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Which income will be taxed in Finland?

• Live in Finland? (min. 6 months uninterrupted) You must pay tax on your worldwide income there.
  
  
• Lived in Finland less than 6 months? You are not considered tax resident and only pay tax on income earned in Finland.
  
  
• 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:

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?

Your employer will deduct the tax and social security contributions due from your salary.

In spring, the tax authorities will send you a pre-filled tax return. You just have to check it and make any corrections. If there's nothing to correct, and you don't need to add anything, you can just keep the return for your records – no need to send it back. The tax assessment comes with the pre-filled return. If you do send in corrections to the return, then you'll get a new assessment in the autumn.

If you are liable for any tax in addition to what you have already paid under the withholding or advance payment systems, you must pay it in 2 instalments: at the end of the assessment year and the beginning of the following year.

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)