Question 1

What is the Corporate Tax (Samfundsskatt) rate in the Åland Islands?

Accepted Answer

The statutory corporate income tax rate in Åland is 20% on net taxable profits, aligned with the Finnish corporate tax framework under autonomous fiscal coordination.

Question 2

How is corporate tax revenue shared between the Åland Government and local municipalities?

Accepted Answer

Corporate tax collected from Åland companies is apportioned between the State/Autonomous Government and the relevant Åland municipality (kommun) where business activity takes place.

Question 3

What is the tax loss carry-forward rule in Åland?

Accepted Answer

Corporate tax losses may be carried forward and deducted against taxable income for up to 10 subsequent fiscal years.

Question 4

Are R&D super-deductions available for innovative enterprises in Mariehamn?

Accepted Answer

Qualifying Åland companies can claim enhanced tax deductions on eligible research and development payroll costs in accordance with national tax incentive rules.

Question 5

When is the annual corporate tax return (Skatteforvaltningen) due?

Accepted Answer

Corporate income tax returns must be filed electronically within 4 months from the end of the accounting period.

Taxable Corporate Profit	€180,000
Total Corporate Income Tax (20.0%)	€36,000
After-Tax Net Profit	€144,000
Dividends Paid to Shareholders	€60,000
Company Retained Capital Reserves	€84,000

Åland Islands Corporate Tax (Samfundsskatt 20%) Calculator

Corporate Profit & Dividends

Corporate Tax Settlement

Fiscal Statement Summary

📊 Åland Statutory Payroll & Tax Breakdown Matrix

Engr. Muhammad Shahzad