When you relocate to Finland, several factors affect your tax treatment. The Finnish income tax rules differentiate between two categories of taxpayers: tax residents who are fully liable to pay tax; and tax nonresidents. Anyone who has arrived in Finland and stayed longer than 6 months will be considered as a permanent resident. The residents’ worldwide income is subject to Finnish tax so that no distinction exists between the source country Finland or any other source country (worldwide liability to tax).

Please note that not only the duration of your stay but many other factors also have an impact on the tax treatment of an individual who has newly arrived in Finland.  More information on your tax situation is available at the Finnish Tax Administration.

If you receive salary from Finland, you are subject to Finnish taxation. The first thing to do when you start working is to take a cover letter provided by the International HR Specialist and your new employment contract to the Tax Office, and get a tax card (verokortti).

If you arrive in Finland from certain countries, researchers and teachers are entitled (through the relevant tax treaties) to have their income exempted from Finnish income tax. Please read more about Researchers and teachers from other countries.

Monitor your own income and tax rate, because if you pay too little tax you will have to pay tax arrears the next year. If your income changes during the year, you can change your tax rate by getting an alteration tax card.

More information on taxation is available at Info Bank and the Finnish Tax Administration.