Policy / Mixed
Finland
Finland planned to raise electricity tax on data centres while offering a conditional relief scheme.
The government decided in October 2025 to move data centres from the reduced to the standard electricity tax rate from 1 July 2026, and in December 2025 approved a ten-year relief scheme for registered data centres that reuse waste heat or beat current efficiency standards. A data centre registry is also planned. The tax authority described the tax change as a bill awaiting Parliament, and we could not confirm its final passage.
Power and grid
Fingrid said on 18 August 2026 that data centre projects with signed connection agreements total nearly 5GW and that new connection capacity is almost fully reserved in many areas, causing regional waits.
The rules and programmes
| Instrument | Kind | Status | What it does |
|---|---|---|---|
| Electricity tax change for data centres | Tax or incentive | proposed from 1 July 2026 | Government bill HE 156/2025 would raise the duty by 2.19 cents per kWh; the tax authority page showed it as awaiting Parliament. |
| Fixed-term state aid scheme and registration obligation | Tax or incentive | proposed from 1 July 2026 | Decided 5 December 2025: ten years of tax relief capped at EUR 30 million in lost revenue, for registered data centres with waste heat reuse or better efficiency. |
Checked against the primary sources linked above on 2 October 2026. Due for review by 1 January 2027. This is a summary, not legal advice. If something is out of date, tell us.