Staying in Finland for a maximum of 6 months and having a foreign employer – find out if you must pay tax to Finland

If your continuous stay in Finland does not last longer than 6 months, you are considered a non-resident taxpayer. If your employer is not Finnish, you will not usually have to pay tax to Finland on

• wages paid to you by the foreign employer
• other income you receive from outside Finland.

However, if you do not have an A1 certificate from your home country and your monthly earnings are at least €800.02 a month in 2023, you will have to pay health insurance contributions and pension insurance contributions to Finland. If your monthly earnings are less than €800.02, you do not need to pay health insurance contributions to Finland.

If you work at a construction site, always remember to file the required reports.

If you have a foreign employer, you may have to pay tax on your wages to Finland in the following situations:

• Your foreign employer has a permanent establishment in Finland
• You are a leased employee
• You are an athlete or a performing artist

If your home country is an EU country, Norway, Iceland or Liechtenstein or a country that has a tax treaty with Finland, you can ask to be taxed progressively.