Work in Finland
If you arrive in Finland to work, the most important single factor affecting your tax treatment is the duration of your stay — if your stay is temporary, or if you have moved into Finland to stay in this country for a longer time. Another important factor is the tax residency of your employer — is your employer considered a Finnish employer or a foreign employer. Additionally, special tax rules apply to certain professions and types of work.
Select an appropriate tax situation for yourself below.
As a rule, everyone who works in Finland must have a tax card. You can get a tax card at your nearest tax office. When you start working, give the tax card to your employer. The employer needs it for paying the tax on your wages. Before you can get a tax card, you need a Finnish personal ID or a temporary ID number. If you have a tax card with a temporary ID number, please get a new tax card once you have received a Finnish personal ID.
Finnish personal identity number and registration
If you have arrived in order to work in this country, either the local register office — known as 'maistraatti' in Finnish, 'magistraten' in Swedish — or a tax office can give you a Finnish personal identity code. When you visit the office, please bring along your passport, employment contract, and a valid residence permit (required in some cases, depending on how long you stay and what your citizenship is).
If you are going to stay longer than for one year, the register office will review your request and decide whether a Finnish municipality should be entered in the register as your domicile. (www.maistraatti.fi).
If you are a citizen of an EU country, or of Liechtenstein or Switzerland, and you are staying longer than three months, the right to reside in Finland is either online-registered in Enter Finland or registered by the Finnish Immigration Service at one of their customer service points. However, if you are a Nordic citizen, you should visit the local register office instead. Under Nordic conventions, Nordic citizens need only register if they stay for six months or longer, and the registration process is more straightforward.
Temporary ID numbers for asylum seekers
As an asylum seeker, you have the right to work after three or six months have passed since you applied for asylum. Go to the Immigration Service website for instructions (www.migri.fi).
Go to the tax office to get your temporary ID and a tax card. Please bring
the residence card that your reception centre has given you. It is for showing who you are. If you have a passport, bring that too.
a work contract, if you have one. If you do not have a work contract yet, please estimate how much you will be paid this year. Also say where you will get a job or who is giving you work.
The tax clerk will give you a temporary ID number to prove your identity. This ID only works at the tax office. You cannot use it at the bank. With the temporary ID, you can also ask for a tax number. You need a tax number if you work at a building site. Read more about the tax number.
Garden and farm work as a berry picker
If you arrive in Finland to work in berry picking, please make sure that you know whether your employer is a Finnish employer or a foreign employer. Separate instructions are designed for working for a Finnish employer and for working for a foreign employer.
More than 5 foreign citizens who need tax registration are arriving to work a farm
Please contact the Tax Administration in advance if more than 5 foreign citizens are arriving to your worksite or berry farm to pick berries. They may need Finnish personal identity codes, tax cards and/or individual Tax Numbers. Contact us in advance to facilitate planning.