Kajaani
- 4,760 €Operating expenses per resident
- 2,442 €Tax revenue per resident
- 1,432 €Central government transfers per resident
- 268 €Annual margin per resident
The budget for 2026 and the financial plan for the next two years approved by the Kajaani council, from the State Treasury’s municipal finance service.
Full budget 2026
Stage: final, approved 31 Dec 2025 · Euros unless stated otherwise.
| Budget 2025 with amendments | Budget 2026 | Plan 2027 | Plan 2028 | per resident | |||
|---|---|---|---|---|---|---|---|
| Operating income | 32,174,514 | 32,505,318 | 32,352,745 | 33,230,730 | 894 € | ||
| Sales income | 15,571,263 | 15,716,767 | 15,979,972 | 16,340,213 | 432 € | ||
| Fee income | 3,121,750 | 3,364,388 | 3,365,097 | 3,407,029 | 93 € | ||
| Subsidies and grants | 3,692,174 | 3,655,734 | 3,710,572 | 3,771,772 | 101 € | ||
| Other operating income | 9,789,327 | 9,768,429 | 9,297,104 | 9,711,716 | 269 € | ||
| Change in stocks of products | 0 | 0 | 0 | 0 | 0 € | ||
| Manufacturing for own use | 575,007 | 478,404 | 485,580 | 492,864 | 13 € | ||
| Operating expenses | 170,707,403 | 173,119,059 | 174,197,296 | 175,789,958 | 4,760 € | ||
| Staff expenditure | 102,558,203 | 104,769,955 | 105,554,026 | 106,251,034 | 2,881 € | ||
| Services purchased | 36,290,317 | 37,187,324 | 37,257,660 | 37,664,096 | 1,022 € | ||
| Raw materials and consumables | 15,932,743 | 15,505,678 | 15,599,741 | 15,832,969 | 426 € | ||
| Subsidies | 8,904,319 | 9,080,740 | 9,097,397 | 9,188,937 | 250 € | ||
| Other operating expenditure | 7,021,821 | 6,575,362 | 6,688,472 | 6,852,922 | 181 € | ||
| Operating margin | -137,957,882 | -140,135,337 | -141,358,971 | -142,066,364 | -3,853 € | ||
| Tax revenue | 86,147,000 | 88,831,000 | 90,427,000 | 93,630,000 | 2,442 € | ||
| Central government transfers | 53,986,032 | 52,083,829 | 52,526,000 | 56,643,000 | 1,432 € | ||
| Financial revenue (+) and expenditure (-) | 8,787,955 | 8,957,000 | 9,465,364 | 9,365,364 | 246 € | ||
| Annual margin | 10,963,105 | 9,736,492 | 11,059,393 | 17,572,000 | 268 € | ||
| Depreciations and write-downs | 15,781,802 | 15,217,271 | 15,160,606 | 15,150,715 | 418 € | ||
| Extraordinary items | 0 | 0 | 0 | 0 | 0 € | ||
| Results for the financial year | -4,818,697 | -5,480,779 | -4,101,213 | 2,421,285 | -151 € | ||
| Appropriations + (-) | 2,090,678 | 2,545,956 | 2,317,423 | 2,317,423 | 70 € | ||
| Surplus for the financial year(deficit) | -2,728,019 | -2,934,823 | -1,783,790 | 4,738,708 | -81 € | ||
| Investment expenditure, total (gross) | 30,966,845 | 25,707,000 | 16,925,000 | 16,450,000 | 707 € | ||
| Intangible assets | 30,496 | 0 | 0 | 0 | 0 € | ||
| Land and water areas | 1,500,000 | 1,500,000 | 1,500,000 | 1,500,000 | 41 € | ||
| Buildings | 5,490,000 | 4,725,000 | 6,950,000 | 5,150,000 | 130 € | ||
| Buildings: education and culture | 4,945,000 | 4,065,000 | 6,600,000 | 4,800,000 | 112 € | ||
| Buildings: social welfare and healthcare | 0 | 0 | 0 | 0 | 0 € | ||
| Buildings: other | 545,000 | 660,000 | 350,000 | 350,000 | 18 € | ||
| Fixed structures and installations | 8,368,339 | 7,872,000 | 7,365,000 | 8,530,000 | 216 € | ||
| Machinery and equipment | 1,578,010 | 1,530,000 | 1,110,000 | 1,270,000 | 42 € | ||
| Other tangible assets | 0 | 0 | 0 | 0 | 0 € | ||
| Shares | 14,000,000 | 10,080,000 | 0 | 0 | 277 € | ||
| Contributions to investment expenditure | 517,000 | 0 | 0 | 0 | 0 € | ||
| Gross capital gains on investment goods | 0 | 0 | 0 | 0 | 0 € | ||
| Cash flow from operations and investments | -7,852,000 | -20,971,000 | -6,498,000 | 948,000 | -577 € | ||
| Loan stock, 31 December | 127,000,000 | 143,400,000 | 143,700,000 | 138,380,000 | 3,943 € | ||
| Person-years | 1,761 | 1,780 | 1,741 | 1,734 | |||
| Income tax rate | 8.4 | 8.4 | 8.4 | 8.4 |
| Year | Operating expenses | Tax revenue | Central government transfers | Annual margin | Investments | Loan stock | Result for the period |
|---|---|---|---|---|---|---|---|
| 2026 | 173.1 M€ | 88.8 M€ | 52.1 M€ | 9.7 M€ | 25.7 M€ | 143.4 M€ | -5.5 M€ |
| 2025 | 170.6 M€ | 86.1 M€ | 54 M€ | 11.1 M€ | 16.3 M€ | 122 M€ | -4.7 M€ |
| 2024 | 158.9 M€ | 83.3 M€ | 48.7 M€ | 12.2 M€ | 20.2 M€ | 129 M€ | -4.4 M€ |
| 2023 | 159 M€ | 84.5 M€ | 45.1 M€ | 15.9 M€ | 22 M€ | 143.3 M€ | -1.9 M€ |
| 2022 | 319.2 M€ | 148.1 M€ | 122.2 M€ | 1 M€ | 25.8 M€ | 140.8 M€ | -16.8 M€ |
| 2021 | 310.4 M€ | 144.3 M€ | 117.2 M€ | 15 M€ | 15.4 M€ | 143 M€ | -2.5 M€ |
| 2020 | 317.4 M€ | 143.7 M€ | 109.5 M€ | 12.6 M€ | 28.8 M€ | 134 M€ | -3.4 M€ |
The municipality’s explanations
- Shares
- Osakkeet ja osuudet luku on oikein, osakkeita ja osuuksia tulee v. 2026 hankituksi 10 080 000,00 euroa.
- Cash flow from operations and investments
- Toiminnan ja investointien rahavirta on muuttunut yli 50% -20971000, ed. vuosi -5129515 koska näin on suunniteltu (investoinnit ym). Tiedot ovat oikein.
Source: Valtiokonttori, Kuntien ja hyvinvointialueiden taloustietopalvelu (CC BY 4.0) · Budget figures (JSON) · Municipal budgets →