Coronavirus – Instructions for individual taxpayers

The due dates for filing and paying taxes have not changed. 

Please note that the opening hours of tax offices have been restricted due to the coronavirus. We do not recommend visiting tax offices. You can use our e-services, call our telephone service or contact us by post.

You can take care of most of your tax matters in MyTax: See the list

You can change the tax rate on your tax card 

If your income has changed, you can request a new tax card.

Kela offers temporary epidemic support – request a tax card for benefits

If you have taken an unpaid leave to take care of your child during the corona pandemic, or if you have been placed in quarantine after arriving from abroad, you may be entitled to temporary epidemic support granted by Kela, the Social Insurance Institution of Finland. Read more about the temporary epidemic support on Kela’s website
 
Check with the tax rate calculator how the support will affect your tax rate and request a revised tax card for benefits if necessary. Report the epidemic support you receive in MyTax under Benefits > Other benefit. If you do not provide a revised tax card to Kela, they will withhold 20% of tax on the support.  

Prepayments can be changed

If you are supposed to make prepayments but your income has changed, you should check if you need to make changes to your prepayment amount.

Are you coming to Finland for work and need a tax card or a tax number and a tax card?

Call our service number 029 497 050.

Pre-completed tax returns – no changes in schedule

There have been no changes to the filing deadlines of pre-completed tax returns. Most taxpayers do not need to make any changes to their tax return.  If you have a justified reason for filing late, such as illness, you can request an extension to your filing deadline.

See instructions for checking your pre-completed tax return

Paying taxes – no changes due to corona

Difficulties caused by the coronavirus are not a reason to leave taxes unpaid. There have been no changes to tax amounts, due dates, late-payment interest rates or other payment procedures. 

Real estate tax and back taxes will not fall due until late summer or autumn.

If you cannot pay your taxes on time, see instructions for financial difficulties.

Entrepreneurs and companies can request a payment arrangement with eased terms.

Request more time for estate inventory

You can request more time for conducting the estate inventory and submitting the estate inventory deed. You can make the request as follows:  

  • In MyTax (Home page > All activities > Inheritance tax > Extended time for estate inventory or submitting the deed of estate inventory)
  • If you cannot use MyTax, you can call our service number 029 497 018 (standard call rates)

Parties preparing the estate inventory deed, such as banks, law offices or legal aid offices, can also request more time in MyTax.

Without the extra time, the estate inventory must be conducted within 3 months from the date of death and the estate inventory deed must be delivered to the Tax Administration within 1 month of the estate inventory.

Can the estate inventory be conducted remotely?

Frequently asked questions

If the employer finds that testing is necessary to ensure that the employee can continue working in these exceptional circumstances, the employer can pay for the employee’s coronavirus test without having to pay tax on it. The employer can make the payment directly to the medical centre or to the employee in exchange for a receipt. Other occupational health care services offered by the employer have no effect on the tax exemption of coronavirus testing.

Working from home may cause you expenses that are deductible in taxation. These include workspace costs, furniture expenses, and data connection fees.

Read more about deductions related to working from home (in finnish and swedish)

Please remember that the pre-completed tax return you receive this spring is for the year 2019!

You are liable to pay tax on these types of income.

If you do not have your own company 

If you also receive wage income, you can take these other types of income into account on your current tax card. Report this income as other earned income. This way, you will pay the taxes on the income before your final tax assessment.

Read more about requesting a revised tax card 

File the income you receive in 2020 on the tax return that you will receive in the spring of 2021. Enter this income on the tax return as other earned income. You can deduct the expenses caused by the production of this income from the amount of income you have received. These may include expenses for equipment or other materials.

Example: You hold three separate concerts through a streaming service. You do not have a company, so you file the income and expenses on your own tax return. You stream the concerts from your apartment that you rent. You use a computer that you bought in the beginning of the year as well as a microphone you bought specifically for this purpose. You receive viewer donations through the streaming service. 

File the income on your next year’s tax return as other earned income. You can claim deductions for the entire price of the microphone and a part of the price of the computer. If you can prove that you have used the computer for work, you can deduct 50% of its purchase price. The computer cost €1,200. 50% of this, i.e. €600, is considered an expense deductible in tax assessment. The cost of your internet connection is also deductible. You can claim a deduction for 50% of the costs for the months during which you used the connection for work.

You can claim the standard deduction for home office costs. If you earn occasional secondary income by working from home, the deduction is €225. The standard deduction includes all indirect costs caused by working from home.

If you work as a private individual:
• Keep notes of your income and expenses.
• Check your pre-completed tax return in MyTax.
• Remember to take your income into account on your tax card.
• Keep all receipts and other documents for 3 years after your tax assessment has been completed.

If you have your own company

Include the income and the related expenses in your company’s accounting and on your business tax return. Take the income into account in your prepayment assessment, as well.

If you work through your own company:
• Include the income and expenses in your company’s accounting and on your business tax return. 
• Remember to take your income into account in your prepayment assessment.
• Remember to also take any VAT into account.

When is income from a fundraising campaign taxable?

Income received from a fundraising campaign is considered other earned income if donors receive compensation in exchange for their money, such as products, services, shares, memberships or participation in an event.

If no compensation is given to donors, you will need a fundraising permit from the police.

See news article (published 17 March)

In general, no Finnish income tax is imposed on wages you receive for work done in a foreign country if you work there for a minimum of six months (known as the six-month rule) and you do not stay in Finland for more than six days per each month of work.

Your wages may be tax-exempt even if you spend more time in Finland

The Tax Administration has issued a statement that the coronavirus pandemic can be considered a force majeure that forces the employee to spend more time in Finland than what is allowed within the six-month rule. The force majeure is deemed to apply for the length of time that the Ministry of Foreign Affairs advises against travel abroad. This will apply to all countries in the world as long as the coronavirus-related warnings issued by the Ministry are in force.

In these circumstances, the wages you receive for work done in a foreign country can be exempt from Finnish tax even if you spend more days in Finland than what is normally allowed, provided that the other requirements of the six-month rule are met.

Read more:

Statement by the Finnish Tax Administration

Collected funds should primarily be used for the benefit of the whole class, either by postponing the school trip or in some other way. However, in these exceptional circumstances, collected funds can also be returned to the families of students this spring without tax. For example, if the class disbands before next autumn and no other school trip or event can be held before the end of the spring semester due to the coronavirus, the funds can be returned exempt from tax.

You can deduct travel expenses for your commute according to the lowest available ticket price or cost of vehicle use, regardless of what method of travel you have actually used. You cannot deduct the expenses of using your own car unless there is no public transportation available at all. Employer recommendation or belonging to a risk group is not sufficient grounds for calculating the deduction based on your own car use.

Frequently asked questions about fringe benefits 

If the employer has agreed that the employee can keep some of their fringe benefits, such as a company car or telephone, during the time the employee is laid off, these benefits are valuated according to the Tax Administration decision on fringe benefits and taxed as wages. However, no tax withholdings can be made on fringe benefit alone. In this case, only the employer's health insurance contribution is paid. If the employee has only received fringe benefits and no wages during some months, but they have also received cash wages in other months of the same year, the value of the fringe benefits must be taken into account when tax is withheld on the wages. If the employee does not receive any wages during the rest of the year, they can request tax prepayments for their fringe benefits or make additional prepayments after the tax year. Otherwise the tax on the fringe benefits is collected as back taxes with interest in connection with the tax assessment of the year in question. 

If the employee has to pay an amount equal to or greater than the value of the fringe benefit in order to receive the benefit, the employee does not need to pay tax on the benefit during the lay-off. However, the benefit must still be reported to the Incomes Register.

The employer does not have an obligation to offer any personnel benefits while the employee is laid off (with the exception of occupational health care). However, if the employer does offer personnel benefits to laid-off employees, the benefits are exempt from tax with the same requirements as during normal work.

Background: According to Chapter 5, § 1 of the Employment Contracts Act, a lay-off refers to a temporary interruption of work and wage payment on the basis of an employer decision or an agreement made on the employer's initiative, while the employment relationship continues in other respects.  The employer does not have an obligation to offer fringe benefits during the lay-off, unless otherwise agreed (with the exception of living accommodation benefit, see Chapter 13, § 5).

Yes. Employers do not have to offer any fringe benefits to laid-off employees. However, the company car must not be in the employee’s possession during the lay-off, or they will be considered to have had a taxable car benefit during that time.

During the exceptional circumstances caused by the coronavirus, employees may have to work from home and may not be able to use their regular meal benefits in workplace cafeterias. Because of this, the Tax Administration has made temporary changes to its decision on fringe benefits.

The change concerns the use of meal benefit to pay for food delivery. The new decision will be in force from 24 March 2020 to 31 August 2020.  

During this time, employees are allowed to use their meal benefits to pay for the delivery costs of their meals in addition to the meals themselves. There have been no changes to the amounts or other terms of meal benefits. The employer may offer a maximum of €10.70 in meal benefit for each working day.  

Read more in the news article (published 24 March 2020)

No. This is practically impossible. If the company car is in the employee’s possession, they will be considered to have had a taxable car benefit during their lay-off.

No. Please refer to the guidance on fringe benefits: If you choose to calculate the value of the car benefit based on kilometres driven, you will have to use the same calculation method systematically.

Occasional use refers to situations where the employee does not usually receive a company car as a fringe benefit but they are temporarily allowed to use a company car. This valuation method cannot be used for lay-off situations.

Some grocery stores have started selling ready-made meals prepared by a local restaurant. These are comparable to take-away meals sold at the restaurant. This means that you can use your meal benefit to pay for them.

Just because you do not use the car does not mean you are not considered to have a car benefit. If you want your taxable car benefit to be removed for the time you are laid off, you must not have access to the car during this time.

This means that you should return the company car to your employer. However, if you cannot return the car in these exceptional circumstances, you can just give the car keys to your employer.

An employee can only use one meal benefit per day. You cannot pay for multiple lunches with your meal benefit in one day.