List of municipalities of Finland

The municipalities (Finnish: kunta; Swedish: kommun) represent the local level of administration in Finland and act as the fundamental, self-governing administrative units of the country. The entire country is incorporated into municipalities and legally, all municipalities are equal, although certain municipalities are called cities or towns (Finnish: kaupunki; Swedish: stad). Municipalities have the right to levy a flat percentual income tax, which is between 16 and 22 percent, and they provide two thirds of public services. Municipalities control many community services, such as schools, health care and the water supply, and local streets. They do not maintain highways, set laws or keep police forces — these tasks are the responsibility of the central government.

Municipalities have council-manager government, i.e. they are governed by an elected council (kunnanvaltuusto, kommunfullmäktige), which is legally autonomous and answers only to the voters. The size of the council is proportional to the population, the extremes being 9 in Sottunga and 85 in Helsinki. A subsection of the council, the municipal executive board (kunnanhallitus), controls the municipal government and monitors the implementation of decisions of the council. Its decisions must be approved by the council. Unlike national cabinets, its composition is derived from the composition of the council, not along government-opposition lines. Furthermore, individual decisions are prepared in specialized municipal boards (lautakunta) for a council meeting; these include e.g. zoning, social assistance, and education boards. Council, executive board and board membership is responsible position, not a full-time job.

Municipal managers (kaupunginjohtaja, stadsdirektör for cities, kunnanjohtaja, kommunsdirektör for other municipalities) are civil servants named by the council. The city manager of Helsinki is called ylipormestari/överborgmästare "Lord Mayor" for historical reasons. There were previously no mayors in Finland, but after a change in law, Tampere was first city to elect a mayor (pormestari/borgmästare) in 2007. The mayor is not, however, currently elected directly, but by the municipal council. The mayor acts as municipal manager and as a speaker of municipal council.

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