Taxation of students in Finland

Opiskelijan verotus Suomessa
On this page you will find information on the taxation of financial aid for students and on taxation of employment while you are studying.

You can find basic information on study grant, student housing supplement and study loans on the page Financial aid for students in Finland.

Taxation of financial aid for students

Taxation of foreign student financial aid in Finland

Finland does not tax student financial aid from other Nordic countries. If, on the other hand, you have income from a Finnish employer, the income is taxed in Finland.

Taxation of Finnish financial aid for students in other countries

In Finland, study grant is taxable income. But due to the study grant deduction you do not pay tax if you have no other taxable income. If you do have other income, study grant is taken into consideration in the tax prepaid on your other income.

If you go to another Nordic country, you do not need a local tax card if you are just studying. 

Working while studying

Employment taxation of Finnish students in other countries

As a general rule, tax on employment is paid to the country of employment only. Apply for a tax card in the country where the employment takes place.

Earned and capital income in other countries affect the amount of student financial aid paid in Finland, so you should take into account the income limits for student financial aid. If your pay exceeds the annual income limit, your student financial aid will be recovered. You can also return any excess amounts to Kela voluntarily. More information on the income limits is available on Kela’s website.

Employment taxation of foreign students in Finland

If you come from another Nordic country to study in Finland for more than 6 months and you work while studying, you can get a regular tax card from the Finnish Tax Administration.

If your studies last less than 6 months, you get a tax at source card and your employer deducts 35% tax at source from your pay. Instead of a tax at source card you can apply for progressive taxation. Read more on the website of the Finnish Tax Administration.

You can find more information on tax residency and non-residency on the page Taxes in Finland.

You can also find more information on the Nordic tax portal Nordisk eTax.

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