Pharmacies operating in Finland must pay an annual pharmacy fee to the state on the basis of their turnover. The purpose of the pharmacy fee is to level the income differences between pharmacies. The amount of pharmacy fee is determined on the basis of a table provided in the Pharmacy Fee Act, with the amount increasing in proportion to increases in turnover. The smallest pharmacies do not have to pay any fee at all, while the largest ones pay up to 11% of their turnover. In recent years the pharmacy fee has been on average 7% of pharmacies' turnover.