Income tax
Corporate income tax for the financial year, as reported in the financial statements.
Finland taxes a company's profit as it is earned rather than when it is distributed. The corporate rate is 20% of taxable income, and a profitable company reports income tax every year.
The figure in the accounts will still not equal the rate times profit before tax: accounting profit and taxable profit differ because of non-deductible costs, tax-exempt income and losses confirmed in earlier years.
How a shareholder is taxed on a dividend is a separate question, and does not appear in the company's own accounts.
Where this figure comes from
Read from the “Tuloverot” line of the income statement.
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