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Updated : 26/06/2017

Income taxes abroad – Finland

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I'm an employee

Which income will be taxed in Finland?

  • Living in Finland for at least 6 consecutive months? You must pay tax on your worldwide income there.
  • Living in Finland for less than 6 months? You are not considered tax resident and only pay tax on income earned in Finland.
  • Income from other EU countries? Make sure 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 for 2016 (2017 return)

Taxable earned income
(€)

Tax on income at the lowest bracket
(€)

Tax on income above the lowest tax bracket
(%)

16 900 — 25 300

8

6.25

25 300 — 41 200

533

17.5

41 200 — 73 100

3 315.50

21.5

over 73 100

10 174

31.5

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% (depending on the municipality)

Municipal income tax: 17% — 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 Adjustment Board – within 3 years
  • Administrative Court – within 60 days from the service
  • Supreme Administrative Court

You can also get help and advice from the Central Union of Taxpayerssuomi.

Links

Finnish tax administration

I'm self-employed

Which income will be taxed in Finland?

  • Living in Finland for at least 6 consecutive months? You must pay tax on your worldwide income there.
  • Living in Finland for less than 6 months? You are not considered tax resident and only pay tax on income earned in Finland.
  • Income from other EU countries? Make sure 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 for 2016 (2017 return)

Taxable earned income
(€)

Tax on income at the lowest bracket
(€)

Tax on income above the lowest tax bracket
(%)

16 900 — 25 300

8

6.25

25 300 — 41 200

533

17.5

41 200 — 73 100

3 315.50

21.5

over 73 100

10 174

31.5

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% (depending on the municipality)

Municipal income tax: 17% — 22.5% (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.

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 Adjustment Board – within 3 years
  • Administrative Court  – within 60 days from the service
  • Supreme Administrative Court

You can also get help and advice from the Central Union of Taxpayerssuomi.

Links

Finnish tax administration

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