If you work in Finland, your employer withholds tax on your earned income in accordance with tax rate on your tax card. The Tax Administration calculates the tax rate to be withheld on the basis of your income for the previous year.
You can apply to change your tax rate in the Tax Administration's web service MyTax, by telephone or by visiting your local tax office. If your income is within the annual limits and you want to have a higher tax rate, you do not need to ask the Tax Administration to raise it. You can change the tax rate yourself and notify your employer or other payers of income of the higher rate.
You need a new tax card if you are about to exceed your annual income limit. In that case, you must ask the Tax Administration to change your tax rate. Remember to keep an eye on your income during the year. As soon as your income exceeds the annual limit, your income will be taxed in accordance with the additional rate.
Income tax returns
Every year, the Tax Administration sends out a pre-completed tax return form to everyone who is over 16 years of age. You must submit any corrections to be made to the Tax Administration within the stipulated time period.
You may submit the tax return online or by post. Some of the information can be given in advance in MyTax.
You will be granted tax deductions on the basis of work-related expenses, extra housing required for work purposes, and domestic help or work you have had done in your home. You do not have to enclose receipts to the tax return, but you are obliged to keep all taxation-related receipts for six years from the end of the tax year.
Finnish nationals who are moving abroad should sort out their tax affairs in advance with their local tax office.