Tax Number

All individuals working on building sites must have a tax number. You can apply for a tax number from your tax office. If you already have a tax number, ask for it to be included in the register of tax numbers.

Individuals working on building sites must wear a name tag with their photo. The name tags of all workers on building sites must also show their registered tax number.

Tax numbers are issued by the Tax Administration

Finnish individuals who work on construction sites

If you are an employee, you received a tax number with your tax card. If you are self-employed, your tax number is included in your prepayment decision. If you do not have a tax number, or if you have lost your tax number, you can get one by calling the tax number helpline or visiting a Tax Administration office.

Registering your tax number

Your tax number is not automatically added to the public register of tax numbers. If you wish for your tax number to be registered, you will need to request it. If you are an employee or self-employed, you can ask to be included in the register by calling the Tax Administration service number +358 29 497 070 or by visiting a Tax Administration office.

International workers on building sites

You need a Finnish personal identity code to get a tax number.

If you do not yet have a Finnish personal identity code, you can apply for a personal identity code and a tax number from your tax office. To apply for a personal identity code, fill in a registration notice (6150e).

The Tax Administration will also ask you for other details needed for taxation, such as information about your employer or client, the length of your stay and employment in Finland, your wages or income and the type of your contract (i.e. whether you are a leased employee, self-employed or have an employment contract). You can speed up the process by filling in one of these forms in advance:

When you visit your tax office, you need to bring the necessary documentation so that we can identify you and make sure that you can be registered. These documents depend on your nationality.

Bring with you:

  • A valid passport or official proof of identity with a photograph, from which you can be easily identified
  • If you have already been in Finland for more than three months, a certificate of residence rights from the Finnish Immigration Service. More information about registering your residence rights (www.migri.fi)
  • work contract (If the contract does not describe the work to be done in Finland, your employer must write a report that includes the following information:
    • name of employee and name of employer,
    • the nature of your work in Finland,
    • the time period you will be working in Finland,
    • the place where the work will be done and
    • who in Finland ordered the work.)

Bring with you:

  • A valid passport with a photograph from which you can be easily identified
  • A valid residence permit or visa, where applicable (the need for a visa depends on the length of your stay and your nationality)
  • work contract (If the contract does not describe the work to be done in Finland, your employer must write a report that includes the following information:
    • name of employee and name of employer,
    • the nature of your work in Finland,
    • the time period you will be working in Finland,
    • the place where the work will be done and
    • who in Finland ordered the work.)
  • If you are a not an EU/EEA citizen, you will usually need a work permit to work in Finland. Your work rights are stated on your residence permit.

More information on work rights and residence permits (www.migri.fi)

You must visit a tax office in person to get your personal identity code. Not all offices are able to issue personal identity codes.

Ahvenanmaan verotoimisto: Maarianhamina
Länsi-Suomen verotoimisto: Kokkola, Närpiö, Pietarsaari, Seinäjoki, Vaasa, Ylivieska 
Kaakkois-Suomen verotoimisto: Lappeenranta, Kotka, Kouvola, Lahti, Savonlinna 
Itä-Suomen verotoimisto: Joensuu, Jyväskylä, Kajaani, Kuopio, Varkaus, Iisalmi Pohjois-Suomen verotoimisto: Raahe, Rovaniemi, Sodankylä, Kittilä, Kemi, Kuusamo, Oulu, Ivalo 
Sisä-Suomen verotoimisto: Tampere, Hämeenlinna 
Pääkaupunkiseudun verotoimisto: Helsinki (Aleksanterinkatu 9) 
Uudenmaan verotoimisto: Järvenpää, Lohja, Porvoo
Lounais-Suomen verotoimisto: Salo, Turku, Rauma, Pori

List of tax office addresses

Staying longer?

If you stay in Finland for longer than one year, you may have the right to register as a permanent resident in Finland with a municipality of domicile. Your local register office will assess the requirements for permanent residency and determine whether you can be entered in the Population Information System as a permanent resident. More information on permanent residency (www.maistraatti.fi)

More information about taxation and getting a tax card

Employers can apply for tax numbers for their employees from the Tax Administration

Applying for tax numbers for multiple employees

Employers can apply for tax numbers for all their employees at the same time by sending their employees' personal identity codes to the Tax Administration electronically. Employers can also request that the employees are entered in the construction industry's register of tax numbers.

Employers can also ask the Tax Administration register employees who already have a tax number.

Instructions and data format specifications: online requests for employees' individual tax numbers.

More than 5 foreign workers are arriving to work and need registration

If you have more than five foreign individuals who need personal identity codes, tax cards and/or tax numbers who are arriving to work on your construction site, contact the Tax Administration.

Appointment reservation

Students and teachers

Students and teachers also need a tax number if they spend time on a building site. The tax number can be shown on the student/teacher ID provided by the educational institution, in which case the student/teacher card can also work as an ID badge.

Educational institutions can apply for tax numbers for their students and ask for them to be registered

Educational institutions can compile a list of students who need a tax number and ask for these students to be included in the public register of tax numbers. The list must include the name, personal identity code and signature of each student.

The document must also specify the member of staff at the educational institution who has been authorised to apply for the issuing and registration of tax numbers on students' behalf. This enables the Tax Administration to send confirmation of the tax numbers to the right person.

 

Individual Tax Number information in Estonian, Polish and Russian:

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