There is just one tax card for all types of wage income
If you have wage income, you need a tax card for wages. If you have several employers, use the same tax card for all of them. Tax cards for secondary income are no longer in use.
Your tax card has one income ceiling for all your income during the year.
Your employer withholds tax on your wages according to the withholding rate stated on your tax card.
At first, your employer uses your tax card’s withholding rate. However, if your income exceeds the tax card’s income ceiling during the year, the employer will apply the additional withholding rate during the rest of the year.
Remember to keep track of your income during the year. If your tax card’s income ceiling is too low and you want to change the income ceiling or your withholding rate, you can request a new tax card, i.e. a revised tax card. Please note that the revised tax card is always issued for a specific type of income (e.g. wages). It cannot be applied to other types of income.
You can request a new tax card multiple times a year.
When you request a tax card
You need to estimate how much income you are likely to receive during the entire year.
Enter all your wage income under the same section in the tax card request. Wage income is no longer divided into primary and secondary income.
Check from your employer whether you need to provide a new tax card or whether the employer receives the withholding rate electronically from the Tax Administration.
You receive trade income
Request a tax card for trade income. If your principal pays you trade income, it cannot use the tax card for wages.
You will receive next year’s tax card automatically at the turn of the year
The Tax Administration sends you a basic tax card at the turn of the year. This tax card states your annual income ceiling and income ceiling for 11 months.
- The annual income ceiling is equivalent to 12.5 month’s wages. The annual income ceiling includes the holiday bonus, which is estimated to equal half a month’s wages.
- The income ceiling for the period 1 February‒31 December is calculated by first dividing the annual income by 12.5 and then multiplying the result by 11.5.
- See other bases for 2023 tax cards
Taxpayers who work at sea have tax cards with separate rates for withholding on seafarer’s income. Only payers of seafarer's income, i.e. shipping companies, use these tax rates.