VAT rates for restaurants and cafés in Finland 2026
The reduced rate fell from 14 % to 13.5 % on 1 January 2026. Served alcohol is not part of the reduced rate and stays at 25.5 % — this is the setting most often entered wrongly in a till.
The rates in force
According to the Finnish Tax Administration there are currently three VAT rates in Finland besides the zero rate.
| Rate | In force since | Covers among others |
|---|---|---|
| 25.5 % | 1 Sep 2024 | standard rate: served alcohol, tobacco products, most services |
| 13.5 % | 1 Jan 2026 | restaurant and catering services, foodstuffs, non-alcoholic drinks, accommodation, admission to cultural and entertainment events |
| 10 % | — | newspapers and magazines only |
Alcohol is an explicit exception
The Tax Administration excludes alcohol from the reduced rate by name: the reduced 13.5 % rate does not apply to the supply of alcohol, the supply of tobacco products, or the serving of alcoholic drinks.
In practice a single receipt can carry two rates. A burger is 13.5 % and the beer sold with it is 25.5 %. An alcohol-free beer, on the other hand, is a foodstuff and therefore 13.5 %.
What changed and when
Two changes in two years. The standard rate rose to 25.5 % on 1 September 2024. Most items on the 10 % rate then moved to 14 % on 1 January 2025, and the 14 % rate fell to 13.5 % on 1 January 2026.
A practical consequence: do not trust a VAT article you find online without checking its date. Many guides published in this industry were written before these changes and the figures have not been updated.
How to set the rates in your till
The rate belongs to the product, not to the product group. If you set one rate for the whole drinks group, an alcohol-free and a served alcoholic drink end up in the same bucket and the bookkeeping is skewed. In Cashm8 every product carries its own VAT rate for exactly this reason.
The breakdown on the receipt is then automatic. The Finnish Receipt Act requires the receipt to show the payment and the amount of VAT by rate. A sale spanning two rates therefore produces two lines on the receipt, not one combined total.
When a rate changes, the change follows the date of sale, not the date of invoicing. Schedule the change in the till to the turn of the day the new rate takes effect.
Frequently asked
Is takeaway food on a different rate from food eaten in?
No. According to the Tax Administration both restaurant services, where the meal is consumed on the seller’s premises, and meal services, where the meal is supplied to premises chosen by the buyer, fall under the reduced 13.5 % rate. Foodstuffs are on the same rate.
What about alcohol-free beer or wine?
What is excluded from the reduced rate is the supply of alcohol and the serving of alcoholic drinks. An alcohol-free drink is a foodstuff and therefore falls under 13.5 %.
Which rate applies to an entry ticket?
Admission to cultural, entertainment and sports events falls under the reduced 13.5 % rate.
How do I know this is current?
Always check the rates on the Tax Administration’s own page. The figures in this article were checked on 30 September 2026, and the date is shown in the sources.
Sources
- Finnish Tax Administration: Rates of VAT (checked 30 Sep 2026)
- Finnish Tax Administration: The changes to VAT rates
- Act on the obligation to offer a receipt in cash sales 658/2013
This article is general information, not legal or tax advice. Confirm the treatment of your own situation with the Tax Administration or your accountant.