Do you live in another Nordic country and work in Finland for a public entity?

This applies to you who are resident in another Nordic country and work for public entity in Finland. This information only applies to taxation of your income from this employment.

Definition of "public sector employer"

You are deemed to have a public sector employer when you are employed by the central government, regional or municipal authorities or a public law institution, or an equivalent administrative authority in the other Nordic countries. State universities and university colleges in the Nordic countries except Finland are deemed to be public sector employers. The Finnish universities are deemed to be private employers. Companies owned by the state or a municipality etc. are not regarded as public sector employers. Nor will the state, municipality etc. be regarded as a public sector employer if the business in question is a commercial undertaking.

Read here if you live in another Nordic country and work in Finland for a private sector employer?"

Finnish public sector employer

If you are a resident of another Nordic country, and your employer is from Finland, Finland will levy tax on your income. In addition, you are expected to declare the income in the tax return of your Nordic country of residence.

If you also work in your country of residence, the portion of your earned income sourced in your country of residence will only be taxed in your country of residence.   

Public sector employer resident in another Nordic country

If you arrive in Finland and start working for an employer from another Nordic country your wages will normally only be taxed in the employer's country of residence.

Taxation in Finland


If your employer is Finnish, he will withhold of your wages tax plus social-security contributions. However, no social-security contributions are payable if you are a posted employee carrying the A1 certificate.  

Staying in Finland for max. 6 months  

If the duration of your stay in Finland is no longer than six months, your Finnish employer will withhold tax at source from your pay at the 35-percent rate. You are expected to visit the local tax office to request for a tax-at-source card (lähdeverokortti; källskattekort).   This document entitles your employer to subtract € 17.00 per day from your wages before computing the amount of tax to be withheld.  

No income tax return has to be filed in Finland for income subject to tax at source.

You can request that your earned income be taxed under the progressive scale instead of the tax at source. Fill out the form VEROH 6148, available at or local tax offices.  

Staying longer than 6 months 

If your stay is longer than six months and you have a Finnish employer, please request a tax card at the local tax office.   Give the tax card to your employer. You are expected to pay Finnish municipal tax, Finnish church tax, and finally, progressive income tax to the State of Finland.

You are entitled to tax deductions for your work-related costs for the production of income, for home loan payments, and for pension insurance premiums, under the same tax rules as permanent residents of Finland.

You are expected to file an income tax return in Finland.

Taxation in the country of residence

Please declare the Finnish income and tax in tax return of your home country. Any double taxation will be eliminated in home country.

Tax rules regarding frontier work

If you live in Sweden or Norway in a municipality adjacent to the Finnish national border, and your place of work is across the border, on the Finnish side, also in a municipality adjacent to the national border, special tax rules apply. Your wages will be taxed only in your country of residence, even if your employer is from Finland. It is required that you stay in your home, located in Sweden or Norway, every week for at least two days and for at least one night.

Select the other country here:   Denmark | Iceland | Norway | Sweden