Taxation of a scholarship/grant

A scholarship/grant can be tax-free if the scholarship has been awarded on the basis of an open, public call for applications and the scholarship cannot be regarded as salary from work or duty.

A scholarship/grant is tax-free if it is given for studies or scientific research by the public sector (the Ministry of Education and Culture, CIMO, etc.) or the Nordic Council. Please consult the tax administration for further information. Scholarships from other sources are tax-free if they do not exceed the amount of the annual grant of the Arts Council of Finland, that is €20 309,40 per year or €1 692,45 per month (2017).

Further information: