The tax-free limit for the sports and culture benefit will be raised to 540 euros

Good news for Finnish employers! The tax-exempt maximum amount for sports and cultural benefits will increase from 400 euros to 540 euros. This is the first increase since 2009, nearly two decades. The reform offers employers even better opportunities to invest in their employees’ well-being in a cost-effective and tax-efficient manner. 

What the increase means for employers

The sports and culture benefit is one of Finland’s most valued employee benefits. With this increase, employers can offer their employees a benefit that is up to 140 euros higher than before, without changing the basic principles of the tax free benefit. This is not just about a larger employee benefit, but about the opportunity to strengthen the company’s wellness initiatives in a way that has a tangible impact on employees’ daily lives.  The increase offers employees more opportunities to exercise, recharge, and enjoy cultural activities. This matters for both; work performance and job satisfaction. 

Employees’ expectations regarding their work life have changed. In addition to salary, more and more people value an employer that actively supports their well-being.  An enhanced sports and cultural benefit allows you to stand out as an employer and build an even more attractive employee experience. At the same time, the organization can demonstrate through concrete actions that it cares about the well-being of its staff. 

Well-being supports work ability and engagement

Investing in well-being is one of the most effective ways to support employees’ long-term resilience.  Exercise and cultural activities offer opportunities to recharge, reduce stress, and maintain both physical and mental well-being. When employees have the opportunity to take advantage of this benefit in a variety of ways, the impact of these wellness investments also increases.  Virike benefit is therefore not merely a personnel expense, but an investment in work ability, engagement, and a sustainable working life. 

Benefits for the Finnish service network as well

While the increase promotes employee well-being and strengthens the employer’s image, it also boosts purchasing power for sports and cultural services. This supports thousands of service providers across Finland and directs funds toward services that promote well-being. 

The increase in the Virike benefit thus creates benefits for the entire ecosystem: employers, employees, and service providers. 

Edenred helps to make the reform a reality 

Edenred has carried out long-term advocacy work to improve employers’ opportunities to support the wellbeing of their employees in a tax-efficient way.  We are pleased about the upcoming increase and the fact that Finnish employers will be offered better opportunities to invest in their employees. 

540 euros is not just a new maximum amount. It represents 140 euros more opportunities to invest in employees’ well-being, work ability, and everyday resilience. 

In accordance with the Government’s decision, the benefit will take effect retroactively as early as the 2026 tax year. The Tax Administration will announce the exact implementation date of the reform during the fall. Edenred will notify its customers as soon as the schedule is confirmed and will ensure that the transition to the new maximum amount goes as smoothly as possible.