Åland Islands
AX: 5 company types, its taxes, banking and business environment.
Forming a company
Company types in Åland Islands
The 5 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names AX. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for AX.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Åland Islands: where to register, file and check.
Blocs and agreements
The trade arrangements AX belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
Åland Islands’s own position
- Customs territory
- EU (Union customs territory, as part of Finland)
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the territory of the Republic of Finland,
- VAT territory
- Finland, but outside the EU VAT territory (tax border between Åland and the rest of Finland)
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shall be excluded from the territorial application of the EC provisions in the fields of harmonization of the laws of the Member States on turnover taxes and on excise duties and other forms of indirect taxation.
- European Union: internal market and customs union
- In part
Treaties apply to the Åland Islands only in accordance with Protocol No 2 to the 1994 Act of Accession (TFEU art. 355(4)); the islands are within the Union customs territory (Finland), while Protocol 2 allows restrictions on land ownership, establishment and services for those without regional citizenship and excludes the islands from VAT and excise harmonisation.
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The provisions of the Treaties shall apply to the Åland Islands in accordance with the provisions set out in Protocol 2 to the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden.
- European Union: VAT territory
- Outside
Protocol No 2 art. 2(a) excludes the islands from the territorial application of EU provisions on turnover taxes and excise; Directive 2006/112/EC art. 6(1) lists the Åland Islands; the Finnish Tax Administration confirms the tax border.
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shall be excluded from the territorial application of the EC provisions in the fields of harmonization of the laws of the Member States on turnover taxes and on excise duties and other forms of indirect taxation.
- Agreements in force
- The authority’s own list read 27 Oct 2026
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 20%Official finlex.fi as of 2026-10-14 · the rate for the Limited liability company (osakeyhtio, Oy / Ab)
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Verotasoituksena palautetaan Ahvenanmaan maakunnalle vuosittain valtion varoista Ahvenanmaalla kunakin verovuotena maksuun pannut valtiollisten ansiotulo- ja pääomatuloverojen, rajoitetusti verovelvollisten maksaman lähdeveron, yhteisöveron sekä tonnistoveron rahamäärät.
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- FreeOfficial The registry or ministry page as of 2026-10-14
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yhdistyksiä ja säätiöitä, yhtiöitä ja muita yksityisoikeudellisia yhteisöjä, kirjanpitoa;
VAT
The tax on what the company sells in AX, and when it must register, as the tax authority states it.
- Standard rate
- 25.5%
Åland is outside the EU's VAT territory, but the Finnish Value Added Tax Act applies to businesses based there and a tax border governs trade with the EU VAT area.
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The general VAT rate 25.5% This rate is applied on most goods and services.
- Other rates
- 13.5% Groceries including food, beverages and food ingredients, animal feed, restaurant and meal services (not alcohol or tobacco)
- 10% Newspapers and magazines, print and electronic
- 0% Exports outside the EU and other zero-rated international sales
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2. Reduced VAT rate 13,5%
- Registration threshold
- EUR 20,000
turnover under the Value Added Tax Act; current calendar year and previous calendar year
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A seller is not liable to pay VAT if the turnover of the current calendar year and the previous calendar year, as referred to in the Value Added Tax Act, does not exceed EUR 20,000, and the seller has not registered for VAT voluntarily.
- Voluntary registration
- Yes
A seller whose turnover does not exceed EUR 20,000 and who has not registered for VAT voluntarily is not liable to pay VAT; a business below the threshold may therefore register voluntarily.
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A seller is not liable to pay VAT if the turnover of the current calendar year and the previous calendar year, as referred to in the Value Added Tax Act, does not exceed EUR 20,000, and the seller has not registered for VAT voluntarily.
- A foreign company
- See the note
Åland is outside the EU VAT territory, so goods moving between Åland and the EU VAT area are treated as exports and imports; the pages read do not state whether a supplier established outside Åland must register, from when, or whether a representative is needed.
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The province of the Åland Islands (hereinafter Åland) is not part of the EU’s VAT or excise duty territory.
- Returns filed
- Monthly
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File and pay your VAT every month. The due date is the 12 th of the second month after the reportable month.
- Tax authority
- Registration page read 2026-10-22
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for AX yet.
Economy and trade
What it exports
Goods AX exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes AX’s own trade; it does not compare places.
Not in our records The trade data we use (CEPII BACI, January 2026 release) does not report AX separately.