Taxation at source or progressive taxation

If you live in a foreign country and you arrive in Finland for a period that is no longer than 6 months, you are a non-resident taxpayer in Finland. In that case, you pay taxes in Finland only on the income you receive from Finland.

Wages are subject to a 35% tax at source

Your employer withholds 35% on your wages at source. The amount of income does not affect the withholding rate.

You can request a tax-at-source card and a non-resident’s tax card.

You can obtain a tax card from the tax office – requesting a tax card online is not possible at present.

You can request a tax-at-source card that includes an entry on a tax-at-source deduction

If you have a tax-at-source card, your employer first makes a tax-at-source deduction from your wages and then deducts 35% as tax at source. The tax-at-source deduction is €17 per day or €510 per month.

See the instructions and necessary forms

If you are an athlete or a performing artist, your tax-at-source withholding rate is 15%. You still need a tax-at-source card that states the tax-at-source rate. 

See the instructions and necessary forms

Non-resident’s tax card: the amount of income affects the tax rate 

If you are a non-resident taxpayer, you can also ask for progressive taxation. Progressive taxation means that your tax treatment depends on your income – the more you earn, the more tax you pay. In progressive taxation, all your income and deductions over the year are taken into consideration when your tax rate is calculated.

For progressive taxation, you must request a non-resident taxpayer's tax card. You can request it if you are staying in Finland for no more than 6 months and you live in

  • an EU country
  • Norway, Iceland, or Liechtenstein
  • a country that has signed a tax treaty with Finland.

You also need a Finnish personal ID.

See the instructions and necessary forms

You have had a non-resident taxpayer's tax card or a tax-at-source card in 2022

The non-resident’s tax card and the tax-at-source card are specific to the tax year. If you want progressive taxation to continue in 2023 or you want a tax-at-source card, request a new tax card and give it to your employer. You cannot use the 2022 tax card for wages earned in 2023 (January). 

Also see the following instructions:

Page last updated 11/29/2022