Toiminimi tax calculator 2026 – taxes and take-home pay for the self-employed
Calculate the taxes, YEL pension contribution and take-home income of a self-employed individual (toiminimi, private entrepreneur) with the 2026 tax bases. Enter your turnover, expenses and YEL earned income.
The calculator deducts the YEL contribution (24.4%) as a business expense, applies the 5% entrepreneur deduction (yrittäjävähennys) and splits the profit into a capital income share and an earned income share based on the net assets of the business. The earned income share is taxed with the state scale, municipal and church tax and health insurance contributions, and the employment income credit is included. If you also earn a wage elsewhere, the calculator shows the part of the taxes caused by the business.
How much do you keep from a toiminimi?
For example, with a turnover of €45,000, expenses of €5,000 and YEL earned income of €20,000, the YEL contribution is €4,880, taxes are about €4,800 and you keep about €30,300, or €2,527 a month (municipal tax 7.60%). You must register for VAT when your turnover exceeds €20,000 a year. Sources: Finnish Tax Administration and the Finnish Centre for Pensions (ETK), 2026.
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Tax year 2026, no church tax, no net assets.
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All tools in English →A toiminimi is not a separate taxpayer: the profit is your personal income and is taxed together with your other income.
Self-employed persons' pension insurance (YEL) is mandatory when your YEL earned income is at least €9,423.09 a year (2026) and the business has lasted over four months. The contribution is 24.4%; new entrepreneurs get a 22% discount for 48 months. YEL earned income also sets your sickness allowance, parental allowance and pension.
If the business has net assets, 20% of them (or 10% or 0% on request) can be taxed as capital income at 30%. For service businesses the net assets are usually close to zero.
5% of the profit is deducted before the income split. It lowers taxes, not cash. The Government proposes 5.5% from 2027.