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Individual Tax Numbers

All individuals who work on construction sites must have individual Tax numbers. You can get yours at a tax office. If you already have one, you should have it entered in the public register of Tax Numbers.

Everyone doing work on construction sites must wear name tags with photos, and also their individual Tax numbers that have been entered in the public register.

Tax Numbers from the Tax Administration

Finnish individuals who work on construction sites

Individual Tax Numbers have already been distributed to Finns in connection with the deliveries of the tax cards (In Finnish: verokortti; in Swedish: skattekort). Self-employed individuals must apply for the Tax Number at the local tax office. If you have no Tax Number or if you have lost your tax card or other documentation where your Tax Number has been printed, you can visit any tax office to enquire your Tax Number.

Request for entry in the public TN Register

You have to separately request for registration in the public register of Tax Numbers. Workers and self-employed individuals are entitled to ask for registration by calling 029 497 070 or by visiting a tax office.

Foreign individuals who work on construction sites

Get your Finnish personal identity code and Tax Number from the tax office. Please fill in the form Registration information on a foreigner staying in Finland temporarily (6150e) before you visit the tax office. It is important that the foreign citizens make sufficient documentation available to the tax office. The exact documentation requirements vary, depending on the country from which the foreign citizens are coming.

You are a citizen of an EU/ETA member state

Please have the following documents with you when you visit the tax office:

  • A valid passport, or an identity card valid in the Schengen zone, featuring a photo that enables easy identification.
  • If three months have elapsed since you arrived in Finland, you must also have a document from the Finnish Police showing proof that you have been registered as staying in Finland. For more information, visit the Police website: www.poliisi.fi.
  • Your employment contract or other document of your main terms of employment while working in Finland.

You are a citizen of a non-EU or non-EEA country

Please have the following documents with you when you visit the tax office:

  • A valid passport, featuring a photo that enables easy identification.
  • A valid residence permit of an employed person.
  • An employment contract or other document of your main terms of employment while working in Finland.

In the construction industry, the citizens of non-EU and non-EEA countries can work in Finland without residence permits if they work in a temporary subcontract assignment which they perform as permanent employees of a company domiciled in another country of the EU/EEA and if they have valid residence permits and work permits in the other EU/EEA country concerned. These permits must continue to be in force even after the date when the assignment in Finland is completed. Work without a residence permit is allowed for a maximum of three months in the course of a six-month period.

The Tax Administration is authorised to issue Finnish personal identity codes to citizens of other countries regardless of the length of their stay.It is required that the applicant for a personal identity code visit the office of the Finnish Tax Administration personally. Not all local tax offices distribute identity codes.

The tax offices that serve foreign workers who request Finnish personal identity codes

Ahvenanmaan verotoimisto: Maarianhamina 
Länsi-Suomen verotoimisto: Kokkola, Närpiö, Pietarsaari, Seinäjoki, Vaasa, Ylivieska
Kaakkois-Suomen verotoimisto: Imatra, Lappeenranta, Kotka, Kouvola, Lahti, Savonlinna
Itä-Suomen verotoimisto: Joensuu, Jyväskylä, Kajaani, Kuopio, Varkaus, Iisalmi
Pohjois-Suomen verotoimisto: Raahe, Rovaniemi, Sodankylä, Kittilä, Kemi, Kuusamo, Oulu
Sisä-Suomen verotoimisto: Tampere, Hämeenlinna
Pääkaupunkiseudun verotoimisto: Helsinki (Aleksanterinkatu 9)
Uudenmaan verotoimisto: Järvenpää, Lohja, Porvoo
Lounais-Suomen verotoimisto: Salo, Turku, Rauma, Pori

List of tax office addresses

When you plan to stay indefinitely

If you are going to remain in Finland for a longer time than just one year, the Local Register Office (maistraatti; magistraten) will examine your case and issue an official decision of whether an entry must be made in the Population Register System in order to confirm the Finnish district where you live as your domicile.

(For more information, click www.maistraatti.fi)

More information about taxation

Employers can officially request the Tax Administration to list their workers' Tax Numbers

Tax Numbers for many employees

Employers can send their workers’ Finnish identity codes to us in order to request Tax Numbers for all of them at the same time. We respond by sending back a list with Tax Numbers. When we process the request we also enter the workers in the public Tax Number register for the construction industry.

Employers can submit this request also as a request for registration only: some employers may already have all the Tax Numbers they need but they may not be registered. When we receive the request file we enter the workers in the public Tax Number register.

For instructions and e-filing specifications, click: Requests for individual tax numbers.

Contact the tax office in advance of group registrations

If you are going to to receive more than 5 foreign workers who need a Finnish personal identity code, tax card and/or tax number, contact the Tax Administration to see what needs to be done.

Individual Tax Number information in Estonian, Polish and Russian:

The public register of Tax Numbers

The Tax Numbers of the individuals who work on construction sites can be entered in the new Public TN Register that will open 1 August 2012.


Go to Glossary to look up important tax concepts and terminology.

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Telephone Service for enquiries on Tax Numbers

029 497 070 for calls from Finland
+35829 497 070 for calls outside Finland


Audio clips:

Important Dates and Deadlines

Last Update: 9/5/2016