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A quarter of Finland's territory lies within the Arctic Circle and the midnight sun can be experienced for more days the farther north one travels. At Finland's northernmost point, the sun does not set for 73 consecutive days during summer and does not rise at all for 51 days during winter.[112]

Finland consists of 19 regions (maakunta). The counties are governed by regional councils which serve as forums of cooperation for the municipalities of a county. The main tasks of the counties are regional planning and development of enterprise and education. In addition, the public health services are usually organized based on counties. Regional councils are elected by municipal councils, each municipality sending representatives in proportion to its population. In addition to inter-municipal cooperation, which is the responsibility of regional councils, each county has a state Employment and Economic Development Centre which is responsible for the local administration of labour, agriculture, fisheries, forestry, and entrepreneurial affairs. Historically, counties are divisions of historical provinces of Finland, areas that represent local dialects and culture more accurately.

Six Regional State Administrative Agencies are responsible for one of the counties called alue in Finnish; in addition, Åland was designated a seventh county.[116]

The fundamental administrative divisions of the country are the municipalities, which may also call themselves towns or cities. They account for half of the public spending. Spending is financed by municipal income tax, state subsidies, and other revenue. As of 2021, there are 309 municipalities,[119] and most have fewer than 6,000 residents.

In addition to municipalities, two intermediate levels are defined. Municipalities co-operate in seventy sub-regions and nineteen counties. These are governed by the member municipalities and have only limited powers. The autonomous province of Åland has a permanent democratically elected regional council. Sami people have a semi-autonomous Sami native region in Lapland for issues on language and culture.

Health, social and emergency services are organised by the Wellbeing Services Counties. Finland has 21 Wellbeing Services Counties and the county structure is mainly based on the region structure. The County council, which is responsible for the operation, administration and finances of the welfare area, is the highest decision-making body in the welfare county. The delegates and deputy commissioners of the county council are elected in the county elections for a term of office of four years. Welfare districts are self-governing. However, they do not have the right to levy taxes and their funding is based on central government funding.[120]

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