Tax Card Guide (Verokortti)
Everything about the Finnish tax card (verokortti) — what it is, how to apply, changing your tax rate, and special situations for international workers.
Understanding your Finnish tax card
The tax card (verokortti) is essential for every employee in Finland. It tells your employer how much tax to withhold from your salary. Without a valid tax card, your employer must withhold 60% of your gross salary as emergency tax. The Finnish Tax Administration (Vero) issues tax cards based on your estimated annual income. For international workers, understanding the tax card system is crucial for ensuring correct taxation from day one.
- Without a tax card, 60% emergency tax rate is applied to your salary
- Apply through Vero's MyTax (OmaVero) portal or at a tax office
- Tax cards are issued annually and can be revised during the year
What is a tax card
The tax card (verokortti) is a document — physical or electronic — that specifies your personal tax rate and income limits for the year.
- Your tax card shows your base tax rate (perusprosentti) applied up to your income limit, and an additional rate (lisäprosentti) for income above it
- Tax rates are calculated based on your estimated annual income, deductions, and municipal tax rate (varies by municipality, 4.7-10.9% in 2026)
- Electronic tax cards (sähköinen verokortti) are sent directly to your employer — no physical card delivery needed
- New tax cards are made available in OmaVero each December and take effect on 1 January, and you can request revisions at any time through OmaVero
Applying for your first tax card
If you're starting your first job in Finland, you need to proactively apply for a tax card. The process depends on your nationality and situation.
- With Finnish online banking codes or a mobile certificate (any nationality): apply online through OmaVero (vero.fi/en/omavero) after receiving your henkilötunnus
- Without Finnish online banking codes: send form 5042e to the Tax Administration by post (if you do not yet have a henkilötunnus, first get one at a service point with form 6150e), or ask a tax office (verotoimisto) for help
- Provide your estimated annual gross salary — your employer's HR department can help estimate this for your first year
- Processing takes 2-5 business days online, or you can receive a temporary tax card immediately at the tax office
Changing your tax rate
You can change your tax card at any time during the year if your income situation changes. Common reasons include salary changes, side income, or correcting estimates.
- Log into OmaVero and select 'Request a new tax card' — update your income estimate and deductions, and a new card is generated instantly
- If you earn less than estimated, your tax rate will be too high — revise your tax card to avoid overpaying throughout the year
- If you change jobs mid-year, request a new tax card reflecting your updated salary and any income from the previous employer
- Side income from freelancing or rental properties should be included in your tax card estimate to avoid back-taxes and interest
Special situations for internationals
International workers often face unique tax situations that require special attention when setting up their tax card.
- Key employee tax regime: qualifying specialists can apply for a flat 25% withholding rate (from 2026) for up to 84 months (requires €5,800+/month salary)
- Tax treaty benefits: Finland has tax treaties with 80+ countries — check if your home country's treaty affects your Finnish taxation
- Short-term stays (under 6 months): you may qualify for limited tax liability, meaning only Finnish-sourced income is taxed
- Remote work from abroad: if you work remotely from outside Finland, taxation depends on days worked in each country and tax treaty provisions
Tax card tips
Getting your tax card right from the start saves money and hassle throughout the year.
- Apply for your tax card before your first payday — without it, your employer must withhold the punitive 60% emergency tax rate
- Review your pre-completed tax return (esitäytetty veroilmoitus) in spring — check that all income, deductions, and credits are correct
- Claim eligible deductions such as commuting costs (the part above a €900 yearly threshold, up to €7,000) and unemployment fund fees. From tax year 2026, trade union membership fees are no longer deductible, and wage earners cannot claim a home workspace deduction for remote work
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The Finnish tax card and your withholding rate
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