Working in a foreign diplomatic mission or in an international organisation – how is your income taxed?
If you work in a foreign diplomatic mission or for a special organisation in Finland, your wages may be exempt from tax in Finland.
Diplomatic mission, the UN and its special organisations, or the International Atomic Energy Agency
Do you work in a foreign diplomatic mission, in the UN or its special organisation or in the International Atomic Energy Agency in Finland but are not a Finnish citizen? If so, you do not have to pay tax on your wages for these duties to Finland.
You must pay tax on some of your other income
If you are employed by a foreign diplomatic mission, the UN or its special organisation or the International Atomic Energy Agency, you must pay tax to Finland only on the following income:
- income from a real estate unit located in Finland
- income from business activities in Finland
- rental income from an apartment whose ownership is based on
- shares in a Finnish housing company or limited liability company
- membership in a Finnish cooperative
- wages and pension income you receive for your other duties in Finland.
These special limitations also concern
- the family members of the foreign nationals referred to above, including their private servants who are not Finnish citizens
- people working in a foreign diplomatic mission, even if they are not citizens of the country in question.
Report only taxable income on the tax return
You do not need to report income that is not taxable in Finland on your tax return. Report such income only if you are separately requested to do so.
Another special organisation in Finland
If you work in some other special organisation located in Finland, your wages may be exempt from tax based on a special agreement regarding the organisation. Examples of special organisations:
- European Chemicals Agency ECHA
- Helsinki Commission HELCOM
- WIDER Institute
- International Organization for Migration (IOM)
However, even if you do not have to pay tax on your wages, the wage income affects the taxes you must pay on your other income in Finland. Tax-exempt income is included in your total income when the tax rate is calculated.
Example: You work both in a special organisation and for a Finnish employer. The wages paid by the special organisation affect the amount of tax you pay for the wages you earn in the employ of the Finnish employer.
Request a tax card or prepayment if necessary
Request a tax card if you start working for a Finnish employer and also receive wages from a special organisation.
Request a prepayment if you work in a diplomatic mission or in the employ of a special organisation and do not meet the conditions for tax exemption.
You can request a tax card or prepayment by calling us on 029 497 024 (individual taxpayers’ International tax matters, standard call rates).
Check your tax return
The Finnish Tax Administration sends you a pre-completed tax return in the spring. Check all the information included in the return.
If any income is missing, report it in MyTax or on paper with Form 50A (Earned income and deductions). If you use the paper form, enter your income under Wages, salaries, fees and compensation, and your tax-exempt wages under Type of income.