FI主要税率（数据来自PwC税税总结，最后审核18 December 2025）： 企业所得税：20 增值税/消费税：25.5 个人所得税：Residents: Progressive tax rates up to approximately 52%;
Non-residents: 35% 预提税：WHT rates on dividends, interest, and royalties for residents and non-residents vary on a case-by-case basis (as it is, e.g., dependent on a legal form of the payer and the recipient). See the Finland Corporate tax summary for more information. 具体适用税率请以最新官方规定及具体业务情况为准。