Students' income in the form of study grants may raise their progressive rate of tax on any wages or salaries. Kela pays your study grant and automatically withholds a set percentage on it. As a result, since Kela automatically withholds a set percentage on study grants,  you don’t need a tax card for this type of income.

When you ask for a new card, you must report all the income you have received so far since January 1st. 


Revise your tax card or change your prepayments

Tax Card Online (

Use your personal e-banking identifiers to log in.

You cannot go online to ask for a revised tax card if you don't have bank security codes or if you've never had a tax card before. Parents of children under 18 can call the Telephone Service to ask for a tax card for their child.

Similarly, you cannot get a card online if your income only consists of study grants. 

Other ways to request for a tax card

No tax card is necessary for study grants and benefits paid to military conscripts

The Social Insurance Institution, Kela, withholds 10% on study grants. If your only income is your study grant, a withholding of 10 percent may be too high. In this case, you may get a revised tax card for this income. Either send it to Kela yourself or ask the Tax Administration to send it there directly.

If your grant income stays below €170 per month, Kela will not withhold money on it. However, study grants are taxable income, and they affect the tax rate on any other income you might have.

The daily allowance and other benefits paid to military conscripts are tax-free. You don't have to give your tax card to the Defence Forces. Benefits paid to people in alternative or unarmed military service are treated the same way as the benefits paid to military conscripts.

Grant income affects the tax rate on earnings

The standard tax card you receive around New Year may have an estimate of your earnings printed on it: 15,000 euros, for example. You should note that this estimate only concerns your pay for work, not your study-grant income. If the withholding rate printed on your standard tax card seems to be correct for your employment income, but when you add your grant income to it, it seems too low, you can simply ask your employer to start withholding at a higher rate.

Launch Withholding Calculator to see the effect of your study-grant income(

If you work for just one employer at a time, the best type of tax card for you is the type with a single income ceiling for the entire year. If you work for several employers at the same time, or if you have several temporary employment contracts, the best type of card is the "tax card for secondary employment" (in Finnish: sivutulon verokortti; in Swedish: skattekort för biinkomster).  

More information on tax cards for employment income.

Make sure you hand over the card to your employer in good time, preferably some two weeks in advance of your next payday. If you fail to do so, your employer has no choice but to withhold 60% on your pay.

Revised versions of certain students' tax cards not available

Students and pupils receive their standard tax card around New Year with a set of three income ceilings, based on our recorded information on their temporary-job earnings. This type of card is known as 'portaikkoverokortti' in Finnish; 'graderat skattekort' in Swedish. It has a set of increasing withholding rates printed on it, and each increase must be implemented as the student earns more income in the course of the year. Three income ceilings and three distinct withholding rates are printed. The first one of the rates is zero (0%), in other words, your employer does not have to withhold any money on your pay.

However, if you need to replace this card with a revised one because of changes in your income and circumstances, the replacement will simply be a normal revised tax card without the three distinct withholding rates. It has a single income ceiling for the entire year for your employment income or for other, secondary income.

Cards (with three distinct withholding rates) that would be similar to the standard one you received around New Year are not available for printing out at the Tax Administration.

Any excess withholding is refunded

We recommend that you let the Tax Administration know your bank account number.  This facilitates our payments of refunds to you directly to your bank. If you have not given us your account number, we pay your refund through a paper-printed payment order. Then you must visit a branch office of the OP Pohjola Bank Group.

Direct transfers of money to taxpayers' bank accounts are normally made a week earlier than the first cashing date of payment orders.

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