Deduction for seafarer’s income

You are entitled to this deduction if you receive seafarer's income. The deduction reduces your net taxable earned income in both state and municipal taxation.

Deduction amounts in 2025 and 2024:

• The deduction is 20% of your total amount of seafarer's income. However, the maximum deduction is €7,000.
• Moreover, if you receive more than €50,000 in seafarer's income, the maximum deduction of €7,000 is reduced. First, we calculate 5% of your income which is in excess of €50,000. Then the 5-percent amount is subtracted from €7,000.
• You receive an additional deduction of €170 for each full calendar month when the ship or vessel does not visit Finland (the deduction for cross-trade work).