Tax revenue and government grants
Members of the Evangelical Lutheran Church and the Orthodox Church pay church taxes to their congregations. Other religious communities may not tax their members. Donations, membership fees and fundraising are the most important sources of funding for registered religious communities.
The Ministry of Education and Culture provides registered religious communities with imputed government grants, which depend on the number of members.
The operating expenses of the central administration and dioceses of the Orthodox Church of Finland are also partially covered with government grants disbursed by the Ministry.
Compensation for carrying out social duties
The Evangelical Lutheran Church of Finland has a number of statutory social duties for which it receives state funding from the Ministry of Education and Culture.
Church tax
The Evangelical Lutheran Church of Finland and the Orthodox Church of Finland have the right to collect taxes.
The members of the Evangelical Lutheran Church and the Orthodox Church pay church tax to their congregations. In addition, the congregations receive a share of corporation tax income and fulfil certain societal functions.
Other religious communities do not have the right to levy tax. Registered religious communities are also eligible to apply for state funds.
The Ministry of Education and Culture allocates appropriations from the national Budget towards grants for religious communities and provides the Evangelical Lutheran Church of Finland with financial compensation so that it can carry out its statutory tasks. The grants and the compensation are paid from the state budget.