Are you leaving Finland for work or studies?

Were you accepted to a school programme or work position outside Finland? Or are you moving permanently away for some other reason? You must have a million things to settle. Moving can also affect taxation, so we collected the most common tax questions from those leaving Finland on this page with answers.

En tecknad bild med ett flygplan som kretsar runt ett jordklot.

You may still be considered a taxpayer in Finland, even if you move away. This means that you still need to pay taxes in Finland. Depending on your situation, you are either considered a resident taxpayer or a non-resident taxpayer.

  • If you are a resident taxpayer, you must pay taxes in Finland on all your income, including all income you receive outside Finland. If you also pay taxes in another country, the taxes will be considered in your taxation in Finland. This means that you do not have to pay taxes twice.
  • If you are a non-resident taxpayer, you must only pay taxes in Finland on the income you receive in Finland. This means that you do not need to pay taxes in Finland for income you receive outside Finland.

In most cases, you are considered a resident taxpayer in Finland for the year that you move in and the following three years. In taxation, this is called the three-year rule. You do not need to inform the Finnish Tax Administration that you are moving away from Finland. You only need to submit a move notification to the Population Information System. However, you must still remember to report all income you receive in Finland and in other countries on your Finnish tax return. This also lets us know that you have moved.

If you are a non-resident taxpayer, you only need to report income you receive in Finland on your Finnish tax return. You do not need to report income you receive outside Finland.

If you permanently move to another country, we will assess your situation based on your remaining ties with Finland, for example, whether your will still have a spouse or an apartment in Finland after your move. As a rule, you are required to pay taxes in Finland for the duration of the year in which you move and for the next three years (if you are currently a resident taxpayer in Finland), if you meet at least one of the following criteria:

  1. Your spouse will remain in Finland
  2. You will still have an apartment in Finland
  3. You will still own real property in Finland other than a summer cottage
  4. You are still covered by the Finnish social security system – check the rules and instructions of the social security system from Kela’s website.
  5. You engage in business in Finland
  6. You work in Finland

If you do not meet any of these criteria, it is possible that you will be considered a non-resident taxpayer in Finland before the three years of the three-year rule end. You can request to be treated as a non-resident taxpayer on your tax return. Make the request with the tax return of the year in which your non-residency begins.

If you move to another country for work and work there for more than six months, the ‘six-month rule’ may become applicable to your income. This means that you do not need to pay any taxes in Finland on income you receive outside Finland. However, the following criteria must be met:

  • You move to the other country for work and work there for at least six months
  • If you visit Finland during this time, you do not stay longer than six days per month on average
  • The tax treaty between Finland and your country of work does not prevent having your income taxed in your country of work

Call our international personal taxation service number +358 29 497 024 for advice on taxation and working outside Finland (mobile call and local network charges apply).

Even if you work outside Finland, you must still check your pre-completed tax return and report all income you receive outside Finland. It makes no difference for reporting whether your stay outside Finland lasts more or less than six months. Report your pay and the taxes you have paid in your country of work in the section ‘Foreign income’. The taxes you pay outside Finland will be considered in your taxation in Finland.

However, the situation may change if you stay in the other country for an uninterrupted period of more than three years (the entirety of the year you move in and the following three years). In this case, you may become a non-resident taxpayer in Finland. This means that you do not need to report income you receive outside Finland on your Finnish tax return.

Do you work outside Finland for short periods lasting less than six months and a non-Finnish employer pays you? You do not need a Finnish tax card, but visit the tax office of your country of work as soon as possible to find out how you should handle and pay your taxes. Also find out whether you must submit a tax return in your country of work. Remember to submit a move notification to the Digital and Population Data Services Agency in Finland.

Report the income you receive outside Finland to the Finnish Tax Administration. You can report the income on the pre-completed tax return you receive in the spring of the following year. If you move outside Finland permanently, also learn about the differences between resident and non-resident taxpayers and how each status affects your taxation.

Studying outside Finland has no effect on your taxation in Finland, and you do not need to report your studies outside Finland to the Finnish Tax Administration.

The study grant paid by Kela is taxed in Finland even if you study outside Finland. If you have no other income in addition to the study grant, no tax is collected from the study grant and you do not need a tax card for it. Kela reports the study grants it pays directly to the Finnish Tax Administration, and they are included in the pre-completed tax return that is sent to you each spring.

If you have any questions on taxes, call the international personal taxation service number +358 29 497 024 for advice (mobile call and local network charges apply).

If you permanently move to another country, submit a move notification to the Digital and Population Data Services Agency stating that you are permanently moving away from Finland. This way the Finnish Tax Administration will receive information of your move directly from the Population Information System. You can also submit a move notification to the Digital and Population Data Services Agency on a temporary move, but in this case the Finnish Tax Administration will not receive the information automatically. If you want to direct your tax mail to a temporary address, notify the Finnish Tax Administration of the temporary address separately. Notify the change in your address in writing with the form 3817.

If your permanent address changes while you are living outside Finland, submit a new move notification to the Digital and Population Data Services Agency. If the temporary address you have notified to the Finnish Tax Administration changes, inform the Finnish Tax Administration of the change directly. You can notify the new address with the form ‘Notification of mailing address’. Fill in and print the form and deliver it to any location of the Finnish Tax Administration.

Submit a move notification (posti.fi/muuttoilmoitus).

Report a temporary change of address to the Finnish Tax Administration (with the form 3817 available on vero.fi).