10 Grants ‒ Instructions
Check your pre-completed tax return. Report details on any grants, scholarships or awards that are missing from the pre-completed tax return or that are incorrectly presented. Also report any expenses you have paid related to the activities for which the grant or scholarship was awarded. You may have such expenses if you are, for example, an artist, a researcher or other grant recipient.
These instructions describe how to report grants, scholarships and awards on paper using Form 10. “Grant” here also refers to scholarships and awards. Enter the required information on all the above even when the instructions only refer to “grants”.
You can also report the grants electronically in MyTax. If you do so, you do not need to file the paper form. Read instructions for filing in MyTax. These instructions may be of assistance.
Form 10 is available for download on our Forms page. You can find the return address on the first page of the form.
Note that grants received from foreign payors must be reported separately as income from foreign sources. You can file them in MyTax or on paper. If you file grants from foreign sources on paper, complete Form 16A (Statement on foreign income, earned income).
When should I file the report?
Grants need to be reported when you submit your pre-completed tax return. Report the grants and the related deductions via MyTax or on this form no later than on the deadline for returning the pre-completed tax return.
This form can also be used to submit a claim for adjustment after the tax assessment has finished. Fill in a claim for adjustment (Form 3308) and attach this form to the claim. The claim for adjustment can also be submitted via MyTax.
If you are correcting information that you provided earlier or are claiming an adjustment, fill in the form as follows:
- To correct expenses: fill in sections 3–8 again, i.e. enter the details on expenses for both taxable and tax-exempt grants for the whole year.
- To correct information on one grant: it is enough to enter details on the grant to be corrected (section 2). You do not need to report the expenses again.
- If you have received several grants but only need to correct details on one grant, one form is sufficient. You do not need to submit a new form for the other grants.
Read more about the taxation of grants (available in Finnish and Swedish, link to Finnish)
Contents
1 Taxpayer identification and the tax year
2 Details of grant and payer
3 Taxable grants
4 Expenses relating to taxable grants
5 Tax-exempt grants
6 Expenses relating to tax-exempt grants
7 Depreciation of work equipment
8 Increased living expenses due to work trips
1 Taxpayer identification and the tax year
Enter your name and personal identity code.
Also report the tax year, i.e. the year that the information you are reporting concerns.
2 Details of grant and payer
Payer's Business ID and payer's name: enter the Business ID and name of the payer for whom you want to file information or make corrections. If you have received grants from several payers during the year or you are making corrections to the details of multiple grants, report each grant on a separate form. However, only fill in sections 3–8 on one of the forms.
Amount of grant: enter the amount of the grant in euros.
Public sector organisation: check this box if the payer of the grant is a public sector organisation. Examples of public sector organisations are
- the state
- local authorities and joint authorities
- regional arts councils and boards
- the Evangelical Lutheran Church of Finland and the Finnish Orthodox Church
- Bank of Finland
- Social Insurance Institution of Finland
- Arts Promotion Centre Finland
- state research councils, jointly referred to as the Academy of Finland
- the Finnish Work Environment Fund.
The grant is tax-exempt income: check this box if the grant is fully tax-exempt income.
Fully tax-exempt grants include
- a grant or scholarship received for studies, scientific research or artistic activities and whose payer is a public sector organisation or the Nordic Council
Even if a grant has been awarded for studies, scientific research or artistic activities, it may still be partly subject to tax. If you received scholarships, study grants, or other grants from parties other than public authorities or the Nordic Council, the total amount of your grants will be compared with the annual amount of the State artist grant. If the total amount of all the grants you have received during the tax year (including those received from public authorities and the Nordic Council) is greater than the State artist grant, the exceeding amount is regarded as taxable income. Read more about the taxable portion: Taxation of grants, scholarships and awards. Pay special attention to chapter 2.10: Calculating the taxable portion of grants.
Certain other grants may also be tax-exempt, such as library grants.
The amount received is an award granted for merit: tick this box, if the money you received is an award given to you because of your scientific or artistic achievement or in recognition of your non-profit activities. These awards are wholly tax-exempt for their recipient if the award was received from a grantor independent from the recipient of the award. One of the important differences between an award for merit and other awards is that if given for merit, an award is given afterwards, and the recipient is not in position to submit a request for receiving it.
In connection with the assessment of the taxpayer’s taxes for the year, it is within the Tax Administration’s jurisdiction to judge whether or not the received amount should be deemed a tax-exempt award for merit. Read more about how awards are subjected to taxes: Taxation of grants, scholarships and awards for merit. Pay special attention to chapter 3: Taxes on awards for merit.
The grant has been awarded to a research team: check this box if the grant was awarded to a research team, not just you personally. You should only report your share of the grant in the section "Amount of grant".
Read more about grants to research groups (Tax Administration’s detailed guidance Taxation of grants, scholarships and awards, chapter 2.11: Grants to research groups.
3 Taxable grants
3.1 Total taxable grants
Add together all the taxable grants, scholarships and awards (from private granters) you have received during the tax year and enter the total amount here. If you have received grants from several payers during the year, and multiple payers for whom you want to file details are missing from your pre-completed tax return, report each grant on a separate form. However, you should only fill in sections 3–8 on one form.
4 Expenses relating to taxable grants
In sections 4.1–4.7, you should report the expenses incurred to you from studies, research or other activities for which the taxable grants were awarded. If the expenses relate to activities funded by a tax-exempt grant, report the expenses in sections 6.1–6.7. See an example of allocating expenses to taxable and tax-exempt grants (detailed guidance Taxation of grants, scholarships and awards, chapter 2.10: Calculating the taxable portion of grants. Available in Finnish and Swedish, link to Finnish).
Expenses arising from scientific or artistic activities cannot be directly deducted from maintenance grants (working grants). However, you can deduct them as part of your expenses for the production of income when you complete your income tax return. Report the expenses in MyTax or on Form 50A under Expenses relating to benefits and other earned income.
Read more about the expenses attributable to grants.
4.1 Home office deduction
If you work from home, you can claim a “standard home office” deduction, or alternatively, you can indicate your true expenses for the home office. The size of the “standard” deduction depends on how much you use the home office for full-time or part-time work during the tax year. The base of your home-office deduction can consist of the true expenses only when you can provide a sufficient written account concerning the expenses paid. Read more about home office deduction related to working from home (available in Finnish and Swedish, link to Finnish).
4.2 Work equipment (material costs and expenses for use of own work equipment)
Report any costs and expenses for materials required for the work or for using your own work equipment, such as telephone costs and costs for purchasing study material.
4.3 Travel expenses relating to grants
Report the travel expenses attributable to the studies, research or other activities for which the grant was awarded. For example, report ticket prices or expenses for the use of your own car. Check the deduction per kilometre in the Tax Administration guidelines for harmonisation of taxation (available in Finnish and Swedish, link to Finnish). Pay special attention to section 2.4 Estimation of travel expenses and increased living expenses.
4.4 Increased living expenses due to work trips
First, fill in section 8 of the form to enter details on the living expenses incurred from temporary work trips, such as reasonable extra meal costs, when the work trips are related to activities funded by a grant. Enter here the portion of the total amount of living expenses that are related to activities funded by taxable grants.
4.5 Depreciation
First, calculate depreciation charges and enter the amounts in section 7. Transfer here the portion of the total amount of depreciation that is related to taxable grants.
4.6 Other expenses
Report other deductible expenses. Please note, however, that the pension insurance contributions under MYEL laws are reported on Form 50A or via MyTax.
4.7 Total expenses
Add together the figures in sections 4.1–4.7, i.e. the expenses incurred from studies, research or other activities funded by taxable grants. Enter the amount on this line.
5 Tax-exempt grants
5.1 Total tax-exempt grants
Enter here the total amount of tax-exempt grants, scholarships and awards (from public sector organisations) that you have received during the tax year.
6 Expenses relating to tax-exempt grants
In sections 6.1–6.7, you should report the expenses relating to research, studies or other activities funded with tax-exempt grants. If the expenses relate to activities funded by a taxable grant, report the expenses in sections 4.1–4.7.
Expenses arising from scientific or artistic activities cannot be directly deducted from maintenance grants (working grants). However, you can deduct them as part of your expenses for the production of income when you complete your income tax return. Report the expenses in MyTax or on Form 50A under Expenses relating to benefits and other earned income.
Read more about the expenses attributable to grants
6.1 Home office deduction
If you work from home, you can claim a “standard home office” deduction, or alternatively, you can indicate your true expenses for the home office. The size of the “standard” deduction depends on how much you use the home office for full-time or part-time work during the tax year. The base of your home-office deduction can consist of the true expenses only when you can provide a sufficient written account concerning the expenses paid.
Read more about the deduction related to working form home (available in Finnish and Swedish, link to Finnish).
6.2 Work equipment (material costs and expenses for use of own work equipment)
Report any costs and expenses for materials required for the work or for using your own work equipment, such as telephone costs and costs for purchasing study material.
6.3 Travel expenses relating to grants
Report the travel expenses attributable to the studies, research or other activities for which the grant was awarded. For example, report ticket prices or expenses for the use of your own car. Check the deduction per kilometre in the Tax Administration guidelines for harmonisation of taxation (available in Finnish and Swedish, link to Finnish). Pay special attention to section 2.4 Estimation of travel expenses and increased living expenses.
6.4 Increased living expenses due to work trips
First, fill in section 8 of the form to enter details on the living expenses incurred from temporary work trips, such as reasonable extra meal costs, when the work trips are related to activities funded by a grant. Enter here the portion of the total amount of living expenses that are related to activities funded with tax-exempt grants.
6.5 Depreciation
First, calculate depreciation charges and enter the amounts in section 7. Transfer here the portion of the total amount of depreciation that is related to tax-exempt grants.
6.6 Other expenses
Report other deductible expenses. Please note, however, that the pension insurance contributions under MYEL laws are reported on Form 50A or via MyTax.
6.7 Total expenses
Add together the expenses relating to tax-exempt grants – the amounts entered in fields 6.1–6.7 – and enter the total amount here.
7 Depreciation of work equipment
If you have bought a machine or device for activities funded with a grant, you can reallocate its acquisition cost as an expense over several years. You can reallocate the acquisition cost, i.e. deduct it as depreciation, if the useful life of the machine or device is more than three years or the acquisition price is over €1,000. Otherwise, the acquisition price of the machine or device is deducted as a one-off expense for the acquisition year.
- Machine or device: In this section, enter any machines or devices that you have purchased.
- Acquisition year: Enter the year in which the machine or device was purchased.
- Undepreciated acquisition cost at the start of the tax year: enter the undepreciated acquisition cost at the beginning of the tax year. The undepreciated acquisition cost is the acquisition price minus any depreciation from previous years. If the machine or device was purchased during the tax year, enter its acquisition price.
- Depreciation (maximum 25%): Calculate the amount of depreciation. The maximum limit for depreciation for the tax year is 25% of the undepreciated balance for the reported machine or device.
- Undepreciated acquisition cost at the end of the tax year: Deduct the depreciation you calculated from the undepreciated acquisition cost at the start of the tax year and enter the difference here.
- Total depreciation: Add together the depreciation you made for different machines or devices. Transfer the portion of the depreciation related to taxable grants to section 4.5 and the portion related to tax-exempt grants to section 6.5.
8 Increased living expenses due to work trips
Report any increased living expenses incurred from research, studies or other activities funded with the grants. Increased living expenses are, for example, reasonable additional meal costs. If you are unable to specify the exact amount of expenses, you can use the amounts specified in the Tax Administration's harmonisation guidelines. Read more about the deduction of increased living expenses (available in Finnish and Swedish, link to Finnish).
1 Type of travel: enter details on the trips on separate lines according to their type: travel within Finland that lasted 6–10 hours, travel within Finland that lasted more than 10 hours, or travel to a foreign country.
2 Total number of travel days: enter the number of travel days on each line. For example, if you made five trips that lasted more than 10 hours within Finland during the year, enter "5" on the first line.
3 Maximum amount/travel day: enter the amount of actual expenses per travel day or use the maximum amounts per travel day specified in the Tax Administration's harmonisation guidelines. Check the maximum amounts from the guidelines.
4 Total maximum amount: add together the amounts of increased living expenses due to all the temporary work trips. You should also enter the portion related to taxable grants in section 4.5 and the portion related to tax-exempt grants in section 6.5.
Date and sign the form. Also give your daytime telephone number.