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Personal taxation

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, 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.

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