Your employer needs a tax card (verokortti) about two weeks before payday to know how much tax to withhold. Without one, your employer must withhold 60% of your earnings. You must have a Finnish personal identity code first, after which you apply for the card based on whether your stay is six months or less, or longer.
What a tax card is and what happens without one
The tax card shows your withholding rate, which specifies how much tax is withheld from your income. Tax cards for 2026 entered into force on 1 January, and the income ceiling printed on them covers the full calendar year.
If you do not present a tax card for wages, Vero requires that 60% is withheld from your salary and fees. You present the same tax card to all employers. There is no longer a separate card for secondary jobs or freelance income.
Getting your first card as a newcomer — the order of steps
A Finnish personal identity code is required to receive a tax card. The Digital and Population Data Services Agency (Digi- ja väestötietovirasto, DVV) issues personal identity codes. In some situations, the Finnish Immigration Service (Maahanmuuttovirasto, Migri) or the Tax Administration (Verohallinto, Vero) can issue one. Vero can issue a code if you need it for tax reasons when starting work. Only specific Vero service points issue identity codes, and you must book an appointment in advance by calling 029 497 010.
When attending your appointment at the service point, you must bring:
- A pre-filled registration form and tax card application
- A valid passport
- Your employment contract
- A valid residence permit, where applicable for non-EU citizens
A preliminary contract or a job offer letter is not sufficient for Vero to issue an identity code; reliable documentation of the work is required. If your right to work in Finland is not valid, Vero cannot issue an identity code. Work permits issued by other EU countries do not give you the right to work in Finland.
For the paperwork as part of your first steps after moving to Finland:
- Fill in registration form 6150e in advance, but sign it only when you are at the tax office.
- Choose the correct application form for your duration of stay: use form 5057e if your stay lasts six months or less, or form 5042e if your stay lasts more than six months.
If you already possess a Finnish personal identity code, you do not need to visit a service point. You can send form 5042e by post and receive your card by letter.
Processing normally takes 1 to 3 business days once Vero has received all information and supporting documents; service points may not issue a card immediately. Once you have access to the online portal MyTax (OmaVero), a tax card requested there usually arrives immediately. If an application in MyTax requires manual processing by a tax official, it takes 1 to 3 weekdays.
Staying six months or less — tax at source, and the progressive option
Staying in Finland for six months or less classifies you as a non-resident taxpayer. Non-residents are normally taxed at source on their Finnish income. Tax at source on pay from a Finnish employer is usually 35%.
Tax at source is a final tax. You do not file a Finnish tax return, and you may need to present your Finnish payslip in your home country to eliminate double taxation.
When applying using form 5057e, you can request a tax-at-source card that includes a deduction of €510 per month, or €17 per day. This deduction is subtracted from your pay before the 35% tax is calculated. Gross pay includes fringe benefits. For example, on a monthly gross pay of €2,000, tax at source is €700 without a tax-at-source card, but €521.50 if the €510 deduction is applied.
A short-stay worker who is a resident of an EU country, Norway, Iceland, Liechtenstein, or a country with a tax treaty with Finland can choose to be taxed on a progressive scale instead of paying tax at source. If your card records progressive taxation, Vero will send you a pre-completed Finnish tax return in the spring of the year following your employment.
Staying longer than six months — a resident's tax card
Staying in Finland for more than six months, even on a temporary basis, makes you a resident taxpayer. As a resident, you are generally taxed in Finland on your worldwide income under a progressive scale, subject to the provisions of applicable tax treaties. For details on how these bands work, see the overview of income tax in Finland.
Every resident who stays longer than six months must file a Finnish tax return. Vero sends a pre-completed tax return in the spring following the tax year. Any income from foreign sources received during your stay in Finland must be added to this return. Income earned before moving to Finland or after moving away is normally not reported.
Rate, income ceiling and the revised tax card
Your tax card states an income ceiling alongside your withholding rate. The income ceiling is your estimated income for the period the card is valid, and your base rate applies until your earnings exceed this limit. Any income earned above the ceiling is taxed at the additional withholding rate printed on the card, unless you apply for a revised card.
The annual income ceiling is employer-specific. If you work for more than one employer, each employer tracks its own payments independently and switches to the additional rate only when its own payments to you exceed the ceiling.
To estimate your annual income for a regular monthly wage, multiply your gross monthly wage by 12.5. The additional half-month accounts for the holiday bonus (lomaraha). For example, a gross wage of €2,000 per month results in an estimated annual income of €25,000 (€2,000 × 12.5).
You can request a revised tax card in MyTax as many times as necessary throughout the year. You change your rate by updating your estimates for income and deductions, not by requesting a specific lower percentage. If you wish to pay more tax, you can instruct your employer directly to apply a higher rate; however, this does not alter your income ceiling.
Your employer needs your tax card approximately two weeks before payday. Many employers retrieve tax card details electronically from Vero. In that situation, you do not need to hand over the card yourself; ask your employer.
Students and part-time work
Foreign students who work request a tax card at a Vero service point, bringing a passport and a student ID or certificate of study. A tax officer reviews whether study-based tax relief applies. Under Vero's example for a temporary student, a monthly wage of €1,000 with the €510 monthly deduction results in tax at source of €171.50.
Under certain tax treaties, students or trainees whose work is directly connected to studies in their home country can have €510 per month exempt from tax, provided this relief is recorded on the tax card. Specific qualifying conditions vary by country.
If a student is under 18, they can log in to MyTax using personal online banking credentials or a mobile certificate (mobiilivarmenne), and guardians are permitted to act on behalf of minors. A student receiving only a study grant (opintotuki) does not need a tax card for the grant itself. However, if you also earn wages, the grant affects your withholding rate. The housing supplement (asumislisä) and student loans are not taxable income.
Key employees from abroad — the 25% source tax
Key employees who come to work in Finland, including Finnish citizens from 2026, may qualify for a 25% tax at source. According to Vero's key employee rules, the withholding rate on key-employee income is 25% as of 1 January 2026, down from the 32% rate that applied until the end of 2025.
To qualify for this regime, the following conditions must be met:
- You receive a cash salary of at least €5,800 per month, excluding fringe benefits and in-kind perks.
- Your tasks require special expertise.
- You work mostly in Finland for a Finnish-sourced employer.
- You were not a resident taxpayer in Finland in the 5 calendar years prior to starting the employment. From 2026, Finnish citizens can also qualify under this same condition.
If you work in teaching or academic research at a higher education institution, the minimum salary threshold of €5,800 and the special expertise condition do not apply.
You must apply for the key-employee tax card within 90 days of starting work. The tax treatment lasts for your first 84 months of employment, or for 60 months if you are a Finnish citizen moving to Finland. An extension is requested within 30 days from the expiry date of your original key-employee card.
Key-employee tax is a final tax at source, meaning no tax deductions can be claimed against this income. Key employees do not pay Finnish health care or daily allowance contributions. Pension and unemployment insurance contributions are withheld from your salary unless you hold an A1 certificate or an equivalent certificate of coverage. You must apply for this status on paper using form 5042e, ticking the box marked "I am applying for a key person tax card" and enclosing your employment contract or a written statement from your employer.
