Concepts




Property income


Property income includes rental, interest and dividend income derived from registers, taxable capital gains and pensions based on private insurance, and other property income derived from taxation data. Dividend income includes both untaxed and taxable dividend income, and interest on co-operative capital. In addition, property income in income distribution statistics includes interest income subject to withholding tax and tax-free interest income from abroad on which data are obtained with an interview, and which do not come under the scope of the definition used in total statistics on income distribution.



Statistics using the definition

Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • Tilastokeskus

Property income includes rental, interest and dividend income, pensions based on private insurance and other income (from 2000). Interest income subject to the Act on Withholding Tax is included in interest income as gross. Withholding taxes paid on them are included in current transfers paid. In international recommendations, sales profits are not counted as income, so taxable realised capital gains are not included in the income concept in the income distribution statistics. Instead, they are included in income in the total statistics on income distribution.

In the statistics published before the statistical reference year 2011, dwelling income and taxable sales profits were included in property income. From the statistical reference year 2011, dwelling income and sales profits were removed from the income concept, because the compilation of statistics is based on the concept of disposable money income fulfilling international recommendations. Data on the previous income concept including dwelling income and sales profits are still formed as reference data and they can be requested from Statistics Finland.



Statistics using the definition

Validity of the definition

  • Valid until (31 December 2078)
  • Property income includes rental, interest and dividend income, imputed net rent from an owner-occupied dwelling (or dwelling income), taxable capital gain and pension based on private insurance and other income (from 2000). Dividend income is all dividend and interest income entitling to credit for corporate tax. Dividend income also contains credit for corporate tax. It is also included in current transfers paid and thus does not have any effect on disposable income. Other dividend and interest income derived from taxation data is classified under dividend income. Interest income subject to withholding tax legislation is included in interest income in gross. Withholding taxes paid on them are included in current transfers paid. Information on property income is derived from registers, except for interest income subject to withholding tax and tax-free interest income from abroad, which is obtained from the interview.



    Statistics using the definition

    Validity of the definition

    • 1 January 1995 - 31 December 2004

Source organisation

  • Tilastokeskus

Jaa