Country codes

In certain situations, you need to report a country code to the Incomes Register. The country code comprises two capital letters. For example, the country code of Finland is FI.

You need to report a country code in the following situations, for example:

If the payer does not have a Finnish Business ID or a personal identity code, report the foreign identifier, the type of the identifier and the country code of the country that issued the identifier.

Report the payer's address. If the address is located abroad, also enter the country code.

If the payer is a temporary employer, report the payer's address and country code.

If the income earner does not have a Finnish Business ID or a personal identity code, report the foreign identifier, the type of identifier and the country code of the country that issued the identifier.

Report the income earner's address. If the address is located abroad, enter the country code as well.

If the income earner is a non-resident taxpayer, report the country code of the country of residence.

If the income earner works abroad, report the country code and name of the country of work as well as the district of work. Also report the income earner's address in the country of work and the country code.

If the employer applies the six-month rule of the income tax act (tuloverolaki 1535/1992) to the wage income, you must also report The six-month rule is applicable: Yes and the country code of the country of work, in addition to the income type.

If a foreign employer has paid wages to a person who is a resident taxpayer in Finland but has not stayed in Finland longer than 183 days during the period referred to by the tax treaty, report the country code of the country that has the right to tax the income. This information is reported only when the foreign employer does not have a permanent establishment in Finland.

If you cannot find the country code in the list, enter 99 as the code in the e-service and enter the name of the country as well.

Table: Most commonly used country codes

Most commonly used country codes
AE United Arab Emirates AM Armenia AR Argentina
AT Austria AU Australia AZ Azerbaijan
BA Bosnia and Herzegovina BB Barbados BE Belgium
BG Bulgaria BM Bermuda BR Brazil
BY Belarus CA Canada CH Switzerland
CN China CY Cyprus CZ Czech Republic
DE Germany DK Denmark EE Estonia
EG Egypt ES Spain FI Finland
FR France GB Great Britain GE Georgia
GG Guernsey GR Greece HK Hong Kong
HR Croatia HU Hungary ID Indonesia
IE Ireland IL Israel IM Isle of Man
IN India IS Iceland IT Italy
JE Jersey JP Japan KG Kyrgyzstan
KR Republic of Korea KY Cayman Islands KZ Kazakhstan
LK Sri Lanka LT Lithuania LU Luxembourg
LV Latvia MA Morocco MD Moldova
ME Montenegro MK Macedonia MT Malta
MX Mexico MY Malaysia NL Netherlands
NO Norway NZ New Zealand PH Philippines
PK Pakistan PL Poland RO Romania
RS Serbia RU Russia SE Sweden
SG Singapore SI Slovenia SK Slovakia
TH Thailand TJ Tadzhikistan TM Turkmenistan
TR Turkey TZ Tanzania UA Ukraine
US United States UY Uruguay UZ Uzbekistan
VG British Virgin Islands VN Vietnam ZA South Africa
ZM Zambia