Under the Freedom of Religion Act, religious communities are

• the Evangelical-Lutheran Church
• the Orthodox Church, and
• religious communities registered according to the provisions of the Act.

Religion can also be practised within an ideological association or without any arrangements under public law.

The members of the Evangelical-Lutheran Church and the Orthodox Church pay church tax to their congregations. In addition, the congregations receive a share of corporation tax income.

Other religious communities do not have the right to levy tax.

Evangelical-Lutheran Church

Over 80% of Finns belong to the Evangelical-Lutheran Church of Finland.

The Evangelical-Lutheran Church has a special status as an institution under public law. The organisation and administration of the Church is governed by the Church Act. The Evangelical-Lutheran Church has the exclusive Constitutional right to take initiative for Amendments to the Act.

Orthodox Church

The Orthodox Church of Finland has about 60,000 members, which makes about 1.1% of Finns.

The Finnish Orthodox Church is an autonomous Orthodox church belonging to the Ecumenical Patriarchate of Constantinople. It is also an institution under public law, whose organisation and administration are governed by legislation.

Registered religious communities

Registered religious communities are public corporations. The registration is determined in the Freedom of Religion Act. Some 1.3% of Finns belong to registered religious communities, the largest of which are the Jehovah's Witnesses, the Evangelical Free Church of Finland, the Catholic Church in Finland, and the Seventh-day Adventist Church in Finland.

The purpose of a registered religious community is to carry out and support individual, communal and public activities relating to the profession and practice of a religion. In so doing, it must respect basic and human rights. The purpose may not be financial gain.

Registered religious communities mainly finance their activities with donations, membership fees and fund-raising. They do not receive financial aid from the government.