Cross-border commuting

Updated : 12/2012

Taxes

What's your situation?

I'm self-employed

Which income will be taxed in Finland?

Live in Finland? (min. 6 months uninterrupted) You must pay tax on your worldwide income there.
Foreign resident? (living in Finland for less than 6 months) You only pay tax on your income there.
Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Finland after deduction of taxes and social security contributions?

Income tax calculator - Finland

Income tax rates – 2012

Income tax brackets for 2012 , for tax on earned income payable under Finnish income tax law No 1535/1992:

Taxable earned income (€)	Tax payable on lowest amount in bracket (€)	Tax on income above the lowest tax bracket (%)
16 100—23 900	8	6.5
23 900—39 100	515	17.5
39 100—70 300	3 175	21.5
70 300—	9883	29.75

In calculating your taxable income, take into account:

tax allowances available if you are a Finnish resident
possible deductions for certain types of expenditure

You must also pay:

Church tax: 1 — 2%

Municipal income tax: 16 — 22% (depending on the municipality).

When and how do you pay?

Each month, you must make an advance payment — based on the previous year's return — against your estimated final tax liability.

If you are filing for the first time (as a new business), the advance payments are based on your own estimates. You must file your tax return by 2 April 2013.

How to appeal/complain

If you disagree with your tax assessment, you can complain to the tax authorities. For details of exactly where and how, see your tax assessment letter.

If you are not satisfied with their decision, you can appeal - successively - to the following bodies:

tax office's assessment adjudication board (oikaisulautakunta) – within 5 years
the administrative court (hallinto-oikeus) – within 5 years
Supreme Administrative Court (korkein hallinto-oikeus).

You can also get help and advice from the Central Union of Taxpayers (Veronmaksajien keskusliitto ry suomi).

Links

Finnish tax administration

Finnish tax system (brochure)

Tax laws – EU and individual countries

Check also what your EU rights are.

Contact points

Veronmaksajien keskusliitto ry - local offices suomi

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