Persons living in border municipalities
If a person lives in one country and lives in another, their employment income is taxed in their country of residence provided that the person lives in a municipality bordering on the land border between Finland and Sweden or Finland and Norway and works in a municipality bordering the same land border in the other country. The person must also reside regularly - at least 2 days a week - in their permanent home in their home country.
The border municipalities between Finland and Sweden are, on the Finnish side, Tornio, Ylitornio, Pello, Kolari, Muonio and Enontekiö, and on the Swedish side Haparanda, Övertorneå, Pajala and Kiruna.
The border municipalities between Finland and Norway are, on the Finnish side, Enontekiö, Inari and Utsjoki, and on the Norwegian side Karasjok, Kautokeino, Kåfjord, Nesseby, Nordreisa, Storfjord, Sør-Varanger and Tana.
Persons who do not live in border municipalities
If a person lives in one country and works in another, but not in a border municipality, they pay income tax in their country of employment.
Persons with limited tax liability in Finland pay withholding tax or progressive tax on their earned income to Finland. More information in the section Taxes in Finland. Persons working in Sweden pay SINK tax to Sweden. Norway does not have separate taxation percentages for persons with limited tax liability.
You can get more information from the guidelines of the Finnish Tax Administration and the Nordic Tax Portal, Nordisk eTax.
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.