Working in Finland as a self-employed person
As a foreign self-employed individual, you are always expected to send the Finnish Tax Administration an account describing the work you do in Finland. Each time you get a new assignment or job, you should submit such an account again. However, if you are registered in Finland as a self-employed individual operating a trade or business, you are not required to submit the accounts.
The income you receive for your work as a business operator or a self-employed person is considered trade income, not wages.
The tax treaty between Finland and your country of residence determines in which situations you need to pay taxes to Finland for work you have performed as a self-employed person. It may be that you must pay Finnish tax on the income you receive if you stay long enough or if you are treated as having a fixed base in Finland.
How long you stay in Finland affects taxation
If you stay in Finland for no longer than 6 months, you are considered a non-resident taxpayer. This normally means that you must pay tax at source on the income you receive from Finnish sources. The income from a business or trade operated in this country is regarded as income received from Finnish sources.
When you work in Finland as a self-employed individual from another country for no more than 6 months, you must submit an account describing the activity you carry out. You must have a Finnish personal ID if:
- the place where you work is a construction site or a shipyard
- you submit an application for progressive income taxation
- you sign up for the VAT register
- you are treated as operating business from a fixed base in Finland
If you already have a Finnish personal ID, or if you don’t need one, go directly to phase 2 to begin and submit an account describing the activity you carry out. If you have worked in Finland earlier and you have a Finnish Business ID, submit an updated account describing your activity.
See further guidance if you have not operated a trade or business in your home country but are setting up business in Finland.
APPLY FOR A FINNISH PERSONAL ID
Fill in Form 6150e (registration notice)
You can sign the form later at a tax office. You must visit a tax office so you can be identified and be given a personal ID.
SUBMIT AN ACCOUNT DESCRIBING WHAT YOU DO IN FINLAND
Fill out Form 5057e to submit an account of your activities and length of stay. If you work at a construction site or a shipyard, you need a tax number. In this case, you can fill in the appropriate section on the same form.
If your home country and Finland have signed a tax treaty, clarify your activities as a business operator or self-employed individual in Finland by filling in Form 6205. The required enclosures to be attached:
- if you come from a country with a tax treaty with Finland and you demand that your business’s income not be taxed in Finland in accordance with that treaty, a certificate from the tax authorities as proof of your tax residence
- photocopies of the commissioning contracts you have made
If you apply for progressive taxation, fill out Form 6148e.
Take the forms and the above documentation with you when you visit the tax office. However, if you have a Finnish personal ID, you can send them by post. Contact details for tax offices
MAKE AN APPOINTMENT AT A TAX OFFICE
You must visit a tax office so that you can be identified and be given a personal ID.
Please bring the following with you:
- the forms you have filled in
- photocopies of the commissioning contracts you have made
- if you come from a country with a tax treaty with Finland and you demand that your business’s income not be taxed in Finland in accordance with that treaty, a certificate from the tax authorities as proof of your tax residence
- a photocopy of the A1 certificate, if you have one (A1 is a certificate issued by the authorities in your home country, affirming that you are covered by the social security system of that country) You can get an A1 certificate from your country if you are coming from another EU/EEA country or from Switzerland.
If you are also requesting a personal ID, you must also take with you
- a valid passport or official proof of identity (not a driver’s licence)
- a valid residence permit or visa if necessary
- an account describing what work you do in Finland if the text of the contract does not contain the following information:
- who the party is in Finland who ordered the work, i.e. who is the service recipient
- your full name and date of birth
- what work you do in Finland
- the start and end dates of your work in Finland
- information on the place where work is done and a short description of the work you do
If you cannot log in to MyTax, make an appointment by calling 029 497 050 (if you are calling from abroad, +358 29 497 050).
The Tax Administration makes sure that your tax matters are in order. We will determine whether you will have to pay taxes to Finland on the income you receive. We may ask you to give us further information later.
If you stay longer than 6 months, you are treated as a Finnish tax resident. This means that you normally have to pay tax to Finland on all the income you receive. However, your home country and Finland may have signed a tax treaty that prohibits Finland from imposing tax on the income you receive from outside Finland.
When you work in Finland as a self-employed individual from another country, you must submit an account describing the activity you carry out. If the length of your stay goes over the 6-month threshold, you must pay tax in Finland. For Finnish taxation, you must always have a Finnish personal ID. Read the following instructions to request a personal ID and tax card/prepayments.
If you already have a Finnish personal ID, or if you don’t need one, go directly to phase 2 to begin and submit an account describing the activity you carry out. If you have worked in Finland earlier and you have a Finnish Business ID, submit an updated account describing your current activity.
See further guidance if you have not operated a trade or business in your home country but are setting up business in Finland.
APPLY FOR A FINNISH PERSONAL ID
Fill in Form 6150e (registration notice)
You can sign the form later at a tax office. You must visit a tax office so you can be identified and be given a personal ID.
SUBMIT AN ACCOUNT DESCRIBING WHAT YOU DO IN FINLAND
Fill in Form 5042e to submit an account of your activities and length of stay and to request a tax card/prepayments. If you work at a construction site or a shipyard, you need a tax number. In this case, you can fill in the appropriate section on the same form.
If your home country and Finland have signed a tax treaty, you must also fill in Form 6205 (Explanation of business conducted in Finland by self-employed individual). The required enclosures to be attached:
- if you come from a country with a tax treaty with Finland and you demand that your business’s income not be taxed in Finland in accordance with that treaty, a certificate from the tax authorities as proof of your tax residence
- photocopies of the commissioning contracts you have made
Take the forms and the above documentation with you when you visit the tax office. However, if you have a Finnish personal ID, you can send them by post. Contact details for tax offices
MAKE AN APPOINTMENT AT A TAX OFFICE
You must visit a tax office so that you can be identified and be given a personal ID.
Please bring the following with you:
- the forms you have filled in
- a valid passport or official proof of identity (not a driver’s licence)
- a valid residence permit or visa if necessary
- photocopies of the commissioning contracts you have made
- an account describing what work you do in Finland if the text of the contract does not contain the following information:
- who the party is in Finland who ordered the work, i.e. who is the service recipient
- your full name and date of birth
- what work you do in Finland
- the start and end dates of your work in Finland
- information on the place where work is done and a short description of the work you do
- if you come from a country with a tax treaty with Finland and you demand that your business’s income not be taxed in Finland in accordance with that treaty, a certificate from the tax authorities as proof of your tax residence
- a photocopy of the A1 certificate, if you have one (A1 is a certificate issued by the authorities in your home country, affirming that you are covered by the social security system of that country) You can get an A1 certificate from your country if you are coming from another EU/EEA country or from Switzerland.
If you cannot log in to MyTax, make an appointment by calling 029 497 050 (if you are calling from abroad, +358 29 497 050).
The Tax Administration makes sure that your tax matters are in order. We will determine whether you will have to pay taxes to Finland on the income you receive. We may ask you to give us further information later.
During the work year, you must usually pay tax in advance. The amount of tax is based on an estimate of your annual income. The following year, you will receive a pre-completed tax return. Check and send back the tax return. You will then receive a final tax decision. If you have not received a pre-completed return by letter, you must file a tax return on your own initiative for both your private and business income in MyTax or on paper forms.
The pre-completed tax return – making corrections in MyTax or on paper
Permanent establishments or fixed bases in Finland
You need to pay taxes to Finland for your business activities if you have a permanent establishment/fixed base in Finland and the activities are considered permanent enough in nature, both geographically and temporally. Business activities that last longer than 6 months are considered permanent in terms of time. In such a case, you must pay tax to Finland on all the income relating to the fixed base. The following circumstances may give rise to a fixed base if you are a self-employed person who:
- conducts business in Finland in an office, workshop or in your home
- sells goods or services in Finland in a marketplace, at a trade fair or at events
- works in shipbuilding at a shipyard
- note: the time limits relating to construction and installation work are not applicable to working at a shipyard
Example: You live in Poland and work as a self-employed subcontractor at a shipyard in Finland for 10 months. The shipyard is a geographically fixed base, and the activity is also considered permanent in terms of time because it lasts over 6 months. Working at the shipyard is considered to form a fixed base in Finland. You must pay taxes to Finland on the income you receive for your work at the shipyard.
If you carry out a construction or an installation contract in Finland that lasts longer than the time limit provided by the applicable tax treaty (6, 9, 12 or 18 months), you need to pay taxes to Finland on the income you receive. The duration of the contract work is not calculated based on any single contract that has been drawn up. Instead, it is calculated based on how long you actually work at the site.
Example: You live in Poland and work as a self-employed person at a house construction site in Finland. The contract lasts 8 months. The time limit for construction and installation work in the tax treaty between Finland and Poland is 12 months. Because the duration of the contract does not exceed this time limit, no fixed based is formed. You do not pay income tax to Finland on the income you receive for this contract.
Example: You live in Estonia and work as a self-employed person at a house construction site in Finland. The contract lasts 8 months, and you stay in Finland for over 183 days during the period. The time limit for construction and installation work in the tax treaty between Finland and Estonia is 6 months. Because the duration of the contract exceeds this time limit, the contract is considered to give rise to a fixed base in Finland. In addition, according to the tax treaty between Finland and Estonia, if you stay in Finland for over 183 days during a period of 12 months, your business activities are treated as having a fixed base in Finland (even if the contract lasted less than 6 months). You pay income tax to Finland on the income you receive for the contract.
Note: If your country of residence has no tax treaty with Finland, it is within Finland’s taxing rights to impose tax on the income you receive in Finland as a business operator or as a self-employed person. You should submit an application either for a tax card or for a calculation of prepayments, depending on whether you are staying in Finland for max. 6 months or longer.
You must also check whether your trade or business operation necessitates registration for value added tax in Finland (available in Finnish and Swedish, link to Finnish).
If you are about to start up business, see the guidance for new entrepreneurs.
This page is part of the European Commission’s Your Europe portal. Give the Commission feedback about this page.
