Tax card at the turn of the year 2025/2026
Tax cards 2026 enter into force at the beginning of the year, on 1 January. The income ceiling stated on the tax card is for the full year, i.e. a period of 12 months.
You can request a new tax card and change the tax rate if your income or deductions change at any time in 2026. You can request a new, revised tax card whenever necessary.
Up until when can I request a tax card for 2025 in MyTax?
You can request a tax card for the remaining part of the year in MyTax up until 18 December 2025.
When you estimate your income, do not include any income paid after December. For example, if you receive wage income for December 2025 in January 2026, it is regarded as income received in 2026.
When will I receive a tax card for 2026?
Your tax card for 2026 will be sent to MyTax between 22 November and 6 December 2025. If you still receive paper mail, the tax card will be delivered to you by post by the end of December.
The tax card will be valid as of 1 January 2026. As soon as your tax card is shown in MyTax, you can make changes to it or request a revised tax card.
Activate Suomi.fi Messages to receive a notification when the tax card arrives in MyTax.
When can I request a tax card for 2026?
You can request a tax card for 2026 or make changes to it as soon as the tax card is shown in MyTax, on 6 December 2025 at the latest.
You will be notified when the tax card arrives in MyTax if you have activated Suomi.fi Messages.
Which year’s tax card is used in January 2026?
The tax card for 2026 will be valid as of 1 January 2026. The income ceiling is calculated for the entire year. Any holiday bonuses paid to you are included in the tax card’s income ceiling.
In January, employers and other income payors will use the tax card issued for 2026. If the payor cannot use the 2026 tax card yet, they can use your latest tax card for 2025 in January 2025. The payor will let you know which tax card they use in January.
If you receive income from multiple payors in January, some of them may use your latest 2025 tax card and others your 2026 tax card.
Also note that any pay or benefits for December 2025 paid in January 2026 will be regarded as income received in 2026.
Paid membership fees to a trade union for 2026
Starting 2026, trade union fees will no longer be a tax-deductible expense. However, fees paid to an unemployment fund will still be deductible.
Tax cards for 2026 – available to individual taxpayers at the turn of the year – will not include trade union fees nor fees paid to an unemployment fund. However, the Tax Administration will receive information on unemployment fund fees during 2026 as the funds will send their annual information to us, and the fees you will have paid will appear on your pre-completed tax return for 2026. For this reason, you are not recommended to submit a request for a revised 2026 tax card only because of the unemployment fund fees you will be paying.
If you need a revised card for other reasons, you can inform the Tax Administration of the amounts you pay to a fund when you fill in your updated income and expense items for the entire year.
Home office deduction for 2026
Starting in 2026, you can no longer claim a home office deduction relating to your wage income, and likewise, you can no longer claim tax-deductions based on your actual expenses if you work remotely (= telecommute, telework) from your permanent home or from your free-time residence.
If you receive nonwage income such as academic grants, other grants, trade income, remuneration received as an artist, or income from capital, you can claim a formula-based deduction for home office expenses for both the 2025 and 2026 tax years.
Read more about home office deduction.
Travel expenses for 2026
In some situations, travel expenses between your home and workplace are not included on your tax card.
If you are entitled to a travel expense deduction, you can order a new tax card and report the travel expenses in MyTax according to the specification.
Will I receive a 2026 tax card for pension income automatically?
If you currently have a tax card for pension income, the Tax Administration will deliver your tax rate to the pension payor automatically in future. You do not need to request a tax card separately each year.
However, request a new tax card for pension income for 2026 if you receive your first pension decision in November or December 2025 and if the decision on preassessment you have received for 2026 does not include pension income.
You can request a tax card for pension income as soon as you can see your 2026 tax card in MyTax, on 6 December 2025 at the latest. Activate Suomi.fi messages to get a notification when the tax card becomes available.