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Arriving in Finland from overseas

If you stay in Finland over 6 months, you are taxable in Finland on income you receive from Finland or abroad. In other words, you are regarded as a resident taxpayer, like everyone else living in Finland.

If you live abroad, you are taxable in Finland only on income you receive from Finland. In other words, you are regarded as a non-resident taxpayer.

Work in Finland

When you come to Finland to work, your tax treatment depends on how long you stay and whether you work for a Finnish or a foreign employer.

The tax number

If you are working at a construction site or on an installation project or at a shipyard you must have a tax number. See the instructions on how to apply for a tax number and how to enter it into the tax number register.

Personal ID

Personal IDs are issued by the Finnish Digital Agency, and by the Finnish Tax Administration, Finnish missions abroad and the Finnish Immigration Service.

Temporary protection to persons fleeing Ukraine

You can start working after you have submitted the application for temporary protection to the police or to the border authorities.

Academic studies in Finland

If you are a foreign student or trainee, Finland does not usually impose tax on income you receive from other countries. If you receive income from a Finnish employer, you pay income tax to Finland.

Pension from abroad

If you live in Finland and receive pension from abroad, the taxation of your pension is usually determined by a tax treaty signed between Finland and the country paying the pension. Always report your pension in a Finnish tax return.

Bringing alcohol and tobacco to Finland

If you bring, order or receive as gift alcohol or tobacco from outside Finland, you must make sure whether or not you are liable to pay excise duties for them.

Dividends and securities

If you receive capital gains on securities from abroad, they are usually taxed only in Finland. Foreign-sourced dividends, on the other hand, are usually taxed in the source country. The tax-at-source you have paid is taken into account in your tax assessment in Finland.

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https://europa.eu/youreurope/index_en.htm
Page last updated 6/23/2023