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Berry picking is tax free unless you do it professionally

Tax Administration Bulletin, 6/19/2017

If you pick wild berries for nutrition and sell them yourself, the income from those sales is tax free. If you get paid for picking berries, your income is subject to tax.

Tax-free income

If you have picked berries based on the public right of access, you may sell them tax-free on a market place or a roadside rest area, as long as you only do it occasionally on an amateur basis. In addition, you may sell berries tax-free directly to restaurants or wholesale buyers. Selling tax-free requires that you have not processed the berries in any way, for example smashed, sweetened or deep-frozen them.

Taxable income

If you have a work contract for berry-picking, the pay you get for the picking is considered wage and it is taxed at the rate for earned income. Income from picking cultivated berries is always considered wage.

Coming from abroad to pick berries in Finland?

If you are coming to Finland to work for a foreign employer for a maximum of six months, you do not pay tax in Finland. If you come to work temporarily for a Finnish employer, you need a tax card.

You can request to have your wages taxed progressively, in the same way as Finnish residents. For this, you must get a non-resident's tax card and a Finnish personal ID number. The following year, you will receive a pre-completed tax return. However, this is possible only if you are a resident of a country within the European Economic Area or of a country that has a bilateral tax treaty with Finland.

A 35 per cent tax at source can also be withheld from your wages. For this, you need to get a tax-at-source card. The card may also include a deduction for tax at source amounting to €510 per month or €17 per day. If you get a tax-at-source card, you do not need to file a tax return in Finland, because the tax at source is the final tax.

Request a Tax Administration official to visit your berry farm

If you are a berry farm owner and more than 5 people in need of a tax card are coming from abroad to work on your farm, you can request a Tax Administration official to come to the site, so that errands with the tax office can be run as smoothly as possible. You can use the appointment reservation or a contact form.

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Last Update: 6/19/2017