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

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

Taxation in Finland

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

Taxation in the country of residence

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

You must declare the income and the expense allowances in the tax return submitted in your country of residence.

National Insurance

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

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