Information on income for the calculation of tax at source (Form 6220e), Instructions

General instructions

If you are a nonresident and you received income from a Finnish source, and this income is subject to taxation at source, complete Form 6220e to declare any part of the income on which the payer had been unable to withhold tax. The Tax Administration will impose a source tax, based on the completed form. Examples of situations where payers are unable to conduct withholding include payments effected in the form of stock options, in the form of various benefits, and a situation where corporate dividends are paid out to shareholders in the form of stocks or in other noncash terms.

You can submit the form either as a private individual or on behalf of an organisation (a corporation, a limited liability company, etc.). Based on the completed form, the Tax Administration will send you its decision on taxation at source and instructions for payment. If the result of the Tax Administration’s calculation shows that the tax would be less than €10 the Tax Administration will refrain from collecting it.

If the payer should have withheld tax at source, but did not do so, please contact the Tax Administration on 029 497 024 (international income taxation) to discuss the matter.

Download Form 6220e on the Forms page. The return address is stated on the first page of the form.

Instructions for a private individual submitting the form

In general, if you are a nonresident individual taxpayer in Finland, your payor is under obligation to withhold tax at source on any Finnish-source income paid to you (§ 3 of the Act on the taxation of nonresidents' income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978)). This means that the tax should be withheld as the money is paid to you.

The percentage rate of the source tax is laid down by the Act on the taxation of nonresidents' income. However, the provisions of a tax treaty between Finland and the country of fiscal residence of the recipient of the income can make the percentage rate lower, or make the income fully exempted from tax.

Read more: Taxation of employee stock options and employee offerings in cross-border circumstances
Read more: Payments of dividends, interest and royalties to nonresidents
Read more: Taxation on non-cash dividends

You are entitled to submit a claim for progressive taxation of your wage income and other earned income. The income tax according to the progressive scale would replace the source taxation. To claim progressive taxation, complete Form 6148e (Claim for progressive taxation of earned income) and send it to the Tax Administration together with your income tax return for the year.

If you received wage income subject to the tax treatment defined in the Act on key employees (Laki ulkomailta tulevan palkansaajan lähdeverosta 1551/1995) but your payor did not withhold tax at source according to the provisions of the Act on key employees, you need to declare the received income on Form 6220e. Read more: Taxation of key employees

If you are a Finnish resident, use Form 6220e to declare any interest income subjected to taxation at source on interest income, if the payer did not withhold the required tax at source. Read more:  Taxation of interest income (in Finnish or Swedish)

Due dates for declaring the income

When the Tax Administration issues a decision to impose a tax at source, the tax will fall into the category of back taxes, so a late-payment interest (with relief) is added to the tax. You can avoid having to pay the interest if you declare the received income and pay an additional tax prepayment. The due date for paying it is one month after the end of the tax year. To make an additional prepayment for the 2026 tax year and to avoid the consequences of late payment, the completed Form 6220e would have to arrive at the Tax Administration by 31 December 2026.

Read more: Late-payment interest with relief.

If you declare income as a private individual, the completed form must arrive at the Tax Administration by the due date of the pre-completed tax return. You can verify the pre-completed tax return’s due date on the return itself. If you have not received the pre-completed return, you should still declare the information on your income to the Tax Administration and check the due date shown on the “Tax Administration’s official decision on submissions” — Verohallinnon päätös veroilmoituksen ja kiinteistötietojen ilmoituksen antamisesta (available in Finnish and Swedish, link to Finnish).  If you submit your tax returns, etc. late, you may have to pay a late-filing penalty charge. Note: the due dates that concern private individuals will vary (see § 4 of the official decision).

A corporate entity (an organisation, a corporation, a limited liability company, etc.) must submit a tax return within four months after the end of the month during which the financial period closed (“Tax Administration’s official decision on submissions” — Verohallinnon päätös veroilmoituksen ja kiinteistötietojen ilmoituksen antamisesta § 11).  If the tax return is submitted late, the entity may have to pay a late-filing penalty charge.

Regardless of the date being the due date of your income tax return, you can always declare your income within 3 years from the end of the year when the tax should have been withheld. However, in these circumstances, you may have to pay a late-filing penalty or a punitive tax increase.

Instructions for filling in the form

Tick the appropriate box to indicate whether you submit Form 6220e as a private individual (natural person) or on behalf of a corporation.

Fill in the fields depending on whether you are declaring income as a natural person or on the behalf of a corporation, an organisation, etc.

1 Filer

Enter your personal details and contact information. For a corporation, etc., fill in its name, other details and contact information. Make sure to complete all the fields carefully.

If you submit the form as a private individual, enter your family name into field 1.1 and your first name(s) – field 1.2. Do not add a title or marital status. If you do not have a Finnish personal identity code (field 1.3), enter your date of birth in field 1.4. Remember to fill in 1.11 to indicate your Tax Identification Number (TIN) issued in your country of fiscal residence.

If you submit the form on behalf of a corporation, etc., enter its name into field 1.1. For a corporation, organisation, etc., leave the fields 1.2–1.4 blank. Remember to fill in 1.11 to indicate the Tax Identification Number (or TIN) issued in the corporation’s country of fiscal residence. In field 1.13, enter the accounting period during which the corporation, organisation, etc. received the income.

Enter the country of residence in field 1.9 and the appropriate country code in field 1.10. Please note that Finland (FI) cannot be a nonresident’s country of fiscal residence. You can check the country code on:

• ISO 3166 country codes (the International Organization for standardization)
• Country codes for tax treaty countries

Tick the appropriate box in field 1.12 to indicate whether the wages you received are taxable as laid down by the Act on key employees. If you are submitting the form on behalf of a corporation or organisation, leave the field blank.

2 Information on the representative signing the form

If you are an authorised representative submitting Form 6220e on behalf of another person or for a corporation or organisation, enter your information into fields 2.1–2.9. Enclose a letter of authorisation and tick 2.10.

3 Information on the income

• Tick the appropriate box in field 3.1 to indicate the type of the income. Do not tick more than one box. To declare several types of income, complete a separate form for each income type.
• Enter the payer’s name – field 3.2 – and the payer’s Business ID – field 3.3.
• Fill in the date of payment in field 3.4. If the income was paid to you in multiple instalments, enter the first date of payment in field 3.4 and the other dates in field 3.9.
• Fill in field 3.5 to indicate the amount received.
• If any tax was withheld already, fill in field 3.6 to indicate the amount.
• Perform a calculation of the amount of tax at source, which should be imposed. Enter the result into field 3.7. It may be that a standard deduction related to income paid to a nonresident (in Finnish: lähdeverovähennys) should be included in your calculation, and subtracted from the income. If this deduction applies, you are required to enter the periods when you worked in Finland into field 3.9. Read more: Taxation of employees from other countries
• If you want an additional prepayment to be imposed based on your income, fill in field 3.8 to indicate the desired amount of the additional prepayment and the tax year when the income was paid.
• If necessary, you can give more information concerning the income and the related amount of source tax in field 3.9.  

Enter the date and sign the form.

Documents to be enclosed 

If you are declaring dividends that you received in noncash terms, and a tax treaty is invoked, as having an impact on the tax at source to be imposed on the dividends, you need to include a document/receipt proving that the dividends were paid to you, and also include an official certificate of your domicile/country of fiscal residence.  

If you submit a private individual’s Form 6220e, and the income consists of other items than noncash dividends, no receipts or vouchers of the income paid and the tax withheld are required. Be sure to keep the receipts stored, however. The Tax Administration may ask you to provide further information later.

If you are a Finnish resident and you ask for the calculation of source-tax relating to interest income, which is subject to the Act on tax at source on interest income (Laki korkotulon lähdeverosta 1341/1990), and you entered an amount of withheld tax into field 3.6, you will need to enclose a document proving the amount withheld on the interest income, and an affirmation obtained from the payer confirming that the payer made no adjustment to, and will refrain from adjusting, the withheld amount of tax.