Taxation in Finland

General
The Finnish Tax Administration
Tax Administration Downloads
Tax Administration - Regional Offices
Additional Information

In Finland, all income is taxed. Goods and services are also taxed. Indeed, sometimes you will probably imagine your TAX is being taxed! If you see a guy in a Ferrari in Finland, don't think "Wow, he must have a good job!", think "Wow, he must have a good accountant!".

Taxation in Finland - General Information

The first thing to do when you obtain work is to take your new employment contract to the Tax Office, and get a tax card* (verokortti). Present the tax card to your employer as soon as you start the job - if you don't you will be taxed 60% of everything you earn while working without a card. Remember to take your employment contract to the Tax Office when you go for your card, because it indicates your salary and therefore determines your tax level.
*downloadable application below

Your tax card will have your tax percentage written on it. If you do other work simultaneously with your primary employment, you must obtain a tax card for additional income and you must also immediately disclose that to your employer. Your tax percentage can be altered during the year if your income changes.

Keep an eye on your income and tax percentage; if you pay too little tax you will have to pay more the next year. Your local Tax Office will give you more information on this.

Remember to fill in and check your annual tax return form, which you will receive by mail every year. The form will indicate the date it must be returned - do it on time or be fined.

Automated Tax Returns

One nice thing about the Finnish tax system: A large proportion of salaried employees do not actually have to complete tax returns anymore. They receive a tax proposal in the post based on information supplied to the Tax Office. If they agree with the figures they don't have to do anything! If they disagree, they correct the form and return it to the Tax Office for revision.

The Finnish Tax Administration (Verohallinto)

The Tax Administration's web site has improved dramatically in the last year or so. Both individual and corporate tax information are included in English, Finnish and Swedish. The site uses frames, so pages can't be linked to directly, but you will find detailed information on:

• The Finnish tax system
• Tax Guide
• Forms and publications
• Electronic filing
• Tax Administration
  

*Please note cookies must be enabled or the site will not function correctly.

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Tax Administration Downloads; PDF

Links/documents updated February 2011:

• The Finnish Tax Administration
• Application for a tax card (or change in tax percentage)
• Consequences of Late Payment
• Taxpayer in Financial Difficulties
• Tax Relief
• Value Added Taxation in Finland (in process of being updated)
• First-home Buyers' Tax Exemption
• More downloads at the Tax Administration's Web site *cookies must be enabled

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Tax Administration - Regional Offices

Uusimaa Regional Tax Office (incl. Helsinki)
Opastinsilta 12 C,
P.O. Box 1,
00052 Helsinki
tel. (09) 731 120
Fax: (09) 7311 4993

Southwestern Finland Regional Tax Office
Aninkaistenkatu 8, P.O.Box 927,
20101 Turku
tel. (02) 521 211
Fax: (02) 521 2298

Central Finland Regional Tax Office
Lukiokatu 26,
P.O.Box 158,
13101 Hämeenlinna
tel. (03) 62 241
Fax: (03) 622 4288

Southeastern Finland Regional Tax Office
Valimotie 5,
P.O.Box 76
45101 Kouvola
tel. (05) 7771
Fax:(05) 375 5334

Savo-Karelia Regional Tax Office
Asemakatu 7,
P.O.Box 1094
70111 Kuopio
tel. (017) 153 7211
Fax. (017) 153 7351

Western Finland Regional Tax Office
Poikkikuja 7,
P.O. Box 225
65101 Vaasa
tel. (06) 212 5200
Fax: (06) 212 5777

Oulu and Kainuu Regional Tax Office
Torikatu 34 B
P.O.Box 452
90101 Oulu
tel. (08) 310 0311
Fax: (08) 310 0548

Lapland Regional Tax Office
Rovakatu 10,
P.O.Box 8026
96101 Rovaniemi
tel. (016) 367 6000
Fax: (016) 367 6001

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