The Aland Islands are an autonomous region of Finland (self-governing since 1920, demilitarized and Swedish-speaking) that follows Finland's own direct tax system for corporate and personal income tax, administered by the Finnish Tax Administration - but Aland has a genuinely separate position for VAT (see VAT/GST Rate below). Residents are taxed under the same worldwide-income framework as mainland Finland.
The Aland tax year is the calendar year, following the same rules as mainland Finland.
Aland applies the same standard Finnish corporate tax rate (20%) as mainland Finland, since direct taxation is not devolved to Aland's own regional government.
Aland applies the same progressive Finnish personal income tax system as mainland Finland (see Finland's own page for the specific bracket structure and assessment mechanism), since direct taxation of individuals is likewise not devolved to Aland.
This is Aland's single most distinctive tax feature: despite being part of both Finland and the EU, Aland is OUTSIDE the EU VAT and excise duty area - a specific exception negotiated at Finland's EU accession specifically to preserve Aland's traditional duty-free ferry trade and shipping industry. Goods moving between Aland and mainland Finland (or the rest of the EU) are treated as imports/exports for VAT purposes, even though no customs border exists for other purposes. Aland applies its own VAT-equivalent structure, commonly cited around 24% (mirroring the Finnish mainland rate as a practical matter, despite the formal EU-area exclusion).
Aland follows the same Finnish residency rules as the mainland (worldwide taxation for residents, Aland/Finland-source taxation for non-residents), since this is not a devolved area of Aland's autonomy.
A non-resident entity has an Aland permanent establishment on the same basis as elsewhere in Finland - a fixed place of business or dependent agent - following the OECD Model Treaty definition as applied under Finnish domestic law and any applicable Finnish tax treaty.
Finland's own CFC regime applies to Aland on the same basis as mainland Finland, since CFC rules are part of national direct taxation, not a devolved Aland competency.
Finland's own interest-limitation rules (see Finland's page) apply equally to Aland.
Finland's own ATAD2-aligned anti-hybrid rules (see Finland's page) apply equally to Aland as part of Finland's national direct tax system.
No foreign bank account or foreign financial asset reporting regime exists in Aland beyond Finland's own standard system (see Finland's page).
Finland's own participation exemption regime (see Finland's page) applies equally to Aland companies, since this is part of Finland's national corporate tax system.
Finland's own foreign tax credit regime (see Finland's page) applies equally to Aland residents and companies.
Aland benefits from Finland's own double tax treaty network on the same basis as the mainland, since treaty-making is a national (not devolved Aland) competency - the genuinely distinct issue for Aland is its VAT-area exclusion (see VAT/GST Rate above), not its income tax treaty position.