The Finnish tax at source card for non-residents
If you work for a Finnish employer for six months or less, your wages are taxed at source at 35%, after a deduction of 510 euros per month or 17 euros per day, and the tax-at-source card (lähdeverokortti) is what lets your employer apply that deduction. The Tax Administration (Verohallinto) states on its page for foreign workers with a Finnish employer: "The tax at source is usually 35%." The same page treats tax at source as a final tax, so for a stay of six months or less you do not file a tax return in Finland for that income. You request the card with form 5057e.
Who this applies to
Your length of stay and your tax residence decide which rules apply:
| Your situation | Tax treatment | Card |
|---|---|---|
| Working in Finland for six months or less | Non-resident, 35% tax at source after the deduction | Tax-at-source card, form 5057e |
| Working in Finland for six months or less, tax resident in the EU, EEA or a tax treaty country, choosing progressive tax | Non-resident, progressive rates | Request with form 6148e |
| Staying longer than six months | Resident, progressive rates on all income | Ordinary tax card |
| Foreign specialist earning at least 5,800 euros a month who becomes resident | Key employee, 25% tax at source | Key employee card, form 5042e |
The figures in this table come from the Tax Administration pages cited in each section below.
The six-month dividing line
Finnish tax treatment depends on how long you stay. If you work in Finland for six months or less, you are a non-resident taxpayer and tax at source is the default. If your stay lasts longer than six months, you become a resident taxpayer. The Tax Administration's Finnish-employer page states that residents "usually have to pay tax to Finland on all the income you receive", at progressive rates, using a personal identity code and an ordinary tax card. The ordinary card is explained in the guide to the Finnish tax card and in the glossary entry on the tax card (verokortti).
A four-month contract that is extended to eight months crosses this line. If your plans change, contact the Tax Administration and ask for a tax card that matches your new situation, because the wrong card means the wrong withholding for every pay period until it is replaced.
Effect of the deduction
The 35% is applied after the deduction. The Tax Administration's own example on its Finnish-employer page uses a monthly gross salary of 2,000 euros:
| Without a tax-at-source card | With the 510 euro deduction | |
|---|---|---|
| Taxable amount | 2,000 EUR | 1,490 EUR |
| Tax at 35% | 700 EUR | 521.50 EUR |
The difference is 178.50 euros per month. Workers paid by the day use the daily deduction of 17 euros instead. The employer can only apply the deduction when it has your tax-at-source card on file.
Getting the card
The Tax Administration's Finnish-employer page names the forms:
- If you do not yet have a Finnish personal identity code, apply for one with form 6150e. The code can also be requested at a DVV service point or from the Finnish Immigration Service.
- Request the tax-at-source card with form 5057e.
- If you are covered by your home country's social insurance, get an A1 certificate from the authorities in your home country and give it to your employer.
Your employment contract and passport are the basic documents to have ready. Check the Tax Administration's page for the current list before you visit a tax office.
Social insurance and the A1 certificate
The A1 certificate shows which country's social security covers you. The Tax Administration states that you can get one "if you are coming from another EU or EEA state, Great Britain or Switzerland", and that "if you have an A1 certificate, you do not need to pay any insurance contributions." Without one, your employer withholds pension and unemployment insurance contributions, and a health insurance contribution if you are covered by Finnish health insurance through your work (Tax Administration, Finnish employer). Arrange the certificate before your first payday if you can, since correcting contributions afterwards takes time.
Progressive taxation on request
The 35% rate is a default. If you are a tax resident of an EU member state, Norway, Iceland or Liechtenstein, or of any country that has a tax treaty with Finland, you can request progressive taxation instead with form 6148e.
Under progressive taxation you can deduct expenses for commuting between home and work, expenses for the production of income, and your pension and unemployment insurance contributions. Your income earned abroad during the year is taken into account when the rate is set. If you are resident in an EU or EEA country and at least 75% of your total income for the year comes from Finnish sources, your foreign income does not raise your Finnish tax rate.
If you ask for progressive taxation on your tax card, the Tax Administration sends you a pre-completed tax return the following spring. If you did not ask for it at the start, you can still claim progressive treatment when you file a tax return.
Choosing between the two
Which option costs less depends on your income for the whole year, Finnish and foreign. A modest salary earned over two or three months, with little other income that year, can end up taxed below 35% under the progressive scheme, while a high salary may be taxed less under the flat rate. Compare both before you choose.
Key employees
A separate scheme exists for foreign specialists who become resident taxpayers in Finland. The Tax Administration states that since 1 January 2026 the rate of withholding at source on key-employee income is 25%, down from 32% until the end of 2025. The main conditions:
- a salary of at least 5,800 euros per month for the key position
- no Finnish tax residence during the five calendar years before the work starts
- work that requires special expertise
- the request for the card, on form 5042e, is submitted within 90 days of starting work
The beneficial treatment lasts for the first 84 months of work, or 60 months for Finnish citizens. Teachers and researchers at higher education institutions do not need to meet the expertise or salary conditions.
The law behind it
The Income Tax Act (tuloverolaki 1535/1992, Finlex) defines resident and non-resident tax status. The Act on the Taxation of Non-residents' Income (laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978, Finlex) governs tax at source on wages. The Act on Tax at Source for Employees Coming from Abroad (laki ulkomailta tulevan palkansaajan lähdeverosta 1551/1995, Finlex) governs the key employee scheme.
The date that matters falls on the day your stay in Finland passes six months: from then you are a resident taxpayer, and the tax-at-source card no longer matches your situation.
Frequently asked questions
What is the tax at source rate in Finland?
The Tax Administration states that tax at source "is usually 35%" for a foreign employee of a Finnish employer staying six months or less. The card lets the employer take 510 euros a month, or 17 euros a day, off the wage before the rate applies (Tax Administration, Finnish employer).
Do I need to file a Finnish tax return if I pay tax at source?
Tax at source is a final tax, so a stay of six months or less needs no Finnish return for that income. Choosing progressive taxation changes this, and you then receive a pre-completed return the following spring (Tax Administration, progressive tax option).
How do I apply for a tax-at-source card?
Send form 5057e to the Tax Administration, and get a personal identity code first with form 6150e if you have none. Hand the card to your employer before the first payday so the deduction is applied (Tax Administration, Finnish employer).
Can I choose progressive taxation instead of 35% tax at source?
Tax residents of the EU, the EEA or a country with a Finnish tax treaty can, using form 6148e. You can also claim it afterwards on a tax return (Tax Administration, progressive tax option).
What happens if my stay in Finland goes over six months?
You become a resident taxpayer, taxed at progressive rates on all your income under the Tax Administration's rules. Ask for an ordinary tax card as soon as you know the stay will run longer (Tax Administration, Finnish employer).
Sources
- Finnish Tax Administration, Finnish employer (working in Finland), https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/arriving_in_finland/work_in_finland/finnish-employer/, checked 1 October 2026
- Finnish Tax Administration, Foreign worker staying no longer than 6 months: you have the option to claim progressive tax treatment, https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/arriving_in_finland/work_in_finland/foreign-worker-staying-no-longer-than-6-months--you-have-the-option-to-claim-progressive-tax-treatment/, checked 1 October 2026
- Finnish Tax Administration, Key employees from other countries, https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/arriving_in_finland/work_in_finland/specific-instructions-for-different-occupations/key_employees_from_other_countrie/, checked 1 October 2026
- Finlex, Tuloverolaki 1535/1992 (Income Tax Act), https://www.finlex.fi/fi/lainsaadanto/1992/1535, checked 1 October 2026
- Finlex, Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978, https://www.finlex.fi/fi/lainsaadanto/1978/627, checked 1 October 2026
- Finlex, Laki ulkomailta tulevan palkansaajan lähdeverosta 1551/1995, https://www.finlex.fi/fi/lainsaadanto/1995/1551, checked 1 October 2026
Last updated: October 2026