Loans & insurance · capital gains tax
Capital gains tax calculator 2026
Capital gains tax (luovutusvoittovero) is the tax on the profit made when you sell an asset. A gain arises when you sell a home, property, shares or other assets for more than you acquired them for. The gain is capital income, taxed at 30 % up to 30,000 euros and 34 % on the part above.
This calculator works out the tax from the details you enter and picks the more favourable method: the actual acquisition cost or the deemed acquisition cost. For example, a 40,000 € sale price, 25,000 € acquisition cost and 300 € expenses give a 14,700 € gain and 4,410 € tax. The result is indicative.
Sale details
The price you sell the asset for.
The original purchase price and purchase costs, such as transfer tax.
For example a broker fee. Deductible only with the actual acquisition cost.
Decides the deemed cost: under 10 y = 20 %, 10 y or more = 40 %.
Affects which part of the gain is taxed at 34 %. Leave at 0 if unknown.
Capital gains tax
€4,410
The capital-income tax on the gain.
| Method used | Actual acquisition cost |
| Taxable gain | €14,700.00 |
| Tax on the 30 % part | €4,410.00 |
| Tax on the 34 % part | €0.00 |
| Total tax | €4,410.00 |
The calculator is indicative. It computes the tax from the details you enter and picks the more favourable method. The final tax depends on your whole year's capital income and any other deductions and losses. This is not a tax decision — check the details with the Tax Administration and report the gain on your tax return.
How is capital gains tax calculated?
A capital gain arises when you sell an asset for more than you acquired it for. It is capital-income tax: 30 % up to 30,000 euros and 34 % on the part above — across the whole year's capital income. The gain is worked out two ways and the more favourable is used: either the actual acquisition cost and expenses are deducted from the sale price, or the deemed acquisition cost is deducted, which is 20 % of the price when owned under 10 years and 40 % when owned 10 years or more. With the deemed cost no other expenses may be deducted. Selling your own permanent home is tax-free if you have lived in it continuously for at least two years during your ownership. Yearly sales below 1,000 euros are also tax-free.
How is the gain calculated and when is it tax-free?
The gain is worked out two ways and the taxpayer may use the more favourable. In the first, the actual acquisition cost (the purchase price and purchase costs such as transfer tax) and the costs of realising the gain, such as a broker fee, are deducted from the sale price. In the second, the deemed acquisition cost is used: 20 % of the sale price when owned under 10 years and 40 % when owned 10 years or more.
With the deemed cost no other expenses may be deducted, and it always produces a taxable gain. The deemed cost is especially useful when the asset was acquired cheaply or long ago and the actual cost records are not available. Only natural persons and death estates may use it.
The tax is capital-income tax: 30 % on the part where the year’s capital income is at most 30,000 euros and 34 % above that. If you have other capital income the same year, such as dividends or other gains, it fills the 30 % band first. A loss on a sale can be deducted from gains and other capital income in the same year and the next five years.
Selling your own permanent home is tax-free if you have owned it and lived in it as your permanent home continuously for at least two years during your ownership. The exemption also covers a family member’s residence. Small sales are also tax-free: if the combined sale prices for the tax year are at most 1,000 euros, no tax is paid on the gain. Report the gain on your tax return in the spring after the sale.
Frequently asked questions
How is capital gains tax calculated?
Gain = sale price − acquisition cost − sale expenses. The gain is capital income taxed at 30 % up to 30,000 euros and 34 % above. For example, a 40,000 € price, 25,000 € cost and 300 € expenses give a 14,700 € gain and 4,410 € tax.
What is the deemed acquisition cost (hankintameno-olettama)?
It is an alternative to actual costs. A fixed share of the sale price is deducted: 20 % when the asset has been owned under 10 years and 40 % when owned 10 years or more. The Tax Administration uses whichever is more favourable. With the deemed cost no other expenses may be deducted, and it always produces a taxable gain.
When is selling a home tax-free?
Selling your own permanent home is tax-free if you have owned it and lived in it as your permanent home continuously for at least two years during your ownership. The exemption also covers a family member's residence. Selling an investment flat or a holiday home is not tax-free.
Which expenses can be deducted from the gain?
With the actual acquisition cost you can deduct the purchase price, the transfer tax paid at purchase and the costs of realising the gain, such as the broker fee and document costs for the sale. Renovation costs are added to the acquisition cost. With the deemed acquisition cost none of these may be deducted.
Can a loss on a sale be deducted?
Yes. A loss is deducted first from capital gains in the same year and then from other capital income. Any remaining loss is deducted over the next five years. However, a loss is not deducted if the corresponding gain would have been tax-free, for example on the sale of your own home.
Do I pay tax on small sales?
No, if the combined sale prices of the property sold during the tax year are at most 1,000 euros. Then the gains are tax-free. The limit is counted across all sales of the year together, not per single sale. Sales of ordinary household goods are not counted.