Finland – Russia Tax Treaty
The Finland-Russia tax treaty caps withholding on dividends at 12% for portfolio investors and 5% for qualifying direct investment, with interest payments fully exempt at 0%. Royalty rates vary by category, from 0% on copyright to 5% on film and television. Private pensions are taxable only in the country of residence, with no withholding at source. This is one of 34 active treaties in Finland's network and one of 27 in Russia's. The general dividend rate of 12% compares to a median of 15% across Finland's network and 10% across Russia's.
Verified data
Finnish Tax Administration Tax Treaties (vero.fi) (Treaty list verified April 2026. Rates from individual treaty texts (Articles 10-12). Finland has 0% domestic WHT on interest.)
Withholding Rate Summary
Source: Finland Treaty Reference| Income Type | Treaty Rate | Statutory Rate (Finland) |
|---|---|---|
| Dividends (general) Portfolio investors | 12%saves 8% | 20% |
| Dividends (qualified) Beneficial owner is a company holding >= 10% of voting stock | 5%saves 15% | 20% |
| Interest Bank interest, bonds, loans | 0% | 0% |
| Royalties (avg) Patents, copyright, know-how, film/TV | 1.3% | — |
| Pensions Private pension distributions | 0% | — |
| Social Security Government social security benefits | 0% | — |
“Treaty Rate” is the maximum withholding permitted under this treaty. The actual effective rate may be lower if domestic law provides a more favorable rate independently. “Statutory Rate (Finland)” shows the rate that applies when no treaty benefit is claimed. Qualified dividend rate requires: Beneficial owner is a company holding >= 10% of voting stock.
Dividends
The general dividend rate of 12% applies to portfolio investors. A reduced rate of 5% is available when beneficial owner is a company holding >= 10% of voting stock. Without the treaty, the statutory withholding rate on dividends is 20%.
Source: Finland Treaty Reference
Interest
Interest payments (bank interest, bonds, loans) are subject to 0% withholding under this treaty, compared to the 0% statutory rate. Interest is fully exempt from source-country withholding under this treaty.
Source: Finland Treaty Reference
Royalties
Royalty withholding rates vary by the type of intellectual property. This treaty distinguishes 4 categories, with rates ranging from 0% to 5%.
Source: Finland Treaty Reference
Pensions & Social Security
Private pension distributions are taxable only in the country of residence, with no withholding at source. Government social security benefits are exempt from source-country withholding.
Source: Finland Treaty Reference
Comparative Context
🇫🇮Finland's Network
Among Finland's 34 active treaty partners, the 12% general dividend rate ranks 8th (median: 15%).
| Partner | Rate |
|---|---|
| Hong Kong | 10% |
| India | 10% |
| Singapore | 10% |
| Russia (this treaty) | 12% |
| Australia | 15% |
| Belgium | 15% |
| Brazil | 15% |
🇷🇺Russia's Network
Among Russia's 27 active treaty partners, the 12% general dividend rate ranks 16th (median: 10%).
| Partner | Rate |
|---|---|
| Singapore | 10% |
| Slovak Republic | 10% |
| Turkey | 10% |
| Finland (this treaty) | 12% |
| Austria | 15% |
| Australia | 15% |
| Brazil | 15% |