The fact that you are studying in another country has no impact on your taxes, and thus you are not required to report it to the Tax Administration. However, if you also are gainfully employed while you pursue your studies in that country, you will be expected to observe the relevant tax rules that govern receipts of foreign-sourced incomes. Similarly, you will be expected to observe the relevant tax rules, and to learn about them sufficiently, if you have plans to start working in another country on a temporary basis.
Finland will continue to be the country of taxation for the academic grant that the Social Insurance Institution (Kela) pays to you during the period when you pursue studies overseas. Kela no longer withholds tax on the grants it pays to students. The study grant is not taxed unless you have other income.
Students who work
If you work overseas for a foreign employer you will not be able to use a Finnish tax card. Instead, you should contact the local tax office, taking with you your passport, and either your student's ID card or a certificate in English or the local language that confirms your academic status as a student. Your withholding tax rate will probably be lower if you show the local tax authorities proof of your student status. You can ask the secretary for international affairs at your educational institution for the necessary certificate. We also recommend that you make active inquiries about your tax obligations in the country where you are studying, including whether or not you need to complete an income tax return form and send it to a tax office.
Report your foreign-sourced income along with any Finnish-sourced income with a tax return
Foreign income is taxable in Finland. Always check all the information in your pre-completed tax return. Also report your foreign income and claim for elimination of double taxation online. If the information is correct and no details are missing, you do not have to do anything else. To use the online service, you will need your online banking codes or a mobile certificate.
Submit details in MyTax
If you don't use MyTax or other electronic filing, you must fill out Form 16A on paper, Statement on foreign income (earned income).
The pre-completed tax return – making corrections in MyTax or on paper
Duration of stay may affect your taxes
If you work overseas for a continuous period of at least 6 months, special tax rules will sometimes apply. The rule known as the ‘six-month rule’ may mean that you will not need to pay Finnish tax on your foreign-sourced wages. The requirements include that you spend no more than six days per month in Finland, on average, and that the other country holds primary taxing rights in respect of your wages. However, the six-month rule is usually not applicable if your employment overseas is only temporary, and you are mainly a student, not an employee.
