Lowering electricity tax level of class II

The government of Finland, decided to lower the level of electricity tax class II to the EU's minimum i.e. 0.0005 EUR/kWh. The class mainly applies to industrial users, professional greenhouses, large heat pumps, large data centers and part of mining businesses. In 2022, this rate is updated to 0.63 EUR/MWh.
In December 2025, Finland adopted legislation excluding data centres from electricity tax class II from 1 July 2026. A tax-credit compensation mechanism for class I’s higher electricity tax is planned for data centres fulfilling certain criteria. 

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