Finland · Work
Finland Employee permit
Income needed: €1,600+ a month ≈ $1,790
Residence permit for an employed person (TTOL)
First checked against official sources on Change log
Key facts
Employee permit is a work route for Finland. Applicants need income of €1,600+ a month ≈ $1,790. Local work: limited. Checked 2026-10-11 against the official source.
- Money needed
- €1,600+ a month ≈ $1,790
- Government fees
- €750 ≈ $840
Cost, time and long term
To apply: government fee €750 ≈ $840; income to show €1,600+/mo ≈ $1,790. No lawyer or agent fee is included.
Government fees€750 ≈ $840
- EUR 750 (≈ $840)Online first permit (paper EUR 950 (≈ $1,060)); extended permit EUR 230 (≈ $260) online (paper EUR 430 (≈ $480)).
Shown, not spent€1,600+/mo ≈ $1,790
- EUR 1,600 a month (≈ $1,790)Total gross salary (excluding evening/night supplements); may combine several or part-time jobs; at most 50% in fringe benefits; zero-hours contracts do not qualify. Collective-agreement pay applies where higher.
Permanent residenceAfter 6 years of residence
Only time on a continuous (A) permit counts. Permanent residence takes 6 years with 2 years of work history and satisfactory Finnish or Swedish, or 4 years on the faster paths (income over EUR 40,000, (≈ $44,700) or a master's degree plus work history, or very good language skills).
CitizenshipAfter 8 years of residence
Citizenship needs 8 years of residence in Finland (applications from 1 October 2024); half of any time on a temporary B permit before an A permit counts.
Where to applyFrom abroad
The first permit is applied for from abroad.
Why this route may not fit
Check this before you apply.
- Applications are made from outside Finland, not after arriving
- Needs a job offer from an employer in Finland
- Work rights are limited
- Not open to EU, EEA or Swiss passports
What you'll need
Who can apply5
- Applicants have a confirmed job with a Finnish or other employer operating in Finland.
- Applicants have sufficient qualifications and education for the job.
- Some professions need a licence, for example in health care.
- The permit is not granted to light entrepreneurs working through an invoicing service company.
- A labour market test may apply.
What you must show3
- Total gross salary is at least EUR 1,600 (≈ $1,790) per month in 2026, or the collective agreement level if higher.
- Several or part-time jobs may be combined; evening and night supplements are excluded.
- At most 50% of the salary may be fringe benefits; zero-hours contracts do not qualify.
Documents1
- A supply contract naming the covered work is attached where it applies.
Steps2
- The employer submits the terms of employment; the first permit is applied for abroad.
- A D visa can be applied for together with the permit if the employer has employer certification.
When you become tax resident
How Finland decides tax residence and treats foreign-source income, from its tax records.
- Tax residence
A person is resident with a main abode and home in Finland, or after a continuous stay of more than six months (exactly six months is not enough); temporary absences do not interrupt the stay.
- Foreign-source income
Progressive state tax plus municipal tax on worldwide income of residents; example effective rate on pay of EUR 30,000 (≈ $33,500) is 8.5% and on EUR 70,000 (≈ $78,200) is 25.0% (Helsinki resident, Lutheran church member).
- Regime tied to this route
Key employee tax at source · 25% tax
Eligible new arrivals pay a flat 25% tax at source on key-employee wages for up to 84 months (32% until end of 2025).
All tax rules for Finland Tax records checked
Full official text
Employer-based residence permit granted for the field of employment of the job; first permit applied for abroad, employer completes the terms of employment; may be subject to a labour market test. 1 2
What you must show and pay
- Income of at least EUR 1,600 a month (≈ $1,790) · Total gross salary (excluding evening/night supplements); may combine several or part-time jobs; at most 50% in fringe benefits; zero-hours contracts do not qualify. Collective-agreement pay applies where higher. 1 2
- A fee of EUR 750 (≈ $840) · Online first permit (paper EUR 950 (≈ $1,060)); extended permit EUR 230 (≈ $260) online (paper EUR 430 (≈ $480)). 1
Requirements
- Applicants have a confirmed job with a Finnish or other employer operating in Finland. 1
- Applicants have sufficient qualifications and education for the job. 1
- Some professions need a licence, for example in health care. 1
- The permit is not granted to light entrepreneurs working through an invoicing service company. 1
- A labour market test may apply. 1
- Total gross salary is at least EUR 1,600 (≈ $1,790) per month in 2026, or the collective agreement level if higher. 1 2
- Several or part-time jobs may be combined; evening and night supplements are excluded. 1 2
- At most 50% of the salary may be fringe benefits; zero-hours contracts do not qualify. 1 2
- A supply contract naming the covered work is attached where it applies. 1
- The employer submits the terms of employment; the first permit is applied for abroad. 1
- A D visa can be applied for together with the permit if the employer has employer certification. 1
Stay
- Permit term follows the terms of employment.
- Renewable, subject to the conditions in force at renewal.
Nationality
Third-country nationals; EU/EEA and Nordic citizens do not need a residence permit. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.
Work
Work only in the field of employment named in the permit; may take work in a national labour-shortage sector without a new permit; cannot start work before the permit is granted.
Family
Spouse and children can apply for a D visa while applying on family ties.
Official sources
- Residence permit for an employed person (TTOL) · Finnish Immigration Service (Migri) · checked 2026-10-11
- Income requirement for work-based permits · Finnish Immigration Service (Migri) · checked 2026-10-11
- Permanent residence rules effective 8 January 2026 · Finnish Immigration Service · checked 2026-10-11
- Citizenship for adults (residence period 8 years from 1 October 2024) · Finnish Immigration Service (Migri) · checked 2026-10-11
- Period of residence for Finnish citizenship · Finnish Immigration Service (Migri) · checked 2026-10-11
Employee permit and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Employee permit | Needs income of €1,600+ a month ≈ $1,790 | – | Limited |
| Blue Card | Needs income of €3,937+ a month ≈ $4,400 | 2 yr, renewable | Limited |
| Intra-company transfer | – | 3 yr, renewable | Limited |
| Consultant permit | Needs income of €1,463+ a month ≈ $1,630 | 1 yr, renewable | – |
| Researcher permit | Needs income of €1,463+ a month ≈ $1,630 | 2 yr, renewable | Yes |
Questions people ask
How much money do I need for the Employee permit?
Income of at least EUR 1,600 a month (≈ $1,790). Total gross salary (excluding evening/night supplements); may combine several or part-time jobs; at most 50% in fringe benefits; zero-hours contracts do not qualify. A fee of EUR 750 (≈ $840). Online first permit (paper EUR 950 (≈ $1,060)); extended permit EUR 230 (≈ $260) online (paper EUR 430 (≈ $480)).
How long can I stay on the Employee permit?
Permit term follows the terms of employment.
Can I work on the Employee permit?
Limited. Work only in the field of employment named in the permit; may take work in a national labour-shortage sector without a new permit; cannot start work before the permit is granted.
Can I bring my family on the Employee permit?
Spouse and children can apply for a D visa while applying on family ties.
Who can apply for the Employee permit?
Third-country nationals; EU/EEA and Nordic citizens do not need a residence permit. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.
Does the Employee permit lead to permanent residence in Finland?
Time on the Employee permit counts toward permanent residence in Finland, which the rules allow after 6 years of residence. Time on the Employee permit counts toward citizenship, which the rules allow after 8 years of residence.
Is there a tax break for Employee permit holders in Finland?
Key employee tax at source (25% from 1 January 2026): Eligible new arrivals pay a flat 25% tax at source on key-employee wages for up to 84 months (32% until end of 2025). It's separate from the visa and has its own conditions.
Tax
Special regime
Key employee tax at source (25% from 1 January 2026)
25% tax
Details
- On: Wage income for the key position (final tax withheld by the employer)
- Who: Gross cash salary of at least EUR 5,800 (≈ $6,480) per month for the key position
- Limit: €5,800/mo ≈ $6,480
Eligible new arrivals pay a flat 25% tax at source on key-employee wages for up to 84 months (32% until end of 2025).
Taxed on
Wage income for the key position (final tax withheld by the employer); no insured-person health insurance contribution collected.
Who it applies to
- Gross cash salary of at least EUR 5,800 (≈ $6,480) per month for the key position; in-kind benefits are not counted.
- Duties require special expertise; not a resident taxpayer in Finland during the 5 calendar years before starting work; becomes resident on starting work.
- Pay is sourced to Finland: work mainly in Finland for a Finnish employer, or pay made through a Finnish party at a foreign employer's request.
- Teachers and researchers at higher education institutions need neither the special-expertise duties nor the salary threshold.
- Request the key employee tax card within 90 days after starting work.
Exclusions
- Finnish citizens qualify from 2026 only if non-resident for the 5 preceding calendar years, and for at most 60 months.
- Does not apply to persons who became resident other than by starting work as employees.
- Final tax withheld at source: no deductions are available, including against other income.
Limits
- EUR 5,800 a month (≈ $6,480) · Minimum gross monthly cash salary excluding in-kind benefits.
Tax residence
Taxpayer becomes resident at the start of work; benefit lasts for the first 84 months of work (60 for Finnish citizens).
Visas
Independent of the residence permit; the permit route does not itself confer the regime.
Other taxes
No Finnish health care or daily allowance contributions are collected; the employer still withholds the employee share of pension and unemployment insurance contributions unless an A1 or equivalent certificate shows cover in the home country. Effective since 1 January 2026 (32% until the end of 2025). From 2026, for a key employee who must pay municipal income tax to a municipality in Åland, the tax at source is 7.3% and Åland municipal income tax is paid in addition.
Checked against official sources on Change log
More in Finland
Work visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-11 against 5 official sources. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Residence permit for an employed person (TTOL) · Finnish Immigration Service (Migri) · checked 2026-10-11
- Income requirement for work-based permits · Finnish Immigration Service (Migri) · checked 2026-10-11
- Permanent residence rules effective 8 January 2026 · Finnish Immigration Service · checked 2026-10-11
- Citizenship for adults (residence period 8 years from 1 October 2024) · Finnish Immigration Service (Migri) · checked 2026-10-11
- Period of residence for Finnish citizenship · Finnish Immigration Service (Migri) · checked 2026-10-11
Tracked since 2026-10-10. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.