10.09.2017

6 months or longer (tax residents)

You will be considered a tax resident with full tax liability. You will be paying state and municipal taxes and a church tax if you belong to one of the churches entitled to collect tax in Finland.

Your tax rate is determined by your income. The tax rate increases progressively: the more you earn, the higher the tax rate will be. You will have a possibility to deductions in your tax return which you will need to submit once a year.

You can calculate your estimated tax rate by using the tax percentage calculator.

Note, If you arrive in Finland in the middle of a tax year, your Finnish annual income will be calculated only for the months from your arrival until the end of December giving you a lower tax rate than normally. The tax office will ask you for your pay slips from your home country to record what taxes you have already paid in your own country for the year. If you do not have your pay slips, a statement from your home country tax office indicating gross taxes paid for the year is sufficient.

In case you will stay in Finland for the whole following tax year, remember to apply for a revised tax card with a correct annual income in the beginning of the new tax year so that you will not have to pay additional taxes later on.

The revised tax card can also be applied in all situations when there is a change in income or other circumstances affecting taxation.

The tax year in Finland is a calendar year and the pre-filled tax returns are normally received in May and submitted in June. Taxation in Finland is always on individual bases i.e. there is no family taxation.

Taxation also depends on the tax treaties ratified between Finland and the country where you come from. Tax treaties may limit the tax liability in Finland. Finland has a tax treaty with more than 70 countries.

Even if you are considered a tax resident in Finland you may still be a tax resident in your home country too. Therefore, you should remember to report your Finnish income also in your home country. The payroll service provider of the University of Jyväskylä will provide you with a salary certificate of the earned income and paid taxes at the end of each tax year.

It’s also good to know that the employer will give annual reports of paid income and taxes to the Finnish tax authorities. The Finnish tax authorities will transfer this information to the respected countries.

Further information: