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Taxation and tax rate
Examples of pension income include old-age pensions, additional pensions, partial early old-age pensions, rehabilitation subsidies and disability pensions.
The taxation of pension income differs from the taxation of wage income: even if the pension and wages are equal in amount, they qualify for different deductions and are subject to different social insurance contributions. Because of this, the tax rate on pensions is usually higher than the tax rate applied to wages of the same amount.
The tax rate on pensions depends on your pension income, any other income and deductions.
Tax card: when you start receiving a pension
When you start receiving pension income, such as a partial early old-age pension or an old-age pension, you will need a separate tax card on pensions.
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Request a tax card in MyTax
When you have received your temporary pension decision, request a tax card for pensions in MyTax. You can find the details needed for requesting a tax card in the pension decision. Once you have ordered a tax card, we will send its details electronically directly to your pension payer. If the information cannot be delivered, you will see a note about it in MyTax.
If you do not have a tax card for pensions, a 40% withholding tax is deducted from pension.
In some situations, the pension provider submits the details of the pension decision directly to the Tax Administration. If so, then you do not need to request a tax card. Instead, you will be sent a proposal regarding the tax rate applicable to your pension.
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Check the details every year
After you have requested a tax card for pensions once, the Tax Administration will automatically send information on your valid tax rate to your pension provider annually. This means that you do not need to request a new tax card every year. However, request a new tax card if you have received pension income for the first time in November or December. In such a case, we will not be able to take your pension details automatically into account in the tax card for the following year.
Every year, you will receive a prepayment decision in MyTax and can see your tax card details there. Check the details to make sure that your pension provider has received information on the tax rate applied to your pension. If you notice that your pension has not been taken into account, request a new tax card.
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You can find the prepayment decision in MyTax: Go to the Communication tab. Under Decisions and letters, click Open decisions and letters.
Voluntary pension insurance policy
Pensions are usually taxed as earned income. However, a pension may be regarded as capital income if you receive it on the basis of a voluntary individual pension insurance policy or a long-term savings contract. If your pension is taxed as capital income, you do not need a tax card: the pension provider automatically withholds 30% tax on such pensions. If a pension based on an individual pension insurance policy is taxed as earned income, you will need a tax card for pensions.
If your pension changes, a new pension begins or you receive multiple pensions from different payers
Request a new tax card if you start receiving a new pension or your partial early pension turns into an old-age pension.
If you receive pension income from more than one payer, you need a separate tax card for each payer.
How to check the suggested card in MyTax
If a pension provider has delivered information to the Tax Administration concerning a retired person’s pension , we can send the retired person a suggestion for a tax card.
- Go to Tax card and prepayments 2026 in MyTax and click Tax cards and prepayments.
- Move on to Proposal for a new tax card for pension, and select Check proposal.
Check all the information recorded at the different stages in the request form for a tax card in MyTax. If you find any mistakes, make corrections as necessary. If your pension amount changed and you received a new decision, remove the previous pension amount. - When you arrive at the Preview and send stage, click Submit.
The Tax Administration sends your tax card information directly to your pension provider.
Instruction: You can find a copy of your valid tax card in MyTax.
Retired and working: when you also receive other than pension income
When you receive other income in addition to a pension, such as wages or meeting fees, you will need two tax cards: one for pensions and the other for wages.
If you do not have a tax card for wages, a 60% withholding tax is deducted from salary and fees.
Instructions: How to request a tax card in MyTax
Getting started
- Go to MyTax (opens in a new window)
- On the MyTax home page, go to Tax card and prepayments 2026 and select Tax cards and prepayments.
- Select Request a new tax card.
- Click Select the complete tax card request
The request has 6 stages.
Stage 1: Background
Check that the information is correct.
Click Next to proceed to the next stage.
Stage 2: Pre-completed income and deductions
In this stage, you can see the details on which your current tax card is based. Check the information and make changes, if necessary.
Stage 3: Other income
Go to Pensions and select Yes.
- Select Add a new pension. If you have several pensions, fill in a separate specification for each one.
Check the pension decision for the following details: Select the pension provider from the menu exactly as stated in the decision, as well as the type of pension, for example old-age pension. - Start and end dates for the current year:
- Enter the start date as the date from which the pension has been paid this year.
MyTax will automatically set the end date as the last day of the year. Do not change this. - Is the pension paid monthly? MyTax will automatically suggest Yes. In that case, you will enter the pension amount in euros per month. MyTax will automatically calculate the total amount for the entire year.
Finally, select OK.
Go back to the previous stage, Pre-completed income and deductions.
In the Pensions section, select Edit and enter the end date for the partial early old-age pension according to your pension decision. MyTax automatically changes the date to the last day of the month. If the answer to Is the pension paid out on a monthly basis? is No, then report the total pension you received during the year under Amount for the entire year (gross).
Add a new pension
Check the pension payer’s name and the type of pension in your pension decision. Select the pension payer exactly as stated in the decision, and choose old-age pension as the type of pension.
Start date and end date for the current year:
Enter as the start date the date from which the pension has been paid or will start to be paid during the current year.
MyTax automatically sets the end date to the last day of the year. Do not change this.
Is the pension paid out on a monthly basis?
MyTax automatically suggests Yes. In that case, you must enter the monthly pension amount in euros. MyTax will automatically calculate the amount for the full year.
Finally, select OK.
If the amount of your current pension has changed, or if you want both pensions to have the same tax rate, also update the details of your current pension, for example by adjusting the amount by one euro, or by enabling the information from the Incomes Register. You can update the current pension details in the previous step, Pre-completed income and deductions.
If you also update the details of your current pension, you will automatically receive a new tax card for both pension incomes, and both will have the same tax rate.
Add a new pension
Add the new pension in the step Pre-completed income and deductions.
Check the pension payer’s name and the type of pension in your pension decision. Select the pension payer exactly as shown in the decision, and select the type of pension, for example survivors’ pension.
Start date and end date:
Enter as the start date the date from which the pension has been paid during the current year. MyTax automatically sets the end date to the last day of the year. Do not change this.
Is the pension paid out on a monthly basis?
MyTax automatically suggests Yes. In that case, you must enter the monthly pension amount in euros. MyTax will calculate the total amount for the whole year automatically.
Finally, choose OK.
Your pension information is in the stage Pre-completed income and deductions. Do not change it.
If you already have a tax card for wages, the wage information is reported in the previous stage, Pre-completed income and deductions.
If you do not have a tax card for wages, proceed to the stage Other income.
Go to Pay and fringe benefits.
- Select whether you will report the details on the wages paid to you and the tax withheld on them so far, or use the details in the Incomes Register. If you are reporting the details yourself, enter the pay you have received since the start of the year and the tax that has been withheld on it. Do not include social benefits, study grants or pay received from abroad, because they are reported later in their own section.
- Next, enter an estimate of how much pay you will receive. You can estimate your pay for the entire year (12 months).
Instructions for estimating your pay.
If you operate as a self-employed person (sole trader), report your business income under Business income subject to prepayments. At the same time, you can choose whether you pay tax on that income as prepayment tax or whether the income is included in your tax rate. If you choose a tax card, the profit from the business will increase the tax rate on your pension tax card.
Go back to the previous stage, Pre-completed income and deductions. Go to the section Pensions and update the pension details so that they correspond to the information in your most recent pension decision. If pension payments have already been made, you can make use of the Incomes Register data for the pensions paid.
For the question Is the pension paid out on a monthly basis? select No. Enter the total pension you have received during the year under Amount for the entire year (gross).
If you have concluded a family caregiver agreement, you will receive a care allowance, that is, support for informal care. This support is taxed as a work-related compensation, which is taxable earned income for you.
Your pension information is located in the section Pre-completed income and deductions. Do not change it.
Report the family caregiver’s allowance in this section (Other income). You can find the section Income for foster care provider, day care provider or family caregiver by scrolling down the page.
Select Yes at Family caregiver’s fees.
Enter an estimate of the fees for the entire year, as well as information on the fees that have already been paid and the taxes withheld on them.
Finally, select OK.
Go to Pensions and select Yes.
Select Add a new pension. If you have several pensions, fill in a separate specification for each one.
Check the following information in your pension decision: Select the pension payer from the menu exactly as stated in the decision, and select the type of pension, for example old-age pension.
Start date and end date for the current year:
If you receive a pension that includes statutory pension paid retroactively for the previous year, enter a date from the previous year as the start date.
MyTax will automatically enter the last day of the year as the end date. Do not change it.
For the question Is the pension paid out on a monthly basis? MyTax will automatically suggest Yes. Change the answer to No if you receive a pension that includes statutory pension paid retroactively for the previous year. In that case, report the total amount of pension you receive during the year — including the part relating to the previous year — in the section Amount for the entire year (gross).
Periodisation of retroactive pension:
You have the right to request the periodisation of your pension income if you have received retroactive pension payments from previous years for at least 3 months and if the amount of the retroactive payments is at least €500 in total. Select “Yes”. Give the start and end date of the period and enter the total amount of retroactive pension payments for each period.
Finally, click “OK”.
Stage 4: Other deductions
- Report your deductions, if any. For example, if you want to file tax credit for household expenses, select “Yes” at “Tax credit for household expenses”.
- If you have received wage income earlier this year, check or report any deductions concerning that income, such as commuting expenses, unemployment fund contributions, and expenses for the production of income.
Stage 5: Delivery method
Check the validity period of your tax card. OmaVero suggests a date as the start date for the tax card.
- Do not change the date if you have updated information about your previous pension.
- If you have reported a new pension, change the date to the pension start date. You can find the date in your pension decision.
In MyTax, you can see how the details of your tax card are delivered to the pension payer:
- If the Tax Administration sends the tax card details electronically, you don’t need to do anything – the payer receives your tax card directly from the Tax Administration.
- If the details are not transferred automatically, you must deliver the tax card to the payer yourself.
Stage 6: Preview and send ‑ Your tax card is ready
You can see the details on which your tax card or tax cards are based, as well as your tax rate (also known as the withholding rate) indicated in the tax card. If you receive pension income from more than one payer, you will receive a separate pension tax card for each payer. However, use the same tax card for wages for all employers.
- Check that the information is correct. Click “Edit” or “Previous” to make corrections.
- If you wish to continue filling in the details later, select “Save as unfinished”. Data saved as unfinished will be stored for a month. The Tax Administration will not process the information before you have submitted it.
- Once all the details are correct, select “Submit”. You will receive an acknowledgement of receipt.
Processing time for the tax card
Usually, you will receive the tax card or tax cards immediately in MyTax once you have ordered them.
If your tax card request is processed by a tax official, the processing time is 1 to 3 days.
If you have activated Suomi.fi messages, you will receive a message once your tax card in ready. If you have not activated Suomi.fi messages, you will receive your tax card by post.
You have pension income from abroad or live abroad
See the instructions if
You live in Finland but receive a pension from another country