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Tax Card

Description

You will need to have your own tax card if you work in Finland for a Finnish employer.  The tax card is simply an instruction given by the tax office to your employer.  Following the instruction printed on the tax card, your employer will know how much tax to withhold from your pay.  Consequently, if you fail to present a tax card to your employer, 60% of your pay will be withheld.

Instructions for getting your own tax card

Persons residing in Finland can have a tax card in MyTax -service or by post.  Those who do not live in Finland should contact the local tax office to apply for the tax card.  The application form can be downloaded and printed out at tax.fi/forms.

Workers arriving in Finland for a shorter period than six months will be issued a tax-at-source card. Nonresident individuals can also claim treatment of their earned income under the progressive scheme instead of source taxation. This option is open to all nonresidents who live in a country belonging to the European Economic Area, or in a country that has a tax treaty with Finland. When the progressive scheme is granted, the tax rules are the same as for Finnish residents living in Finland on a permanent basis.  In the progressive scheme, all your income and deductions over the year are taken into consideration when your tax rate is calculated.   You must visit a tax office and ask for a nonresident's tax card.

Do you work for an employer not from Finland?

If you work in Finland for a non-Finnish employer, not registered as an employer in Finland, there is a possibility that your employer does not withhold any tax from your pay.  In this case, we advise you to contact the local tax office to find out more about your obligation to make regular prepayments of income tax. 

Payroll withholding tax on work performed in another Nordic country, and transfer of tax (the Nordic treaty on payment and transfer of tax)

If you work for an employer in your country of residence but are going to perform work in another Nordic country,  your employer must submit either NT1 or NT2 -information to the Incomes Register (as of 1.1.2019). This will ensure that your tax is deducted in the correct country. If you are liable to tax in your country of residence (i.e. if you stay for less than 183 days in the country of work), your employer should complete form NT1. If you are liable to tax in the country of work, your employer should complete form NT2. This applies if you stay there for more than 183 days, if your employer has a permanent establishment there, and (in some countries) if you are hired-out personnel.

Read more tulorekisteri.fi/english (Incomes Register).

In certain cases the Nordic treaty on payment and transfer of tax allows the tax authorities to transfer tax between countries. If tax has been withheld from your income from employment in one Nordic country and the same income proves to be taxable in another Nordic country, the tax that has been withheld can be transferred to the country in which the tax is payable. Any tax transferred pursuant to this treaty is always deemed to have been paid on time, so you will not be charged interest etc. on the amount transferred. However, if the amount paid is insufficient to cover the tax payable to the other country, you yourself will have to pay the excess tax, plus any interest due on that amount.

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