International traffic – how a foreign national’s wages are taxed

Are you a foreign national working as a seafarer, cabin crew member or pilot on a Finnish craft operated in international traffic? If so, you must pay tax to Finland, unless Finland’s right to collect tax on your income is limited by a tax treaty.

Usually, you pay tax on your wage income to your employer company’s country of domicile or to the country where the company’s management is located. If you work for a Finnish employer, you pay tax on your wages to Finland.

• If you do not live in Finland, your Finnish employer collects 35% of tax at source on your wages.
• If you live in another Nordic country and work on an aircraft operated in international traffic, you pay tax only to your country of residence.

Request a Finnish tax card

You should always get a Finnish tax card.

• If you live in another Nordic country and work on an aircraft, your tax car will state that you are exempted from tax.
• In other cases, a deduction for tax at source will be marked on your tax card. The deduction is €510/month or €17/day.

The tax at source is a final tax, so you do not need to file a tax return in Finland. Your employer gives you a pay slip that specifies your income and the tax at source withheld on your income. Keep the pay slip for future use: it may be needed in your home country’s tax assessment for the elimination of double taxation.

Finnish employers also withhold insurance contributions from your wages, unless you have an A1/E101 certificate issued by your home country.

Read the instructions and request a tax card: Finnish employer

Even if you stay in Finland for 6 months or less, you can request progressive taxation.

Special instructions for different occupational groups