10.09.2017

Less than 6 months (tax non-residents)

If you stay in Finland for less than 6 months you will be considered a tax non-resident, with a limited liability to tax.

Tax non-residents' 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.

However, if you have been granted a tax-at-source card, but your stay in Finland is extended and exceeds 6 months, you need to visit the tax office to ask for a progressive tax card.

Being a tax non-resident in Finland means that you are a tax resident in your home country. 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: