Filing Finnish income tax returns – non-resident self-employed individuals

Self-employed individuals must file an income tax return in Finland to report the important facts about their business if they are registered in Finland and have a Finnish Business ID. They must use Form no 5.

Returns must be filed

Foreign self-employed individuals conducting a business or pursuing a profession are not always required to pay Finnish taxes although they might operate a trade or business in Finland. Tax treaties often stop Finland taxing their business income. For example, no tax is levied when the foreign resident is not treated as having a permanent establishment in Finland.

Even if no Finnish tax seems likely, a self-employed individual must fill in the form sent to their postal address, file a tax return for their business activities, and outline the reasons why they should pay no Finnish income tax.

The Finnish Tax Administration also send pre-populated tax returns to all self-employed people with information on their personal income for the tax year. These forms are sent out in March. If there is nothing to add or correct, they do not have to be sent back.

When to file

The deadline for filing is printed on Form 5, the tax return form sent to all self-employed people.

For the 2017 tax year, for example, possible deadline dates are 3 April, 8 May or 15 May 2018.

Check your copy of Form 5 to find the right deadline for you. Note: spouses must submit their tax returns on the same date.

If you fail to file your tax return on time, we may have to impose a penalty for late filing.