Taxes minus transfers: 390,208 adults × €3,100…8,100+€1.2…3.2bn
The figure is a per-person gap to the native population, not the sum of taxes the group pays. The plus sign means the group is better than its comparison group on taxes minus transfers, and it is netted off the cost of services. The range is the calculation's own, not a VATT confidence interval, and it covers the fact that indirect taxes are not measured by background country.VATT Datahuone 1/2026, net transfers 2023. The native level and indirect taxes are the calculation's own addition.
Early childhood education: 45,215 children × 55% × €14,304€0.36bn
55% is the group's estimated participation rate, which is lower than the native population's. €14,304 is the net public cost of one full-time place. If participation rose to the native rate, the item would grow to about half a billion.The unit cost is the net operating cost of one full-time early childhood place. The 55% participation rate is the calculation's own assumption, not a measurement of this group.
Basic education: 59,735 pupils × €11,650€0.70bn
The pupil count is the school-age children of the group, and every one of them is priced at the full unit cost. Finnish as a second language is not an item missing from here: it is taught inside ordinary basic education, in the mother-tongue lessons, so its cost is already in the unit cost. Preparatory teaching is a separate cost, and it is recorded separately: €74.3m nationally in 2024, which over 10,792 pupils is €6,884 per pupil. The item is in practice entirely immigration-related. It still does not show in the range, being under two hundredths of the services item. The pupil count has been falling since the 2022 peak of 14,757.Unit cost: Statistics Finland 12g7, operating cost of basic education per student €11,085 in 2024. The calculation uses €11,650, about five per cent above the published figure. Preparatory teaching: Vipunen, education costs, teaching form Perusopetus, valmistava opetus 2024, and pupils in the 2024/2025 school year. Pupil counts for the group: Statistics Finland 11rt 2025.
Upper secondary: 6,970 in general upper secondary × €9,054 and 52,425 in vocational × €8,289€0.50bn
Basic education ends at 15, but compulsory education runs to 18 and upper secondary is free. Before this line the calculation priced the group's 16–19-year-olds at nothing. The student counts are measured, and allocated to the group by citizenship: 72.0% of foreign citizens in general upper secondary and 82.6% in vocational education are non-Western. Vocational education also holds adults, not only 16–19-year-olds.Students: Statistics Finland 14fd, by generation 2024. Non-Western share: Statistics Finland 13sn, by citizenship 2024. Unit costs: Statistics Finland 12g7, 2024.
Tertiary: 19,023 in universities of applied sciences × €7,060 and 15,135 in universities × €16,837€0.39bn
Tertiary education is free as well and therefore public spending. Of foreign citizens, 81.5% in universities of applied sciences and 76.6% in universities are non-Western, so the item is about residents rather than exchange students. It is different in kind from the others, though: a graduate pays the education back in taxes and is a better than average taxpayer afterwards. A cross-section charges the spending this year and credits none of that return, just as it credits none of the future taxes of native students.Students: Statistics Finland 14fd, by generation 2024. Non-Western share: Statistics Finland 13sn, by citizenship 2024. Unit costs: Statistics Finland 12g7, 2024.
Health care: 138,359 × 0.44, 363,251 × 0.73 and 26,957 × 2.53, all × €4,138€1.63bn
€4,138 is health spending per person for the whole population. The coefficients scale it down, because the group is young and health spending rises steeply with age. They are measured rather than assumed: THL allocated €18.1bn of health and elderly care spending by age group, and 8.9% of it fell on 0–17-year-olds who were 20.1% of the population, 45.2% on 18–64-year-olds who were 61.8%. Without the coefficients the same calculation would give €2.2bn. The third coefficient is 2.53 and applies to people aged 65 and over, of whom the group has 26,957. They were previously priced at the working-age 0.73, which understated the item by €201m. Old age is not a separate item in the annual calculation, so nothing is counted twice. The 0.73 is a national average, and this group exceeds it for one reason: mothers from the four refugee-origin countries had 1,508 children in 2024, 3.4% of all births, while the group is 1.6% of the population. For deliveries and maternity care the item is therefore an underestimate, and its size can be derived from the same table. Health spending for women aged 18–40 was €2,304 against €1,602 for men, an excess of €702 a year. Over the country's 749,000 such women that is €526m, and over the births of 2011 it is €8,771 per birth. That is an upper bound, because women's excess spending is not all maternity care. At half of it, and 827 excess births, the additional cost is €3.6…7.3m a year, under one per cent of the group's services item.Health spending per person: Statistics Finland, general government expenditure by function 12a6. Age coefficients: Kapiainen & Eskelinen, Miesten ja naisten terveysmenot ikäryhmittäin 2011, THL Report 17/2014, with Statistics Finland population structure 2011.
Other individual services for adults: 390,208 × €3,500…4,500€1.37…1.76bn
Services total, the 10…25% uplift applied to the first four items only€5.4…6.5bn
The uplift covers services that are not itemised, such as child welfare, disability services and employment services. It is applied to the first four items only, because the education items are measured from student counts and need no allowance for services nobody named. Its size is calibrated against the Danish Ministry of Finance calculation, in which individual services do not stop at four items. Without it the sum would be €3.9…4.2bn.Calibration: Finansministeriet 2021, the non-Western group's service use in Danish register data.
Adult basic education€40m
€49.8m nationally in 2024. Adult basic education is for people who hold no basic education certificate, so it is in practice entirely the teaching of immigrants. The share allocated to the group is 80%, the same as its share of the foreign-background population.Vipunen, education costs, teaching form Perusopetus, aikuisten perusopetus 2024.
The justice system above the population share€48…112m
Police, courts and prisons cost €440m for the foreign-background population at its share of the population, and that is already inside collective spending. The part above the population share is €140m. The low end of the range is the age- and sex-standardised €60m, because standardisation explains about three fifths of the gap, and the high end the unstandardised €140m. 80% is allocated to the group.Statistics Finland crime statistics 13z4, and the justice appropriations of the state budget. Calculation: mamutus.info.
The Immigration Service and voluntary return€16…72m
The Immigration Service costs €88m and voluntary return €2m. The agency handles every permit type, work and study included, so reading the whole sum against this group would be wrong and leaving it out would be wrong too. The low end of the range is the humanitarian share of the agency's decisions, 22.3% in 2024, and the high end the whole agency. Both are allocated to the group at 80%.State budget, moments 26.40.01 and 26.40.22. Distribution of decisions: Finnish Immigration Service statistics 2024.
Reception and interpreting€0.2…0.3bn
The reception system and reception allowance €239m, and interpreting €46m. State compensation for integration, €377.7m in 2025, is not added on top: it is not a cost of its own but the way the state pays municipalities and wellbeing services counties for the very services the services item already prices. Added on top, the same €378m would be counted twice. The appropriation is falling: €349.7m in the 2026 budget and €187.8m in the 2027 proposal.Moment 32.50.30, 2025 outturn. Budget proposal 2027, Ministry of Finance position, main title 32. Reception and interpreting: moments 26.40.21 and 26.40.63, state final accounts.
Marginal cost: all the spending above minus the gap in taxes and transfers€2.5…5.7bn
Marginal cost answers the question of how much public spending grows because of the group. The ends of the range in full: the low end 5.38 + 0.20 + 0.05 + 0.02 − 3.16 = €2.48bn and the high end 6.48 + 0.30 + 0.11 + 0.07 − 1.21 = €5.75bn, in order services, reception and interpreting, the justice system, the Immigration Service, and finally the gap in taxes and transfers deducted. The range is wide because its ends combine the least and most favourable assumptions: at the low end services are at their cheapest and the tax take at its largest, at the high end the reverse. Collective spending such as defence and administration is not in it but on the next line.The calculation's own combination of the rows above.
Organisation grants and integration programmes€19…23m
STEA awarded €273.9m in grants for 2026, of which €17.3…20.4m went to work with immigrants, 6.3…7.5% of the total. The low end counts grants whose target group is named in the organisation's name or in the opening clause of the purpose, the high end every grant that mentions it anywhere. On top of that comes the Ministry of Economic Affairs and Employment's own programme appropriation for promoting integration and work-based immigration, €2.1m in 2025. The item is real but small: it is four hundredths of the services item and does not show in the rounding of the €6.1…9.8bn range. The Ministry of Education and Culture's budget has no line earmarked for immigration or multiculturalism at all. Its money runs inside general appropriations, the largest of which are the state share of pre-primary and basic education €622.8m, arts and culture grants €93.9m and the promotion of youth work €32.1m in 2025. The share would show only in individual grant decisions, which are not published as data. The education appropriation would not be an addition in any case, because it funds the same teaching the education item already prices.STEA grant register, avustukset.stea.fi, application year 2026, filtering repo_support/measure_org_grants.js. Moments 32.50.03, 29.10.30, 29.80.50 and 29.91.50, 2025 outturns, budget proposal 2027, Ministry of Finance position.
Collective spending: 528,567 people × €6,759…7,684€3.6…4.1bn
The item is measured by function rather than assumed. General government expenditure per person in 2024: general public services €3,513, economic affairs €2,397 of which transport €1,370, defence €761, public order and safety €648, housing and community amenities €258 and environmental protection €107. That is €7,684 in total, the top of the range. The low end of €6,759 leaves out public debt service €810 and foreign aid €115, neither of which grows with one more resident. The individual functions — health care, education and social protection — are not here but on lines of their own. The average-cost calculation shares collective spending evenly across the whole population, as the Danish Ministry of Finance does. In the marginal-cost calculation it is zero, and this is the single largest difference between the two readings.Statistics Finland, general government expenditure by function 12a6, functions G01–G06, total consolidated expenditure per person 2024. Method: Finansministeriet 2021.
Total at average cost€6.1…9.8bn