Service-sector entrepreneur's annual plan

User guide and information

Quick guide

1. Clear the examples: type Esimerkit_Palvelu in the Name Box, press Enter, then Delete – same with Esimerkit_Myynti, Esimerkit_Kulut and Esimerkit_Tulos. Blue text = example.
2. On the Services and price list tab, select Yes/No under VAT-registered and enter your services, prices, durations and supply costs.
3. Enter working days and customers per day in the Sales plan; check the utilisation rate.
4. Enter fixed costs and YEL income in Costs, and the advance tax percentage on the Result and taxes sheet.
5. At the end of each month, enter the realised turnover (VAT 0) in column M of the Sales Plan.

VAT rates by service type

25,5 % (from 1.9.2024): hairdressing and barbering services, beauty care, wellness and relaxation massage, personal training / fitness coaching, product sales. 13,5 % (from 1.1.2026, previously 14 %): sports services, e.g. a gym session or group exercise where instruction is minimal. The personal coaching portion is 25,5 %. 0 %: treatment given by a trained masseur on medical grounds (doctor's order or referral) when the provider is registered (Soteri). Other massage 25,5 %. The tax rate is determined by the actual content of the service. In unclear cases, check vero.fi or request an advance ruling. The rates are editable in the tool.

YEL and the VAT threshold

YEL 2026: 24.4% of work income regardless of age; new-entrepreneur reduction of 22% for 48 months; insurance lower limit €9,423 / year. VAT threshold for minor business activity from 1 Jan 2025: €20,000 / calendar year (current and previous year). When the threshold is exceeded, VAT liability begins from the sales above it. The lower-limit relief was abolished on 1 Jan 2025. The profit and tax calculation is simplified: advance tax = profit × the percentage you enter. The example figures are not industry averages.

SOURCES (checked 9.10.2026)

• Finnish Tax Administration: VAT rates (25,5 % / 13,5 % / 10 % / 0 %; hairdressing and barber services at the general rate) https://www.vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/arvonlisaverotus/arvonlisaveroprosentit/
• Finnish Tax Administration: VAT rate for sports services, VH/7417/00.01.00/2025, 1.1.2026 (fitness coaching / PT general rate, sports service 13,5 %) https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/60609/liikuntapalvelujen-arvonlisaverokanta4/
• Finnish Tax Administration: VAT on health and medical care, VH/5918/00.01.00/2025, 19.5.2026 (tax-free treatment by a trained masseur) https://vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48270/terveyden-ja-sairaanhoidon-arvonlisaverotus3/
• Finnish Tax Administration: Registering as VAT-liable, updated 18.5.2026 (20 000 € / calendar year) https://vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/arvonlisaverotus/rekisterointi/
• Finnish Tax Administration: press release 2024, threshold for minor business activity 20 000 € from 1.1.2025, lower-limit relief abolished https://vero.fi/tietoa-verohallinnosta/uutishuone/lehdist%C3%B6tiedotteet/2024/pienten-yritysten-alv-velvollisuus-muuttuu--vahaisen-toiminnan-raja-nousee-20-000-euroon/
• Finnish Centre for Pensions: The ABC of self-employed pension cover 2026 (YEL 24,4 %, discount 22 %, lower limit 9 423 €) https://www.etk.fi/wp-content/uploads/2026/01/yrittajan-elaketurvan-abc-2026.pdf
• Taxpayers of Finland: Pension insurance contributions 2026 (YEL 24,40 % regardless of age) https://www.veronmaksajat.fi/neuvot/henkiloverotus/tyo-elake-ja-etuudet/ansiotulojen-verot-ja-maksut/2026/elakevakuutusmaksut-2026/

Discharge from liability

The tool is a calculation-based planning aid, not tax, accounting, financial or legal advice. The ready-made figures are examples. Tax rates, limits and contributions were checked against official sources on 9.10.2026, but they may change – check current information at vero.fi and with your pension insurer. The VAT treatment of a service depends on its actual content. The seller is not responsible for decisions made on the basis of the tool.