Data-center law in Finland

National jurisdiction · as of 2026-10-12

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Finland's data-centre-specific electricity tax incentive, an excise-duty Class II rate for a data centre conditioned on energy-efficiency and waste-heat-use metrics, was repealed effective 1 July 2026.

Rakentamislaki (Building Act, 751/2023), effective from 2025, sets the general construction-permitting framework that applies to any building, including a data centre, without naming data centres specifically, and the mandatory-project list in the Environmental Impact Assessment Act (252/2017) carries no data-centre or computing-facility entry, so a data centre is not reached by that Act's mandatory-by-category environmental impact assessment procedure.

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Instruments on record

4 instruments on record, grouped by the family of approval each one governs.

Energy and grid

What authorizations govern grid connection and onsite generation?

Energiatehokkuuslaki 27 b §, 28 § and 29 §, Cost-Benefit Analysis for a New or Refurbished Data Centre

In force

Energiatehokkuuslaki (1429/2014) 27 b, 28 and 29 §, 1382/2025

Effective 2026-01-01 · Applies to both

Section 27 b requires an operator planning a new data centre, or substantially refurbishing one, with a nominal total energy input above one megawatt to carry out a cost-benefit analysis assessing the use of waste heat on or outside the plant site.

Section 28 lists, among the cases in which no cost-benefit analysis is needed, a data centre whose waste heat is or will be used in a district heating network or directly for space heating, domestic hot water or other use in the building, group of buildings or premises where it is located. Section 29 requires the operator responsible for the project to submit to the Energy Authority a notice of the cost-benefit analysis.

The notice must be submitted to the Energy Authority before construction or refurbishment work begins. Act 1382/2025 added section 27 b to the Act. Act 1382/2025 took effect on 1 January 2026. Under section 31 the Energy Authority may order a person who breaches or neglects the Act or a provision issued under it to fulfil the duty. The Energy Authority may reinforce an order it gives under the Act with a conditional fine or a threat of performance or cessation.

Source: Full text of law

Energiatehokkuuslaki 29 e §, Waste Heat Use by Data Centres

In force

Energiatehokkuuslaki (1429/2014) 29 e §, as amended by 1382/2025

Effective 2026-01-01 · Applies to both

Section 29 e(1) requires the waste heat of a data centre whose total power exceeds one megawatt to be used. Where the waste heat of an existing data centre is not used in any part, the operator of the data centre must show by carrying out a cost-benefit analysis that use is not technically or economically feasible. The data centre must submit to the Energy Authority a notice of the cost-benefit analysis and of the finding that using the waste heat is not technically or economically feasible.

The notice of the cost-benefit analysis under section 29 e is first due to the Energy Authority by 31 December 2027. Act 1382/2025 amended section 29 e and moved it to chapter 5 b on data centres. Act 1382/2025 took effect on 1 January 2026. Section 29 g makes the Energy Authority the competent national authority for the measures needed to implement Commission Delegated Regulation (EU) 2024/1364 on the first phase of the establishment of a common Union rating scheme for data centres.

Under section 31 the Energy Authority may order a person who breaches or neglects the Act or a provision issued under it to fulfil the duty. The Energy Authority may reinforce an order it gives under the Act with a conditional fine or a threat of performance or cessation.

Source: Full text of law

Energiatehokkuuslaki 29 f §, Data Centre Location Disclosure

In force

Energiatehokkuuslaki (1429/2014) 29 f §, added by 846/2024

Effective 2024-12-30 · Applies to both

Section 29 f(1) requires the owner or operator of a data centre operating in Finland with an installed information technology power demand of at least 500 kilowatts to publish on its website the region in which the data centre is located. When the region changes, the new information must be published by 15 May of the year after the change.

Section 29 f(2) excludes data centres used for national defence, for monitoring or securing territorial integrity, for civil defence, or for performing functions vital to society. At the request of a data centre's owner or operator, the Energy Authority must give its opinion on whether the data centre falls within the scope of the section. The duty does not cover information that is a trade secret within the meaning of the Trade Secrets Act (595/2018).

The Act defines a data centre by reference to point 2.6.3.1.16 of Annex A to the Energy Statistics Regulation. The first publication of the region was due by 31 December 2024. Under section 31 the Energy Authority may order a person who breaches or neglects the Act or a provision issued under it to fulfil the duty. The Energy Authority may reinforce an order it gives under the Act with a conditional fine or a threat of performance or cessation.

Source: Full text of law

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Laki sähkön ja eräiden polttoaineiden valmisteverosta Section 4a, Data-Centre Electricity Tax Class II

Repealed

Laki sahkon ja eraiden polttoaineiden valmisteverosta (1260/1996) 4 a sec, added by 22.12.2021/1215, repealed by 22.12.2025/1352

Effective 2022-01-01 · Applies to private

Section 4a, added by Act 1215/2021, let a data centre (a facility with an annual average server-equipment power over 0.5 megawatts where a company's main line of business is data-processing, hosting, or related services) pay the lower Class II excise-duty rate on the electricity it used, instead of the standard Class I rate, provided its calendar-year average energy reuse factor and power usage effectiveness stayed under set ceilings that tightened as the facility's average power rose past 5 and 10 megawatts.

Act 1352/2025 repealed Section 4a, along with the statutory definition of a data centre and its energy reuse factor and power usage effectiveness terms, effective 1 July 2026, ending the data-centre-specific eligibility route to the Class II rate.

Source: Full text of law

Every entry cites the instrument it describes. None of it is legal advice: verify a citation before relying on it. Full sourcing: read the methodology. The rest of the record: all jurisdictions.