Employees must give their employer a tax card for PAYE tax deduction. If you don’t supply a tax card, your employer is generally required to deduct 60% tax from your pay.
Details of the various ways to apply for a tax card are given on the Tax Administration’s website.
All persons living permanently in Finland, i.e. resident taxpayers who have had taxable income during the year, must submit a tax return the following year.
Persons living permanently in another country, i.e. non-resident taxpayers, submit a tax return to Finland in the following situations:
- during the tax year they have owned real estate or an apartment in a housing company
- they have conducted business in Finland from a permanent establishment
- they have applied for progressive taxation instead of a tax at source card
- they have received pension income from Finland
Taxpayers receive a pre-completed tax return from the tax authorities by post in the spring. In the form the tax authorities have pre-entered details of wages and salaries, pensions, dividends and other income. If the taxpayer finds that the details in the form are correct and there is nothing to add, they do not need to return the tax return. If there are corrections to be made, they must notify the changes in the beginning of May.
The pre-completed tax return does not generally include foreign income. This is because details of the income have not reached Finland at the start of the year. Foreign income is declared in MyTax in section 16A or on form 16A.
If you moved to Finland during the previous calendar year and you have not had a pre-completed tax return sent to your home address, you should ask the tax office for a tax return form. Tax return forms in Finland are in either Finnish or Swedish. There is also an English translation of the employee’s tax return form.
If you have moved, for the year of your move you submit a tax return both to your country of origin and Finland. Equally, when moving away from Finland, for the year of the move the taxpayer submits a tax return to Finland.
If you have any questions, please fill in our contact form.
NB! If you have questions regarding the processing of a specific case or application, or other personal matters, please contact the relevant authority directly.