10 Grants ‒ Instructions

Check the information on your pre-completed tax return. Use this form to file any grants, scholarships or awards that are missing from your pre-completed tax return or that are incorrectly presented on it. Also report any expenses relating to the activities for which you received the grant or scholarship. The form can be used by artists, researchers and other grant recipients.

In these instructions, the term grant also refers to scholarships and awards. Provide details on all of these, even if the instructions only mention grants.

The information can be provided via MyTax or on a paper form. The form and further information is available on the Forms page. The return address is marked on the first page of the form.

File grants you have received from foreign payers on Form 16A (Statement on foreign income, earned income).

When should I file the report?

Grants need to be reported when you submit your pre-completed tax return. Report the grants and the related deductions via MyTax or on this form no later than on the deadline for returning the pre-completed tax return.

This form can also be used to submit a claim for adjustment after the tax assessment has finished. Fill in a claim for adjustment (Form 3308) and attach this form to the claim. The claim for adjustment can also be submitted via MyTax.

If you are correcting information that you provided earlier or are claiming an adjustment, fill in the form as follows:

  • To correct expenses: fill in sections 3–8 again, i.e. enter the details on expenses for both taxable and tax-exempt grants for the whole year.
  • To correct information on one grant: it is enough to enter details on the grant to be corrected (section 2). You do not need to report the expenses again.
  • If you have received several grants but only need to correct details on one grant, one form is sufficient. You do not need to submit a new form for the other grants.

Read more about the taxation of grants (in Finnish and Swedish only)

Contents

1 Taxpayer identification and the tax year
2 Details of grant and payer
3 Taxable grants
4 Expenses relating to taxable grants
5 Tax-exempt grants
6 Expenses relating to tax-exempt grants
7 Depreciation of work equipment
8 Increased living expenses due to work trips

1 Taxpayer identification and the tax year

Enter your name and personal identity code.

Also report the tax year, i.e. the year that the information you are reporting concerns.

2 Details of grant and payer

Payer's Business ID and payer's name: enter the Business ID and name of the payer for whom you want to file information or make corrections. If you have received grants from several payers during the year or you are making corrections to the details of multiple grants, report each grant on a separate form. However, only fill in sections 3–8 on one of the forms.

Amount of grant: enter the amount of the grant in euros.

Public sector organisation: check this box if the payer of the grant is a public sector organisation. Examples of public sector organisations are

  • the state
  • local authorities and joint authorities
  • regional arts councils and boards
  • the Evangelical Lutheran Church of Finland and the Finnish Orthodox Church
  • Bank of Finland
  • Social Insurance Institution of Finland
  • Arts Promotion Centre Finland
  • state research councils, jointly referred to as the Academy of Finland
  • the Finnish Work Environment Fund.

The grant is tax-exempt income: check this box if the grant is fully tax-exempt income.

Fully tax-exempt grants include

  • a grant or scholarship received for studies, scientific research or artistic activities and whose payer is a public sector organisation or the Nordic Council
  • an award granted by a public sector organisation for scientific, artistic or non-profit activities.

Even if a grant was received for studies, scientific research or artistic activities, it may be partly taxable income. Scholarships, study grants, other grants and awards received from other than public sector organisations or the Nordic Council are taxable income to the extent that their combined total amount for the tax year after deductible expenses exceeds the annual amount of a state artist grant (in Finnish and Swedish only). If this amount exceeds the annual amount of a state artist grant, the excess amount is taxable.

Certain other grants may also be tax-exempt, such as library grants.

Furthermore, the Ministry of Finance may also decide, on application, that an award received in recognition for scientific research, artistic or non-profit activities from a party other than a public sector organisation of the Nordic Council may be tax-exempt income.

The grant has been awarded to a research team: check this box if the grant was awarded to a research team, not just you personally. You should only report your share of the grant in the section "Amount of grant".

Read more about grants awarded to a research team (instruction "Taxation of grants, scholarships and awards", section Grants for research teams, in Finnish and Swedish only).

3 Taxable grants

3.1 Total taxable grants

Add together all the taxable grants, scholarships and awards (from private granters) you have received during the tax year and enter the total amount here. If you have received grants from several payers during the year, and multiple payers for whom you want to file details are missing from your pre-completed tax return, report each grant on a separate form. However, you should only fill in sections 3–8 on one form.

4 Expenses relating to taxable grants

In sections 4.1–4.7, you should report the expenses incurred to you from studies, research or other activities for which the taxable grants were awarded. If the expenses relate to activities funded by a tax-exempt grant, report the expenses in sections 6.1–6.7.

See an example of attributing costs to taxable and tax-exempt grants (instruction "Taxation of grants, scholarships and awards", section Calculation of the taxable portion of a grant, in Finnish and Swedish only).

4.1 Home office deduction

Report the actual expenses attributable to the home office (such as rent) or the standard home office deduction. The amount of home office deduction per year depends on how much you use the home office for full-time or part-time work during the tax year. Read more about home office deduction (in Finnish and Swedish only).

4.2 Work equipment (material costs and expenses for use of own work equipment)

Report any costs and expenses for materials required for the work or for using your own work equipment, such as telephone costs and costs for purchasing study material.

4.3 Travel expenses relating to grants

Enter the travel costs incurred from studies, research or other activities for which the grant was awarded. These may include the costs of tickets or the expenses incurred from using your own car. Check the Tax Administration's harmonisation guidelines for how much you can deduct per kilometre.

4.4 Increased living expenses due to work trips

First, fill in section 8 of the form to enter details on the living expenses incurred from temporary work trips, such as reasonable extra meal costs, when the work trips are related to activities funded by a grant. Enter here the portion of the total amount of living expenses that are related to activities funded by taxable grants.

4.5 Depreciation

First, calculate depreciation charges and enter the amounts in section 7. Transfer here the portion of the total amount of depreciation that is related to taxable grants.

4.6 Other expenses

Report other deductible expenses. Please note, however, that the pension insurance contributions under MYEL laws are reported on Form 50A or via MyTax.

4.7 Total expenses

Add together the figures in sections 4.1–4.7, i.e. the expenses incurred from studies, research or other activities funded by taxable grants. Enter the amount on this line.

5 Tax-exempt grants

5.1 Total tax-exempt grants

Enter here the total amount of tax-exempt grants, scholarships and awards (from public sector organisations) that you have received during the tax year.

6 Expenses relating to tax-exempt grants

In sections 6.1–6.7, you should report the expenses relating to research, studies or other activities funded with tax-exempt grants. If the expenses relate to activities funded by a taxable grant, report the expenses in sections 4.1–4.7.

6.1 Home office deduction

Report the actual expenses attributable to the home office (such as rent) or the standard home office deduction. The amount of home office deduction per year depends on how much you use the home office for full-time or part-time work during the tax year. Read more about home office deduction (in Finnish and Swedish only).

6.2 Work equipment (material costs and expenses for use of own work equipment)

Report any costs and expenses for materials required for the work or for using your own work equipment, such as telephone costs and costs for purchasing study material.

6.3 Travel expenses relating to grants

Enter the travel costs incurred from studies, research or other activities for which the grant was awarded. These may include the costs of tickets or the expenses incurred from using your own car. Check the Tax Administration's harmonisation guidelines for how much you can deduct per kilometre.

6.4 Increased living expenses due to work trips

First, fill in section 8 of the form to enter details on the living expenses incurred from temporary work trips, such as reasonable extra meal costs, when the work trips are related to activities funded by a grant. Enter here the portion of the total amount of living expenses that are related to activities funded with tax-exempt grants.

6.5 Depreciation

First, calculate depreciation charges and enter the amounts in section 7. Transfer here the portion of the total amount of depreciation that is related to tax-exempt grants.

6.6 Other expenses

Report other deductible expenses. Please note, however, that the pension insurance contributions under MYEL laws are reported on Form 50A or via MyTax.

6.7 Total expenses

Add together the expenses relating to tax-exempt grants – the amounts entered in fields 6.1–6.7 – and enter the total amount here.

7 Depreciation of work equipment

If you have bought a machine or device for activities funded with a grant, you can reallocate its acquisition cost as an expense over several years. You can reallocate the acquisition cost, i.e. deduct it as depreciation, if the useful life of the machine or device is more than three years or the acquisition price is over €1,000. Otherwise, the acquisition price of the machine or device is deducted as a one-off expense for the acquisition year.

  • Machine or device: In this section, enter any machines or devices that you have purchased.
  • Acquisition year: Enter the year in which the machine or device was purchased.
  • Undepreciated acquisition cost at the start of the tax year: enter the undepreciated acquisition cost at the beginning of the tax year. The undepreciated acquisition cost is the acquisition price minus any depreciation from previous years. If the machine or device was purchased during the tax year, enter its acquisition price.
  • Depreciation (maximum 25%): Calculate the amount of depreciation. The maximum limit for depreciation for the tax year is 25% of the undepreciated balance for the reported machine or device.
  • Undepreciated acquisition cost at the end of the tax year: Deduct the depreciation you calculated from the undepreciated acquisition cost at the start of the tax year and enter the difference here.
  • Total depreciation: Add together the depreciation you made for different machines or devices. Transfer the portion of the depreciation related to taxable grants to section 4.5 and the portion related to tax-exempt grants to section 6.5.

8 Increased living expenses due to work trips

Report any increased living expenses incurred from research, studies or other activities funded with the grants. Increased living expenses are, for example, reasonable additional meal costs. If you are unable to specify the exact amount of expenses, you can use the amounts specified in the Tax Administration's harmonisation guidelines. Read more about the deduction of increased living expenses (in Finnish and Swedish only).

1 Type of travel: enter details on the trips on separate lines according to their type: travel within Finland that lasted 6–10 hours, travel within Finland that lasted more than 10 hours, or travel to a foreign country.

2 Total number of travel days: enter the number of travel days on each line. For example, if you made five trips that lasted more than 10 hours within Finland during the year, enter "5" on the first line.

3 Maximum amount/travel day: enter the amount of actual expenses per travel day or use the maximum amounts per travel day specified in the Tax Administration's harmonisation guidelines. Check the maximum amounts from the guidelines.

4 Total maximum amount: add together the amounts of increased living expenses due to all the temporary work trips. You should also enter the portion related to taxable grants in section 4.5 and the portion related to tax-exempt grants in section 6.5.

Date and sign the form. Also give your daytime telephone number.