Do you live in Finland and are employed as an air crew member in another Nordic country?

This applies to persons resident in Finland and employed in another Nordic country by a Nordic airline to work on board aircrafts. This information only concerns taxation of this type of income.

Taxation in the country of employment

Your pay is exempt from taxation in the country of employment. This applies regardless of whether you work on domestic flights or on international flights.

Taxation in Finland

Your pay is liable to tax in Finland. If you have received expense allowances to cover expenses relating to your work, the taxable surplus is to be calculated in accordance with the Finnish rules.

You must declare the income and the taxable surplus on expense allowances in your Finnish tax return. If your employer has not paid expense allowances, you may claim a deduction for increased living expenses on your Finnish tax return, according to the Finnish rules.

National Insurance

There are special rules about where you are to be insured. For more information you should contact ETK in Finland ( or the social security authority in the country where you are employed.

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