Finland Taxation

Finland Taxation

Most of the Finnish tax records available through the Family History Library are part of the Old and New Collections of Accounts, which are discussed in Finland Public Records.

The silver tax records have been extracted and published separately. Each province has been published in separate volumes, which enumerate the tax paying farm owners by localities:


 * Fontell, A. G. Varsinais-Suomen hopeavero ja hopeaveroluettelo v. 1571: Egentliga Finlands silfverskatt och silferskatteregister för år 1571 (Silver Tax and Silver Tax Register for the Year 1571 for the Province of Finland Proper). Helsinki: Suomen Historiallinen Seura, 1892. (Not at the Family History Library)


 * Soikkeli, Kaarle. Uudenmaan hopeavero ja hopeaveroluettelo v. 1571: Nylands silfverskatt och silfverskatteregister för år 1571 (Silver Tax and Silver Tax Register for the Year 1571 for the Province of Uusimaa). Helsinki: Suomen Historiallinen Seura, 1912. (FHL book 948.971 R4s.)


 * Suomen Hopeaveroluettelot 1571/Finlands Silverskatteregister 1571 (Silver Tax Registers of Finland, 1571). Helsinki: Suomalaisen Kirjallisuuden Seura, 1944–87. (FHL book 948.97 R4s; computer number 110807.) This work includes the provinces not listed in the two previous sources.

The original silver tax records that these books were extracted from can be found in the Old Collection of Accounts by province for 1571.

Many other types of tax records included in the Old and New Collections of Accounts have not been published separately.

Tax Assessment Lists [Henkikirjat/Mantalslängder]
Research use: Records provide a supplemental source of family linkage before and in lieu of the communion records. Usually these records precede the earliest church records and can frequently be used to extend family lines beyond what is recorded in the church records. They can also be used to obtain information where the church records have gaps or are missing.

Record type: A list of persons assessed to pay taxes. This record type is often called a census and has similar genealogical significance. They are actually more a type of population registration, kept for taxation purposes.

Early taxes in the Swedish realm were on the milling of grain, but in time the taxes were based on a “headcount.” The process of tax assessment produced lists of inhabitants. By 1635 the taxation system had become standardized into the “soul count” [henki/mantal] with a “headtax” on each person [henkiraha/ mantalspenning]. Originally, only persons over the age of 12 were listed. After 1652, the ages included were 15 to 63. After 1655 it included heads of households over 63 as well. Nevertheless, many people were exempted from the tax and were not recorded in the assessment lists. Before 1765 the lists did not include the nobility and their servants. It also generally excluded owners of large estates, soldiers, as well as very poor and disabled people. After 1765 the Swedish government began to use the tax assessment lists for statistical purposes; therefore, everyone — including people exempt from the taxes — was required to register. Compliance was gradual. These lists were compiled irregularly, though in most cases yearly.

The early taxation records are grouped into the old collection of accounts (1531-1634) and the new collection of accounts (1635 to 1809). After 1809 Finland became part of the Russian Empire. The “headcount” taxation system continued and the tax assessment lists became even more census-like.

Finland having become an independent nation in 1917, this tax was abolished in 1924. Nevertheless, after 1925 this “headcount” record continued as a civil population register organized by commune (civil parish). This system was discontinued after 1970. It was replaced by a new computerized record-keeping system called the Population Registry [Väestörekisteri/Befolkningsregistret]. This new registry includes data from the old Tax Assessment Lists and from the post-1923 civil registers of secular persons. Although popularly referred to as the Henkikirjat, this new data base is a distinct, modern Finnish system of civil registration.

Time period: 1531 to 1970. Tax lists before 1635 are not as comprehensive or as genealogically useful as the later lists. After 1970 see 4.6. Civil Registration. Contents: Names of heads of households, and later other males, between the ages of 15 and 63; place of residence, relationship to head of household; ages (in early records, the age is given only by category). After 1750 these lists may also include all persons living at the residence, with relationships and age, but females were often not included. In the 1800s, wives and other members of the household are often given by name.

Location: Provincial archives.

Percentage in Family History Library: The Family History Library has essentially 100% of the records needed through 1860. The Family History Department has not actually microfilmed all of these records. The records of the 1600s and the records of much of the 1700s have been filmed for each year. Thereafter, the tax assessment records of some years have been skipped with only the records for every five years having been filmed.

Population coverage: About 75%. These records exclude persons under 15. Soldiers, nobility, and a few other groups were not listed until after 1765.

Reliability: Very good.