Partial dividend taxability and pooled capital income brackets (Finland)

Some countries tax only a portion of a dividend and then pool that income with capital gains before applying progressive brackets. Finland is the clearest case: 85% of a listed-company dividend is taxable, and all capital income (gains, dividends, rental) is combined and taxed at 30% up to 30,000 EUR and 34% above.

Today a dividend tax rule takes a single flat percentage, so the 85% portion has to be folded into the rate by hand (30% becomes 25.5%). And the progressive brackets on the Capital Gains Tax Rules page are applied to capital gains only, so the 30,000 EUR threshold never sees dividend income.

Two things would close the gap: a taxable-portion setting on a dividend tax rule, and an option to include dividend income in the progressive bracket base.

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