Deemed acquisition cost calculator
Compare two deduction methods for one personally held lot of shares or fund units.
Enter the sale details to see both methods.
This calculator provides an estimate, not tax advice. Check your final figures against the Finnish Tax Administration's guidance.
How the comparison works
Actual gain = sale proceeds − purchase price − eligible expenses. The deemed acquisition cost is 20% of proceeds, or 40% after at least 10 years. Expenses are not deducted again with the deemed method.
Estimated incremental tax is B(O + G) − B(O), where O is other taxable capital income, G is this sale's taxable gain, and B applies 30% up to €30,000 and 34% above €30,000. This calculator rounds its final estimated tax half up to cents.
Example
€20,000 proceeds, €7,500 costs, at least 10 years, and €0 other capital income: actual gain €12,500 and estimated tax €3,750; deemed deduction €8,000, gain €12,000 and estimated tax €3,600. The difference in this comparison is €150.
Scope and exclusions
The calculator compares one person's ordinary share or fund lot outside an equity savings account. It is not a household or complete annual tax assessment.
It excludes multiple FIFO lots, joint allocation, gifts or inheritance, special deemed percentages, annual small-disposal relief, loss offsets, and other deductions or credits. A loss shows zero estimated tax and does not promise a refund.
Frequently asked questions
- When is the deemed acquisition cost 40%?
- When you held the sold asset for at least 10 years. Otherwise the rate is 20%.
- Are selling expenses included?
- Combine purchase price and eligible acquisition and selling expenses. They are not deducted separately when using the deemed method.