---
title: "Finland tax for new residents 2026: rates and regimes"
url: https://settleanywhere.com/countries/finland/tax/
lang: en
updated: 2026-10-12
---

# Finland tax

Special regime for new residents: Key employee tax at source.

Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## Special regimes for new residents

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). (sources 5, 3)

#### 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 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## Which visas the regimes apply to

- **Key employee tax at source**: [Employee permit](https://settleanywhere.com/countries/finland/employed-person-permit/), [Specialist permit](https://settleanywhere.com/countries/finland/specialist-permit/), [Management permit](https://settleanywhere.com/countries/finland/top-middle-management-permit/), [Blue Card](https://settleanywhere.com/countries/finland/eu-blue-card/), [Researcher permit](https://settleanywhere.com/countries/finland/researcher-permit/). Independent of the residence permit; the permit route does not itself confer the regime.

## Standard rules and foreign-source income

Standard rules

### Earned income tax and contributions (2026)

Progressive rates

**Details**

- On: Residents are taxed on worldwide income, including foreign-source income
- Who: Resident taxpayer: main abode and home in Finland
- Limit: €30k/yr ≈ $34k

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). (sources 1, 2, 3, 4)

#### Taxed on

Residents are taxed on worldwide income, including foreign-source income, with relief under tax treaties. Wages and other earned income are taxed progressively; capital income is taxed separately at 30% up to EUR 30,000 (≈ $33,500) and 34% above.

#### Who it applies to

- Resident taxpayer: main abode and home in Finland, or a continuous stay of more than six months.

#### Exclusions

- Non-residents are taxed on Finnish-source income; municipal tax rate for non-residents is 7.60%.

#### Limits

- EUR 30,000 a year (≈ $33,500) · Capital income taxed at 30% up to this amount and 34% on the excess.
- EUR 17,255 a year (≈ $19,300) · Daily allowance contribution 0.88% for wage earners at or above this income.

#### 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. The tax liability starts on arrival.

#### Visas

Tax residency is separate from permit status.

#### Other taxes

Health care contribution 1.10% on wage income; employee pension and unemployment contributions about 8.19% in the example; public broadcasting tax 2.50% over EUR 15,150 (≈ $16,900) income, max EUR 160 (≈ $180).

Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## VAT, social security and other taxes

- Health care contribution 1.10% on wage income; employee pension and unemployment contributions about 8.19% in the example; public broadcasting tax 2.50% over EUR 15,150 (≈ $16,900) income, max EUR 160 (≈ $180).
- 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.

## Questions people ask

### Who qualifies for Key employee tax at source?

Gross cash salary of at least EUR 5,800 (≈ $6,480) per month for the key position; in-kind benefits are not counted. Independent of the residence permit; the permit route does not itself confer the regime.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

**Sources (5)**

## Official sources

1. [Tax rates on pay, pensions and benefits in 2026](https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/income/earned-income/tax-rates-on-pay-pensions-and-benefits/) · Finnish Tax Administration (Vero) · checked 2026-10-11
2. [Tax bases (2026 contributions and capital income rates)](https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/tax_card/tax-rate-and-income-ceiling/tax-bases/) · Finnish Tax Administration (Vero) · checked 2026-10-11
3. [Taxation of key employees (detailed guidance)](https://www.vero.fi/en/detailed-guidance/guidance/106825/taxation-of-key-employees4/) · Finnish Tax Administration (Vero) · checked 2026-10-11
4. [Tax residency, non-residency and residency under a tax treaty (natural persons)](https://www.vero.fi/en/detailed-guidance/guidance/48999/tax-residency-nonresidency-and-residency-in-accordance-with-a-tax-treaty--natural-persons4/) · Finnish Tax Administration (Vero Skatt) · checked 2026-10-11
5. [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/) · Finnish Tax Administration (Vero) · checked 2026-10-11