Tax-at-source calculator for non-resident artists, sportsmen from EU/EEA countries
This calculator helps to calculate how much tax at source should be withheld on payments made to a natural person or corporate entity resident in another EU country or in a country within the European Economic Area. These payments must be based on the personal activity by an artist or athlete or sportsperson either in Finland or on board a Finnish vessel or aircraft.
You cannot use the calculator to determine the tax on other types of payments. Please note that the calculator can only give a rough estimate of the tax to be withheld at source.
Using the calculator
You can use the calculator to find out which of the following two alternatives is better for you:
- A fixed-rate tax at source of 15% is imposed on the income you receive from Finland.
- Your direct expenses are first deducted from the gross amount of income you receive from Finland. After that, your payor withholds
- tax at source at a progressive rate, if the payment is made to a natural person
- tax at source at the fixed rate of 20% if the payment is made to a corporate entity (such as a limited liability company).
If alternative “B” is better for you, you can claim deduction of your direct expenses
- by filling in the expenses on the application form when you make a request for a Finnish tax-at-source card
- by filling in the expenses on a refund application form after you have received the payment.
If you receive income from Finnish payors more than once during the year, enter your total Finnish-sourced income for the entire year in the calculator.
Example: A Finnish payor pays €1,000 to a musician who gives a performance in Finland in 2020. The musician’s travel expenses to Finland are €500 in total. The calculator gives €150 as the amount of tax at source if the payor withholds it at the fixed 15-percent rate. On the other hand, the calculator gives €95 as the tax amount if the other alternative is chosen, involving deduction of direct expenses. The calculator indicates that the better alternative is to submit a claim for deduction of direct expenses.
The musician can claim the expenses either by including them in their request for a Finnish tax-at-source card or by completing an application form for refund of tax at source afterwards.