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There is just one tax card for all types of wage income

If you have wage income, you need a tax card for wages. If you have several employers, use the same tax card for all of them. No tax cards are available any longer for a second-job income or for a freelance income.

Please note:

  • Your tax card has one income ceiling for all your income during the year.
  • Your employer withholds tax on your wages according to the withholding rate stated on your tax card.
  • At first, your employer uses your tax card’s withholding rate. However, if your income exceeds the tax card’s income ceiling during the year, the employer will apply the additional withholding rate during the rest of the year.
  • Remember to keep track of your income during the year. If your tax card’s income ceiling is too low and you want to change the income ceiling or your withholding rate, you can request a new tax card, i.e. a revised tax card. Please note that the revised tax card is always issued for a specific type of income (e.g. wages). It cannot be applied to other types of income.
  • You can request a new tax card multiple times a year.

You can change the withholding rate at any time

If your income or deductions change, your withholding rate may be too high or low. In that case, you may want to make changes to your tax card. You can change the tax card as many times as necessary during the calendar year.

When you need a new tax card, you will need information about your income for the entire year. You will need the following information when requesting a revised tax card:

  • An estimate of your income for the remainder of the year.
  • Check how much income you have received so far during the year and how much tax you have paid on the income. In MyTax, you can use the information that your employer (or another payor) has reported to the Incomes Register. Alternatively, you can enter the information yourself based on your pay slip, for example.
  • Up-to-date information about any deductions, such as commuting expenses, expenses for the production of income, or a credit for household expenses.

Request a tax card in MyTax

See the instructions for using MyTax

Check with your employer whether you need to provide a new tax card or whether the employer receives the withholding rate electronically from the Tax Administration.

You will receive next year’s tax card automatically at the turn of the year

The Tax Administration sends you a basic tax card at the turn of the year. This tax card states your annual income ceiling and income ceiling for 11 months.

  • The annual income ceiling is equivalent to 12.5 month’s wages. The annual income ceiling includes the holiday bonus, which is estimated to equal half a month’s wages.
  • The income ceiling for the period 1 February‒31 December is calculated by first dividing the annual income by 12.5 and then multiplying the result by 11.5. 

  • See other bases for 2024 tax cards

Working at sea

Taxpayers who work at sea have tax cards with separate rates for withholding on seafarer’s income.  Only payers of seafarer's income, i.e. shipping companies, use these tax rates.

Page last updated 11/27/2023