Researchers and teachers from other countries
Researchers and teachers arriving in Finland from certain countries that have a tax treaty with Finland are entitled to have their income exempted from Finnish income tax. This exemption may be valid even if the duration of stay in Finland is longer than six months.
There is variation in the provisions of tax treaties with different countries. Precise information on country-specific exemption rules is available at local tax offices in Finland. Exemption can be granted only if you have a Finnish tax card on which the exemption is indicated. If the tax treaty between Finland and your country of tax residence does not grant exemption, your income will be taxed under general rules. For more information, see Work in Finland. Even in this case, you are advised to contact the local tax office.
- Egypt and Japan: Exemption may be granted to a researcher or teacher only if the duration of stay in Finland is a maximum of two years.
- Researchers or teachers from Egypt are further expected to have arrived by invitation of a Finnish scientific research institute or institute of higher education. Even then the exemption concerns only income derived from the task specified in the invitation, not any other income.
- United Kingdom: Exemption is granted to a professor or teacher (but not to a researcher) on the condition that the duration of stay in Finland is a maximum of two years and that they can provide a UK tax certificate for Finnish tax authorities.
- France: Exemption is granted to a researcher or teacher for the first two years, even if the total duration of stay in Finland is longer.
Staying in Finland 6 months or less
If you are staying in Finland temporarily, your wages are usually subject to a 35% tax at source. You are always advised to contact the local tax office to request a tax-at-source card. If you are entitled to exemption from Finnish income tax, this will be recorded on your tax card. If you are not entitled to exemption, a tax-at-source deduction will be recorded on the tax card, and your employer will make the deduction from your wages before the tax at source is calculated. The deduction is €510 per month or €17 per day. The tax at source is a final tax, so you need not file a tax return in Finland. Your employer will give you a document indicating your gross pay and the tax at source collected. Save it for future use: you may need it for your country's tax authorities to avoid double taxation.
If you live in a country within the European Economic Area or a country that has a tax treaty with Finland, you can request that your wages should be taxed progressively rather than pay tax at source. To request progressive taxation, you must apply for a non-resident taxpayer's tax card.
Duration of stay longer than 6 months
If you stay in Finland for longer than six months, you are considered a resident taxpayer. You are taxed progressively, and the tax rate depends on your annual gross income. However, if you are eligible for exemption from Finnish income tax, this will be recorded on your tax card. To obtain a tax card, you must have a Finnish personal identity code. For more information on how to apply for a Finnish personal ID, see Finnish personal IDs for workers arriving in Finland.
Remember to also file a Finnish tax return. The Finnish Tax Administration will send you a pre-completed tax return form in the spring following the year when you worked in Finland. Check the information printed on the pre-completed tax return form. If all the information on the pre-completed tax return is correct, you do not need to do anything.
If you have not claimed exemption from Finnish tax in advance, you can file your claim together with your tax return with Form 50A (Earned income and deductions).
Exemption does not apply to social security contributions
The international tax treaties and exemption rules are not intended to cover the obligation to pay social security contributions. If you are covered by the Finnish residence-based social insurance system on the basis of working or living in Finland you will be expected to pay health insurance and social security contributions, even if you are exempt from paying tax.