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Electricity tax and tax classes

In Finland, electricity consumption is subject to electricity tax, which consists of an energy tax and a security of supply fee. The electricity tax is included in the electricity transmission invoice and is then remitted to the state. The tax class is determined according to the purpose of use of the electricity.

Tax classes and prices (2025)

All customers belong by default to tax class I, unless otherwise reported.

Only companies operating in certain sectors can switch to tax class II. The reduced electricity tax applies, for example, to electricity consumption in industry and professional greenhouse production.

Electricity tax amounts as of 1.9.2024 (including VAT 25.5% and the security of supply fee):

Tax class I: 2.827515 c/kWh
Tax class II: 0.079065 c/kWh

Tax class I – General electricity tax

Applies to almost everyone:

  • Households
  • Residential buildings
  • Public buildings

Service sectors and business premises

Tax class II – Lower electricity tax

Applies under certain conditions:

  • Industrial production
  • Professional greenhouse cultivation
  • Certain data centers and cold storage facilities

Note! Tax class II does not take effect automatically – the customer must notify the change and meet the tax authority’s requirements.

Apply for a tax class change electronically

If the purpose of electricity use changes, you can apply for a transfer to a lower tax class.

You will need the following information:

  • Usage point number
  • Company business ID
  • Description of the purpose of electricity use
Fill in the electronic notification form for electricity tax class change

Register as an excise duty beneficiary

Use of tax class II requires that your company is registered in the Tax Administration’s register of excise duty beneficiaries.

Register in the Tax Administration’s service:

Electricity tax refund and company responsibility

Responsibility for the correct tax class always lies with the company itself.

If a company entitled to tax class II has paid electricity tax according to tax class I, the difference can be claimed as a refund in the Tax Administration’s online service.

A refund can be claimed for:

  • the current year
  • the three previous calendar years
Tax refund service

Frequently asked questions about tax classes and electricity tax

Can I choose my tax class myself?

No. The tax class is determined by the purpose of use.
How do I know which tax class the usage point has?

It can be seen on the transmission invoice or by asking the network company (for example, Herrfors Nät-Verk).
Is registration in excise duty always mandatory?

Yes, if you want to receive the benefits of tax class II.
Do I automatically get the difference in electricity tax back?

No. The tax refund must be applied for separately from the Tax Administration.