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.
Tax-at-source calculator is unavailable from 20 November to 24 November, 9 am.
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.