Kemi
- 3,533 €Operating expenses per resident
- 2,782 €Tax revenue per resident
- -118 €Central government transfers per resident
- -205 €Annual margin per resident
The budget for 2026 and the financial plan for the next two years approved by the Kemi council, from the State Treasury’s municipal finance service.
Full budget 2026
Stage: final, approved 11 Dec 2025 · Euros unless stated otherwise.
| Budget 2025 with amendments | Budget 2026 | Plan 2027 | Plan 2028 | per resident | |
|---|---|---|---|---|---|
| Operating income | 13,591,759 | 12,262,743 | 12,306,595 | 12,350,409 | 634 € |
| Sales income | 3,544,833 | 4,233,792 | 4,248,932 | 4,264,059 | 219 € |
| Fee income | 1,928,291 | 1,874,891 | 1,881,596 | 1,888,295 | 97 € |
| Subsidies and grants | 1,913,844 | 2,025,029 | 2,032,271 | 2,039,506 | 105 € |
| Other operating income | 6,204,791 | 4,129,031 | 4,143,796 | 4,158,549 | 214 € |
| Change in stocks of products | 0 | 0 | 0 | 0 | 0 € |
| Manufacturing for own use | 70,000 | 70,000 | 70,250 | 70,500 | 4 € |
| Operating expenses | 66,907,710 | 68,320,358 | 68,564,845 | 68,808,909 | 3,533 € |
| Staff expenditure | 35,664,562 | 36,557,824 | 36,688,555 | 36,819,176 | 1,890 € |
| Services purchased | 16,823,608 | 18,356,138 | 18,421,952 | 18,487,495 | 949 € |
| Raw materials and consumables | 5,082,280 | 5,044,115 | 5,062,153 | 5,080,175 | 261 € |
| Subsidies | 4,807,520 | 4,224,520 | 4,239,627 | 4,254,721 | 218 € |
| Other operating expenditure | 4,529,740 | 4,137,761 | 4,152,558 | 4,167,342 | 214 € |
| Operating margin | -53,245,951 | -55,987,615 | -56,188,000 | -56,388,000 | -2,895 € |
| Tax revenue | 54,598,097 | 53,800,000 | 53,826,000 | 55,166,000 | 2,782 € |
| Central government transfers | 207,000 | -2,291,123 | -793,000 | 793,000 | -118 € |
| Financial revenue (+) and expenditure (-) | -932,600 | 517,300 | 404,000 | 7,000 | 27 € |
| Annual margin | 626,546 | -3,961,438 | -2,751,000 | -422,000 | -205 € |
| Depreciations and write-downs | 4,900,000 | 4,800,000 | 4,700,000 | 4,700,000 | 248 € |
| Extraordinary items | 55,000,000 | 0 | 0 | 0 | 0 € |
| Results for the financial year | 50,726,546 | -8,761,438 | -7,451,000 | -5,122,000 | -453 € |
| Appropriations + (-) | 0 | 0 | 0 | 0 | 0 € |
| Surplus for the financial year(deficit) | 50,726,546 | -8,761,438 | -7,451,000 | -5,122,000 | -453 € |
| Investment expenditure, total (gross) | 11,953,000 | 8,621,200 | 12,026,300 | 20,570,000 | 446 € |
| Intangible assets | 120,000 | 90,000 | 50,000 | 50,000 | 5 € |
| Land and water areas | 1,830,000 | 2,000,000 | 0 | 0 | 103 € |
| Buildings | 2,030,000 | 1,830,000 | 7,700,000 | 16,600,000 | 95 € |
| Buildings: education and culture | 880,000 | 930,000 | 6,800,000 | 15,700,000 | 48 € |
| Buildings: social welfare and healthcare | 0 | 0 | 0 | 0 | 0 € |
| Buildings: other | 1,150,000 | 900,000 | 900,000 | 900,000 | 47 € |
| Fixed structures and installations | 6,390,000 | 4,620,000 | 4,190,000 | 3,890,000 | 239 € |
| Machinery and equipment | 30,000 | 41,200 | 86,300 | 30,000 | 2 € |
| Other tangible assets | 0 | 40,000 | 0 | 0 | 2 € |
| Shares | 1,553,000 | 0 | 0 | 0 | 0 € |
| Contributions to investment expenditure | 360,000 | 20,000 | 15,000 | 300,000 | 1 € |
| Gross capital gains on investment goods | 300,000 | 300,000 | 300,000 | 300,000 | 16 € |
| Cash flow from operations and investments | 44,033,546 | -12,562,638 | -14,762,300 | -20,692,000 | -650 € |
| Loan stock, 31 December | 69,742,000 | 62,597,000 | 76,971,000 | 97,273,000 | 3,237 € |
| Person-years | 620 | 635 | 599 | 582 | |
| Income tax rate | – | – | 9.6 | 9.6 |
Budgets by year
Each year’s budget as last reported.
| Year | Operating expenses | Tax revenue | Central government transfers | Annual margin | Investments | Loan stock | Result for the period |
|---|---|---|---|---|---|---|---|
| 2026 | 68.3 M€ | 53.8 M€ | -2.3 M€ | -4 M€ | 8.6 M€ | 62.6 M€ | -8.8 M€ |
| 2025 | 65.7 M€ | 56.1 M€ | -1.2 M€ | 1.7 M€ | 10.4 M€ | 69.7 M€ | 51.8 M€ |
| 2024 | 59 M€ | 53 M€ | -1.6 M€ | 5 M€ | 8 M€ | 121.3 M€ | 0.1 M€ |
| 2023 | 56.1 M€ | 51.2 M€ | 0.4 M€ | 9.9 M€ | 6.8 M€ | 124.4 M€ | 4.8 M€ |
| 2022 | 163.8 M€ | 89.7 M€ | 54.5 M€ | 2.3 M€ | 15.6 M€ | 134.6 M€ | -2.9 M€ |
| 2021 | 159.7 M€ | 90.9 M€ | 52.4 M€ | 6.7 M€ | 14.6 M€ | 115.2 M€ | 1.7 M€ |
| 2020 | 155.9 M€ | 90.3 M€ | 47.4 M€ | 5.5 M€ | 8.6 M€ | 105.6 M€ | 0.7 M€ |
The municipality’s explanations
- Sales income
- Vuoden 2025 myyntituottoihin on tehty talousarviomuutos ja myyntituotot ovat muutoksen jälkeen 3 544 833 euroa. TE-palveluiden kunnalle siirtymisen vaikutuksia ei oltu osattu arvioida oikein alkuperäiseen talousarvioon.
- Central government transfers
- Luvut on tarkistettu ja ne ovat oikein. Vuoden 2025 alkuperäisessä talousarviossa valtionosuudet olivat -1 159 000 euroa.
- Financial revenue (+) and expenditure (-)
- Luvut on tarkistettu ja ne ovat oikein. Lainakantaa on pienennetty, joten korkokulut ovat aiempaa pienemmät.
- Machinery and equipment
- Investoinnit vaihtelevat vuosittain. Muutetussa talousarviossa 2025 koneisiin ja kalustoon on varattu 30 000 euroa.
- Other tangible assets
- Luvut on tarkistettu ja ne ovat oikein. Investoinnit vaihtelevat vuosittain.
- Contributions to investment expenditure
- Luvut on tarkistettu ja ne ovat oikein. Vuoden 2025 jalkapallokenttäinvestointiin on saatu rahoitusta.
- Cash flow from operations and investments
- Luvut on tarkistettu ja ne ovat oikein. Edellisen vuoden luku on alkuperäisen talousarvion luku ja siinä on mukana energiayhtiön osakkeiden myynti.
Source: Valtiokonttori, Kuntien ja hyvinvointialueiden taloustietopalvelu (CC BY 4.0) · Budget figures (JSON) · Municipal budgets →