Finland’s Expatriate Tax Regime
The special expatriate tax regime is designed to attract highly qualified professionals to Finland. Under the regime, employment…
Work-related social insurance contributions in Finland
As a rule, the following insurance contributions shall be paid on wages and salaries: In Finland the private-sector…
Finnish income tax rates
1. Personal income tax rates for resident individuals 1.1. Earned income 1.1.1. State income tax table for 2025…
Claim for adjustment of income tax
In Finland you can claim adjustment within three years from the beginning of the tax year starting after…
2025 Income Tax Returns
Pre-completed tax return for individuals The individual taxpayers will receive a pre-completed tax return in March. Most taxpayers…
Taxation of foreign companies in Finland on the basis of place of effective management
A foreign company with its place of effective management in Finland is liable to tax for its world-wide…
Pre-emptive discussion with the Finnish Tax Administration
Business enterprises may ask the Tax Administration to arrange a so-called pre-emptive discussion for solving complex tax matters….
Residency for tax purposes in Finland
Individuals An individual who has his main abode and home in Finland or who stays in Finland for…
Taxation of non-resident employees’ salary and wage income in Finland
According to the Finnish Income Tax Act, non-residents are liable for pay taxes on their salary or wage…
Foreign employer’s obligation to report data on paid salaries and wages in Finland
The employer has no permanent establishment in Finland If a foreign employer has no permanent establishment in Finland,…
