Scam messages have been sent out in the Tax Administration’s name. Read more about scams.

Temporary protection to persons fleeing Ukraine

The page and instructions for filing the forms are also in Ukrainian: Особи, які прибули з України та отримують тимчасовий захист.

Individuals from Ukraine can submit an application for temporary protection, for asylum, or for both. Individuals who request temporary protection have the right to work in Finland as soon as they have submitted an application to the police or to the border authorities. The applications are processed by the Finnish Immigration Service (Migri).

Getting a tax card (verokortti) for wage income

You can start working after you have submitted the application for temporary protection to the police or to the border authorities.

In Finland, you must pay taxes on the wages that you earn when you work in Finland for a Finnish employer.

You need a tax card after you have got a job. The tax card shows how much tax is withheld from your wages.  You can start working already before you have got the tax card. You must give the tax card to your employer in Finland before the employer pays your wages so that the employer can withhold the right amount in taxes from your wages.

If you are working at a construction site or a shipyard, you also need a tax number (veronumero). The tax number is shown on the tax card. 

In general, those who receive temporary protection are not covered by social insurance in Finland. If you have been granted temporary protection and you work in Finland, you are covered by Finnish social insurance if you earn at least € 800.02 each month (in 2024) In that case, the health care contribution of health insurance (sairausvakuutuksen sairaanhoitomaksu) and the employer’s health insurance contribution (työnantajan sairausvakuutusmaksu) is collected from each wage payment. The health insurance payment, also called ‘daily-allowance contribution’ (päivärahamaksu), must be paid if your wage income is least € 16 499 a year.

After you have got a job and you need a Finnish tax card—here is what to do:


You can then find out from the Tax Administration’s employee what you need to do to get a tax card, a tax number that may sometimes be necessary, and the Finnish personal identity code. If you need to come to the tax office yourself, you will get an appointment.

If the tax issue at hand makes it necessary for you to come to the tax office, an appointment will be booked for you. We give service – at the tax office and by telephone – in Finnish, Swedish and English. If you cannot communicate in Finnish, Swedish and English, ask an interpreter to phone the tax office and to come to the tax office with you.

After an appointment has been made for you, do this:



For the Finnish personal identity code

If no personal identity code has yet been issued to you in this country, complete Registration information on a foreigner staying in Finland temporarily (Form 6150) and print it out on paper. Read the instructions for completing the form to see what information is needed:

The form is also available at the tax office. You are expected to be present at the tax office when you put your signature on the form. However, if you can, please fill out the entire form before you come to the tax office. If you already have a personal identity code issued to you in Finland, the application form is not needed. It is possible that that the Immigration Service has already given you the identity code.

For the tax card

Complete the application form for the card (Form 5042e) and print it out on paper. Read the instructions for completing the form  to see what information is needed:

The form is also available at the tax office. But if you can, please fill out the entire form before you come to the tax office. 

You should at least fill in your

  • personal information (including name, date of birth, address)
  • date of arrival in Finland
  • date when your work begins
  • employer's name
  • estimate of the amount of wages for the entire year.


Bring these papers with you:

  • The forms that you have completed
  • your valid biometric passport (official travel document in the Schengen area)
  • Documents proving that you seek temporary protection or the Immigration Service's residence permit issued to you by virtue of temporary protection
  • Your employment contract or other contract relating to your work, photocopied
  • An account in writing from your employer is necessary, if the following information does not appear on your employment contract or other contract:
    • Your employer’s name and contact information
    • Name of the Finnish company that has ordered the services/work that you do
    • Your full name and date of birth
    • Information on the start and end dates of your work in Finland
    • Information on the place where work is done and a short description of the work you do

Filing tax return (veroilmoitus) in Finland

The Finnish Tax Administration will send you a pre-completed tax return (esitäytetty veroilmoitus) in the spring following the year in which you worked in Finland. With the tax return, you will also get the tax decision (verotuspäätös), showing the tax refund (veronpalautus) you will get or the back taxes (jäännösvero) you have to pay plus the payment dates. 

Check the information on the pre-completed tax return. If the information is correct, you do not need to do anything.

If there are errors on the pre-completed tax return, correct the information and submit the corrections in the MyTax (OmaVero) service or on paper form. Also report the income that you have received from outside Finland during the time you have lived in Finland.

Read more at Pre-completed tax returns

Remember to give you bank account number (tilinumero) to the Finnish Tax Administration if you have not done it already or if your bank account number has changed. You can give your bank account number in MyTax or on paper form  Individuals’ Bank Account Notice (7208e).

Working from home (etätyö) in Finland for a foreign employer

If you are working from home in Finland for a Ukrainian employer, you must pay taxes on your wages to Finland.

Your employer in Ukraine does not collect any taxes on the wages that it pays to you. You must pay the Finnish taxes as tax prepayments (ennakkovero). Complete the form 5042 to apply for paying your taxes as prepayments and print out the form. Read the instructions for completing the form  to see what information is needed:

Report the wages paid by your Ukrainian employer and the tax prepayments you have paid on them on the pre-completed tax return that you will receive the following spring (MyTax or form 50A section 2 Wages, salaries, fees and compensation).

If you are staying in Finland for a maximum of six months, you may not necessarily have to pay any taxes to Finland on the wages paid by your foreign employer.

Read more Working in Finland for a foreign employer.

Changes of address

If you change your address in Finland, submit your new address to the Digital and Population Data Services Agency. You will find the form for making the notification at Instructions on arriving in Finland from Ukraine | Digital and Population Data Services Agency (

If you are moving from Finland to another country, submit a notification of move to the Digital and Population Data Services Agency on the form Moving to or from Finland | Digital and Population Data Services Agency | Digital and Population Data Services Agency ( Remember also to notify the Finnish Tax Administration of your new address outside Finland.

Read more at: Are you moving away from Finland?                 

Further information:

Further resources:

Page last updated 1/1/2024