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Taxes – Finland

Updated : 12/06/2014

Income taxes abroad

What's your situation?

I'm an employee

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 - 2013

Income tax brackets for 2013 , for tax on earned income payable under Finnish income tax law No 1535/1992:

Taxable earned income

Tax on income above the lowest tax bracket

16 100—23 900


23 900—39 100


39 100—70 300


70 300—100 000


100 000-


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: 16.5 — 22.5% (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).


Finnish tax administration

Finnish tax system (brochure)

Check also what your EU rights are.

Contact points

Veronmaksajien keskusliitto ry - local offices suomi

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