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Emp l oymen t I s s ue s
the personal identity code. Give the tax-at-source
card to your employer. After you have finished
you employment, your employer will issue you
a certificate covering the full period of your
employment during the relevant calendar year(s),
showing your income and the tax withheld. We
recommend that you keep the certificate. You
may have to present it to the tax authorities of
your country of residence.
If you are employed by a company from another
country than Finland, and that employer is paying
your salary, you will not have to pay tax on your
income in Finland. You will only have to submit an
income tax return in your home country, and pay
the appropriate taxes in your home country.
Persons Staying in Finland Longer than 6 Months
If you stay in Finland for longer than six months,
you will have to pay tax on your earned income
in Finland. It does not make a difference if your
employer is Finnish or foreign or if you receive
a part of your wages from a Finnish employer
and another part from a foreign employer.
There are exemptions to this rule, when certain
requirements are fulfilled. See
for more
information. The tax rate in Finland is progressive.
Besides tax, your employer will also withhold
social security payments from your pay
(amounting to approximately 7%, all payments
combined), unless you have the certificate E 101
of a posted employee. If you are regarded as a
posted employee, your social security insurance
has been taken care of in your home country. In
addition, you will be expected to submit a Finnish
income tax return.
During the first couple of days in Finland, please
visit the local tax office. You need a Finnish
personal identity code. Apply for a tax card (fill
out the application form no. 5042a, Application
for tax card for foreigners and persons who have
been living abroad). Give the tax card (
skattekort/
verokortti
) to your employer. The employer will tax
your income according to the card.
After every calendar year you have worked in
Finland, you have to submit an income tax return
to the Tax Administration. (For the 2014 income
year, the deadline is May 2015). You will receive
a Pre-Completed Tax Return form to your home
address. You do not have to declare income you
received before moving to Finland nor income
you receive after moving away from the country.
Forms and instructions are available in English.
The tax office will assess your taxes and send
you a statement showing the final amounts of
taxes imposed. This statement will show if you
will be receiving a refund or alternatively, if you
will have to pay more tax because of insufficient
withholding. Instructions for appeal will also be
included in the statement.
Scholarships
Grants paid at the universities normally count as
taxable income for the grant recipient, provided
that the total annual amount exceeds the annual
amount of the (Finnish) State Grant for Artists (in
2013 this amount was 19,728.90 euros). Please
consult the tax administration concerning any tax
consequences possibly arising from the payment
of the grant.
Åbo
Varsinais-Suomen verotoimisto/
Egentliga Finlands skattebyrå
Aningaisgatan 1 D
P.O. Box 921 , FI-20101 Åbo
Phone: +358 (0)20 612 000 (switchboard)
Fax: +358 (0)20 613 1218
Open: Mon-Fri 9.00-16.15
Vasa
Pohjanmaan verotoimisto/
Österbottens skattebyrå
Tvärgränden 7
P.O. Box 226, FI-65101 Vasa
Phone: +358 (0)20 612 001 (switchboard)
Fax: +358 (0) 20 613 7850
Open: Mon-Fri 9.00-16.15
Information on international taxation is also
available by phone at the following enquiry
number +358 20 697 024. This service is available
in English Mon-Fri at 9.00 - 16.15 (GMT +2 h)
