The structure of the Evangelical Lutheran Church of Finland is mainly based on geographical division.
Every member belongs to the parish of their domicile, with parish boundaries following municipal boundaries.
Large cities, on the other hand, are usually divided into several parishes, with the geographical location of the members' homes determining parish membership.
The membership of a parish varies from a few hundred in small municipalities to around 60,000 members in the parish of Malmi, Helsinki.
According to the Church Act, the parish is responsible for all the practical work performed by the church.
The parish is headed by the vicar and the parish council.
Both are elected by the members, using equal, closed voting.
The term of the parish council is four years while the vicar is elected for life or until he reaches sixty-eight years of age.
A parish is a legal person of public nature, capable of taxing its members.
The amount of tax collected is decided by the parish council and falls between 1 and 2.25 percent of personal income.
In practice, the tax is collected by the state, for a fee.

Financially, the parishes are responsible for themselves.
However, poor parishes can be assisted by the central administration.
On the other hand, all parishes are responsible for contributing 10 percent of their income to the central administration of the church and the dioceses.
The day-to-day affairs of the parish administration are taken care of by the vicar and the parish board, elected by the parish council.
In cities, the parishes of the city have a common parish council but separate parish boards.
The structure of the Evangelical Lutheran Church of Finland is mainly based on geographical division. Every member belongs to the parish of their domicile, with parish boundaries following municipal boundaries. Large cities, on the other hand, are usually divided into several parishes, with the geographical location of the members' homes determining parish membership. The membership of a parish varies from a few hundred in small municipalities to around 60,000 members in the parish of Malmi, Helsinki. According to the Church Act, the parish is responsible for all the practical work performed by the church. The parish is headed by the vicar and the parish council. Both are elected by the members, using equal, closed voting. The term of the parish council is four years while the vicar is elected for life or until he reaches sixty-eight years of age. A parish is a legal person of public nature, capable of taxing its members. The amount of tax collected is decided by the parish council and falls between 1 and 2.25 percent of personal income. In practice, the tax is collected by the state, for a fee.
Financially, the parishes are responsible for themselves. However, poor parishes can be assisted by the central administration. On the other hand, all parishes are responsible for contributing 10 percent of their income to the central administration of the church and the dioceses. The day-to-day affairs of the parish administration are taken care of by the vicar and the parish board, elected by the parish council. In cities, the parishes of the city have a common parish council but separate parish boards.
Evangelical Lutheran Church of Finland