Pension from abroad

If you live in Finland and receive a pension from abroad, the taxation of your pension is usually determined by a tax treaty signed between Finland and the country paying the pension. You must always report the pension you receive from abroad on a Finnish tax return. You must report the pension even when it is not taxable in Finland.

Submit details in MyTax

If you do not file electronically, fill out paper Form 16A Statement on foreign income (earned income)

How to file information for your tax return on paper

Often you have already paid tax on your pension to the source country. Owing to the tax treaty, the pension may be exempt from income tax in Finland. Even so, the pension may increase the tax imposed on your earned income in Finland through progression. For example 'old' pensions received from Sweden have this effect. But pensions are not always taxed in the country of source. If this is the case, then the pension will be taxed normally in Finland.

In Finland, a health care contribution is usually imposed on a foreign pension; in 2020, the contribution was 1.65% of the pension.