🇫🇮 Finland

Finland regulates cryptocurrency under the EU Markets in Crypto-Assets Regulation (MiCA), requiring crypto service providers to obtain EU licenses. The Finnish Financial Supervisory Authority (Finanssivalvonta) oversees compliance, including AML and marketing practices for crypto assets.

Overview

StatusLegal
Risk Score25/100 (Low Risk)
Regioneurope
CurrencyEUR
Adoption Rank#35

Tax Information

Capital Gains (Personal)30% capital gains tax
Capital Gains (Corporate)20% corporate tax on capital gains
VAT on CryptoNo
Staking TaxTaxed as income
Airdrop TaxTaxed as income

Cryptocurrency gains are subject to personal capital gains tax at 30% and corporate tax at 20%. VAT does not apply to crypto transactions. Staking rewards, mining income, and airdrops are taxed as income.

Licensing & Registration

RequiredYes
RegulatorFIN-FSA
FrameworkMarkets in Crypto-Assets Regulation (MiCA) (EU Regulation 2023/1114)
Easemedium
Cost (USD)$25,000 - $150,000

Crypto service providers must obtain EU-wide licenses under MiCA, with Finanssivalvonta supervising Finnish entities.

Laws & Regulations

NameYearStatusScope
Regulation (EU) 2023/1114 on Markets in Crypto-Assets (MiCA)2023Activesupranational
Establishes a comprehensive EU framework for crypto-asset service providers (CASPs), stablecoin issuers (ART/EMT), and trading platforms; prohibits market abuse in crypto-assets; full application from 30 December 2024.
Regulation (EU) 2023/1113 on Transfer of Funds and Certain Crypto-Assets (TFR)2023Activesupranational
Extends FATF Travel Rule to crypto-asset transfers; requires CASPs to collect and transmit originator/beneficiary information for all transfers, removing the EUR 1000 threshold; applies from 30 December 2024.
Council Directive (EU) 2023/2226 (DAC8)2023Activesupranational
Amends Directive 2011/16/EU to require mandatory automatic exchange of information on crypto-asset transactions held by EU tax residents; CASPs must report to national tax authorities from 1 January 2026.
Regulation (EU) 2022/2554 on Digital Operational Resilience for the Financial Sector (DORA)2022Activesupranational
Mandates ICT risk management, incident reporting, third-party provider oversight, and digital operational resilience testing for financial entities including CASPs covered by MiCA; applies from 17 January 2025.
Directive (EU) 2018/843 (5th Anti-Money Laundering Directive)2018Activesupranational
First EU directive to bring crypto-asset exchange services and custodian wallet providers within AML/CFT scope; introduced KYC obligations and registration requirements for Virtual Asset Service Providers.
Directive (EU) 2018/1673 on Combating Money Laundering by Criminal Law (6AMLD)2018Activesupranational
Harmonises criminal-law definitions and penalties for money laundering across EU member states; establishes minimum custodial sentences and corporate liability rules applicable to crypto-related ML offences.
Regulation (EU) 2024/1624 on Anti-Money Laundering Requirements (AML Regulation)2024Activesupranational
Replaces 5AMLD/6AMLD with a single AML Regulation directly applicable in all member states; tightens KYC/CDD requirements for CASPs and sets EUR 1000 cash-equivalent threshold for crypto transactions; phased application 2027.
Commission Delegated Regulation (EU) 2024/2795 supplementing MiCA2024Activesupranational
MiCA Level 2 delegated act setting regulatory technical standards on information requirements and procedures for competent authority notifications under MiCA; part of the MiCA implementation package applicable from December 2024.

Enforcement Activity

Level: Moderate

FIN-FSA has revoked registrations from non-compliant virtual currency providers and issued warnings about crypto risks.

CBDC

StatusCancelled
NameAvant
Issuing AuthorityBank of Finland
Modelretail
TechnologyToimiraha (Non-DLT)

AML / KYC

KYC RequiredYes
Travel RuleYes
FATF MemberYes
FATF Statuscompliant
FATF BodyFATF
Suspicious-Activity ReportingYes

DeFi, Stablecoins & NFTs

Status: regulated

DeFi activities fall under the scope of MiCA and related EU regulations, requiring compliance with licensing and AML rules.

Stablecoins

Status: regulated

Stablecoins are regulated under MiCA, requiring authorization and compliance with prudential and consumer protection rules.

NFTs

Status: Unclear

MiCA excludes unique NFTs. FIN-FSA follows ESMA classification guidance.

Mining

LegalYes
Electricity Cost$0.075/kWh
Renewable Energy43%
Infrastructureexcellent

Finland offers favorable conditions for mining with relatively low electricity costs and a high share of renewables. Infrastructure is excellent with strong internet and data center facilities.

Geopolitical Risk

Stabilityvery_stable
SanctionsNo
Corruption Index85/100
Banking Accessopen
Sanctions Program ActiveYes

Finland is politically stable with strong rule of law and low corruption. It is not subject to international sanctions and has an open banking environment favorable for crypto businesses.

Sources

Frequently Asked Questions

Is cryptocurrency legal in Finland?

Finland regulates cryptocurrency under the EU Markets in Crypto-Assets Regulation (MiCA), requiring crypto service providers to obtain EU licenses. The Finnish Financial Supervisory Authority (Finanssivalvonta) oversees compliance, including AML and marketing practices for crypto assets.

What is the FATF status of Finland?

Finland is classified by FATF as: compliant.

Are VASPs licensed in Finland?

Yes, licensing is required for VASPs.

What is the AML/KYC regime in Finland?

KYC is mandatory for crypto businesses.

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Last reviewed: 2026-09-13 · Data source: Soken Crypto Legal Map

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