewhere range from 0% to 15%; the most common, 15%, leaves 15.0 percentage points to recover. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim Finland withholding tax?
3 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Which form do I use to reclaim Finland withholding tax?
Form 6164e — Withholding Tax Refund Application (Finland) — Official fileable form. Filing channel: the Finnish Tax Administration — Form 6164e (main refund application, natural persons). Form 6164e is the fileable application. If you have more than one dividend payment, tick box 519 and attach Form 6167 (the dividend specification, /fi-dividend).. It is submitted to the Vero Skatt (Finnish Tax Administration).
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Ready to reclaim your Finland withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Calculate your refund from Finland — freeNo account needed for the estimate · filing documents from €9.99/year