Every cooperative pays the same percentage of tax of their economic outcome i.e. surplus as limited companies: 20 %. The Tax Administration will define tax prepayments for the cooperative on the basis of the taxes accrued during previous taxation years, but especially in the start-up period, if the cooperative does not intend to make surplus, it is recommended to apply for a modification of prepayments. See Income Tax Act https://www.finlex.fi/fi/laki/ajantasa/1992/19921535
As an entity practicing professional activities, the cooperative is submitted to Value Added Tax Act. Finland applies four different VAT rates: 24%, 14%, 10 % and 0%. Additionally, certain products and services are fully exempted from VAT. The general rate is 24%, generally used for all services and sales of goods. The law stipulates lower rates for certain products; for instance food is taxed 14% and taxi fees, 10%. We recommend strongly that you study before incorporation a cooperative the rates it should use when selling different products. See Law on value added tax