The amount of the basic deductible is affected by:
- monthly gross income reduced by a possible earnings deduction
- number of adults and children in the household.
The basic deductible is determined in the same way throughout Finland.
If you live alone and receive full labour market subsidy, you have no basic deductible. The full rate of allowance is available on an income of EUR 597 plus EUR 99 for each adult and EUR 221 for each child in the household. These amounts are tied to the National Pensions Index.
If the basic deductible is EUR 10 or less it is waived.
Calculation formula for the basic deductible:
0,42 x [T – (597 + 99 x A + 221 x L)], where
T = the combined income of the household
A = the number of adults
L = the number of children
EUR 597 is the standard amount