31.05.2018

Tax card

Please also see the section Taxation.

If you stay in Finland for less than six months (tax-non resident), your taxation is either carried out by (1) withholding a flat-rate source tax on all income, or by (2) performing a similar progressive tax assesment as is done for Finnish residents. In the latter case the rate of tax depends on the size of income.

You are able to choose which of the two options you would like to be applied to your income. However note that the chosen option cannot be changed within a tax year.

In case you choose the flat-rate source tax the International Staff Services is able to apply for the tax card for you. In case you choose the tax nonresident's progressive taxation your signature is needed for the application. International Staff Services will assist you with the applications.

If you stay in Finland for six months or longer (tax resident in Finland), you need to visit a tax office and apply for a "tax on earned income" (progressive taxation) tax card.

At the tax office (verotoimisto) you should give an estimate of your annual income in Finland so that your tax rate can be calculated.

Applying for a tax card in brief

1. Visit the tax office

Documents to bring along:
  • Valid passport
  • Citizens from the EU/EEA countries and Switzerland: A certificate of the right to reside in Finland from Immigration Services if you have been residing in Finland for over three months
  • Valid residence permit (non-EU citizens)
  • Estimation of your annual salary (including a holiday bonus and possible incentive bonuses and general increases). The ISS contact person will be providing you with this.
  • Tax office’s forms
  • Finnish personal ID code (received from the Registration Office (maistraatti)

2. Give your tax card to your HR Coordinator at the University Service Center.

International Staff Services will accompany you in the Tax office.

Local Tax Office

Keski-Suomen verotoimisto
Vapaudenkatu 58 A, Jyväskylä (Entrance at the corner of Urhonkatu and Vapaudenkatu
Mail address: PL 292, 40101 Jyväskylä
Tel: +358 20 612 000
Fax: +358 20 613 1990

Opening hours:

Mon–Fri 9 a.m.–4:15 p.m.
Summer opening hours 1 June–31 August Mon–Fri 9 a.m.–3 pm.
Document reception Mon–Fri 8 a.m.–4:15 p.m.