Employers withhold tax on their employees’ earned income in accordance with the percentage of tax to be withheld on the tax card. The Tax Administration calculates the percentage of tax to be withheld on the basis of the taxpayer’s income for the previous year. You can apply to change it at www.vero.fi/verokortti, by telephone or by visiting your local tax office. A tax percentage calculator helps you to estimate whether the withholding percentage should be changed.
Every year, the Tax Administration sends out a pre-completed tax return form to everyone who is over 16 years of age. Any corrections or addenda to be made on the tax return form must be submitted to the Tax Administration within the stipulated time period. The tax return may be submitted online or by post. It is not necessary to enclose receipts to the tax return, but taxpayers are obliged to keep all taxation-related receipts for six years from the end of the tax year.
Tax deductions are granted on the basis of work-related expenses, extra housing required for work purposes, and domestic help or work the taxpayer has had done in his/her home.
Finnish nationals who are moving abroad should sort out their tax affairs in advance with their local tax office.
All of Finland
- 5 Business tax return for business operators and self-employed persons form
The Finnish Tax Administration sends a pre-completed printout of this form to all self-employed professionals and businessmen. To complete your tax return you can either fill out and sign the pre-completed printout, or take an empty Web form -- write y...
- 62 Itemization of reserves, revaluations and depreciation 2016 form
Form for reporting depreciation and revaluation. The depreciated assets or property may be connected with business, agriculture, farming, forestly, personal source of income. All fixed assets should be reported and the form filled out even if the taxp...
- Application for prepayment and for change in withholding tax percentage 2017 form
This form is for individual taxpayers, businesses or self-employed, farmers or partners in partnership for applications for a tax card and/or prepayment. Leased employees who are nonresident taxpayers must use another application form (Form 5057). You ...
- Individuals' bank account notice e-service
To facilitate direct deposit of any tax refunds, please notify the Finnish Tax Administration of your bank account number by filling out this form.
- 14A Tax credit for domestic costs, work performed by company 2017 form
- Request form for change of tax period of self assessed taxes (4071e) form
Form for asking for changed tax periods. If net sales (liikevaihto; omsättning) is ¤100,000 or less per calendar year, quarterly reporting and payment will be permissible for VAT, payroll withholding, employer's social security contribution and taxes...
- 7H Rental income 2016 / Apartment rented out form
- 14B Tax credit for wages paid to household employee 2017 form
- Self-assessed tax return e-service
The self-assessed tax return (formerly the Periodic tax return) must be electronically filed. To file VAT returns, employer's contributions and other self-assessed taxes on paper is not allowed unless there is a special reason (if electronic filing is...
- Gift tax return form e-service
This form is for filing a gift or a gift-like sale. The recipient must submit it. It must be submitted to the Tax Administration within three months of receipt. A gift tax return must be filed whenever a received gift exceeds 5,000 in value. To estima...
- Application for refund of Finnish withholding tax on dividends, interest, and royalties (Individual applicant) form
If the payer withheld too much tax at source on income from a Finnish source (on dividends, wages or other type of income) or if the payer withheld tax when it was not due, use the form to ask for refund. Send the completed forms 6164e to: Finnish Tax...
- 7A Profit-and-loss account for a personal source of income,associated with corporate entity 2014 form
The form is used with The tax return form for companies and cooperative societies.
- Employee leasing notice, employer and payer of wages in another country / Teadaanne renditud töötajast, kelle tööandja ja palgamaksja on välismaal form
The leased employee's foreign employer is required to submit this form. / Teadaanne vormistakse töötaja kohta, kelle välismaalasest rendile andja on rentinud Soomes olevale töö tellijale.
- Application for a nonresident taxpayer's tax-at-source card, prepayment calculation, tax card form
This form can be used by a person who resides outside Finland or a person coming to Finland for 6 months at the most. You can submit an application for a tax-at-source card or for a nonresident's tax card on this form. If you are a nonresident leased e...
- Application to the Finnish tax authority (75% rule) / Soome maksuamet astmelise maksustamise taotlus (75 % maksumäär) form
This form can be submit by a person who is a resident of an EU/EEA country and have earned income from Finland.
- Application for refund of Finnish withholding tax on other income than dividends (Individual applicant) form
- 62 Itemization of reserves, revaluations and depreciaton of fixed assets 2015 form
Form for reporting depreciation and revaluation. The depreciated assets or property may be connected with business, agriculture, farming, forestly, personal source of income. All fixed assets should be reported and the form filled out even if the taxpa...
- Notification of mailing address form
Let the Tax Administration know your temporary postal address if you are: Moving away from Finland for a short period Arriving in Finland for a short period Moving to live in an old people's home You live in another country but you own i...
- 16 Explanation of overseas work 2015 form
- 14A Tax credit for domestic costs, work performed by company 2016 form
If you want tax credit for domestic costs paid for work performed by company fill in this form.
- 14B Tax credit for wages paid to household employee 2016 form
- Letter of Authorisation for Tax Representation of Individual taxpayers form
Complete this form to authorise someone to act on your behalf when dealing with the Tax Administration. The authorisation is either effective until further notice or for one-time use only. Authorisation for an indefinite period: Your agent may act befo...
- Individual Tax Numbers link
Construction workers must make sure that the TN given in their tax cards is notified to their employer company.
- Income Tax Returns link
Checking your pre-completed tax return and deadline for submitting corrections.
- Employees arriving in Finland link
A bulletin for foreign taxpayers. Also available in Russian, German, French and Finnish.
- Taxation of overseas work link
If you leave Finland to work in a foreign country, you will still need to complete a Finnish tax return.
- Personal taxation in the Nordic countries link
Nordisk eTax is for you if you are resident in a Nordic country and have income or assets in another Nordic country.
Nordic Council of Ministers
- Taxation of individual taxpayers link
Information for invidual taxpayers on tax returns, tax payments and taxation on property.
- Tax card link
Print out your tax card online. If you want more tax to be withheld you can ask your employer to use a higher percentage.
- Tax percentage calculator link
Use this calculator to check if your withholding rate is as it should be.
- In To Finland link
In To is a service point for employees moving to and from Finland. In To offers councelling on social security and taxation matters.
Social Insurance Institution of Finland Kela, Tax Administration
- Construction work reports to the Tax Administration link
As of 1 July 2014, households are required to submit reports to the Tax Administration on all construction work they have purchased, which is covered by a building permit. Information must be submitted before a final inspection is carried out.
- Taxcard Online e-service
You can request and print out a revised tax card for your wages, salary, any sideline income, social benefits or your seafarer's wages. You can use your network banking User ID and Password, or a HST card issued by the Population Register Centre.
- 5 Business tax return for business operators and self- employed persons 2015 form
This form is for business operators and self-employed persons.
- Application for tax card (A foreigner or a person who has been living abroad) form
Application for tax card, a foreigner or a person who has been living abroad.
- Change of address notification form for a person living abroad when registered in the Finnish Population Information System e-service
Change of address notification form for a person/a Finnish citizen living abroad when registered in the Finnish Population Information System. The notification can also be submitted to the nearest Finnish Embassy or Consulate.
Local register offices