We contribute to the knowledge on the occurrences and distributions of both aphyllophoroid and heterobasidioid fungi in Finland. We present four species new to Finland, i.e. <em>Helicogloea sebacea</em>, <em>Phanerochaete cremeo-ochracea</em>, <em>Steccherinum cremeoalbum</em>, and <em>Uncobasidium luteolum</em>, as well as 46 new records (locations) of 34 rare or rarely collected species. Additionally, we report on 40 species considered new to a certain subzone of the boreal forest vegetation zone in Finland. These records contain notes on their substrata, and the ecology and distribution of nationally new species are briefly discussed.