Researchers and teachers – your taxes in Finland
If you are a scientific researcher or teacher arriving from Egypt, Japan, the UK, France or Morocco, you do not have to pay Finnish tax on the wages you receive. This rule is in effect even if the duration of your stay in Finland is longer than 6 months.
The tax treaties that Finland has signed with other countries contain different provisions on the subject. Your Finnish tax card must contain a note stating that an exemption from Finnish tax has been granted to you. In some cases, the amounts of income that are exempted from tax in Finland can be taken into account in the calculation of tax rate for the person's other, taxable earned income in Finland.
Please read the guidance as appropriate. It may be that no exemption from income tax is provided by the treaty signed between Finland and your country of residence.
Check the conditions applicable to your country
If you come from Egypt or Japan, the exemption from Finnish taxes is valid if you stay for 2 years or less. If you come from Egypt, you also have to have an invitation from a Finnish institute of scientific research or from an institution of higher education. Even with the invitation, the exemption concerns the income relating to the task specified in the invitation, not any other income.
If necessary, you can contact the Tax Administration to enquire whether your income is exempt from Finnish taxes.
The exemption is granted if you are a professor or teacher (not a researcher) from the UK, on the condition that you stay for 2 years or less. You must provide a UK tax certificate for Finnish tax authorities. If you do not have a certificate from the UK, you can complete the Finnish Form 6159e.
If necessary, you can contact the Tax Administration to enquire whether your income is exempt from Finnish taxes.
If you come from France and are a teacher or researcher, you do not have to pay Finnish tax for the 2 first years. This rule remains in effect even if you stay longer.
If necessary, you can contact the Tax Administration to enquire whether your income is exempt from Finnish taxes.
If you come from Morocco and are a researcher, the exemption from Finnish taxes is valid if you stay for 2 years or less. In addition, you must have an invitation from the State of Finland, from a university, an educational institution, or from a non-profit cultural institution. Even with the invitation, the exemption concerns the income relating to your research work and the task specified in the invitation – not any other income.
If necessary, you can contact the Tax Administration to enquire whether your income is exempt from Finnish taxes.
Completing the application form for a tax card
You should submit an application for a tax-at-source card even if you do not have to pay Finnish tax on your income. The card will contain a note stating that you do not have to pay tax.
- If you stay in Finland for 6 months or for a shorter time, fill in Form 5057 to apply for the card.
- If you stay longer, fill in Form 5042 to ask for a tax card.
File a Finnish tax return
If you stay longer than 6 months, you must submit a tax return. The Finnish Tax Administration will send you a pre-completed tax return in the spring following the year when you worked in Finland. Check the information printed on the pre-completed return.
You can make changes or corrections in MyTax if necessary. If the e-services provided by MyTax are not available, see How to file information for your tax return on paper.
Request tax exemption in the MyTax e-service or on paper Form 50A (Earned income and deductions).by checking the box "I am asking for tax-exemption or tax relief under the article on students, teachers, or researchers of a tax treaty."
The exemption does not apply to health insurance contributions
The international tax treaties and exemption rules do not apply to your obligation to make health insurance contributions. If you are covered by the Finnish health insurance scheme on the basis of working or living in Finland, you must pay health insurance and social security even if you do not have to pay tax.
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