Data-center law in Finland

National jurisdiction · as of 2026-09-06

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an excise-duty Class II rate for a data centre conditioned on energy-efficiency and waste-heat-use metrics, was repealed effective 1 July 2026.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

01

Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

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

Laki sahkon ja eraiden 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Repealed

Laki sahkon ja eraiden polttoaineiden valmisteverosta (1260/1996) 4 a sec, added by 22.12.2021/1215, repealed by 22.12.2025/1352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Act 1352/2025 repealed Section 4a, along with the statutory definition of a data centre and its energy reuse factor and power usage effectiveness terms, effective 1 July 2026, ending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; no replacement data-centre-specific provision has been located.

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.