Finland · Work

Finland Management permit

Income needed: €1,463+ a month ≈ $1,630

Residence permit for top or middle management

First checked against official sources on 11 Oct 2026Record corrected 11 Oct 2026 Change log

Key facts

Management permit is a work route for Finland. Applicants need income of €1,463+ a month ≈ $1,630. You can stay 2 yrs, renewable. Checked 2026-10-11 against the official source.

Money needed: €1,463+ a month ≈ $1,630
Government fees: €530 ≈ $590
Processing: Up to 14 days
First stay: 2 yrs

Cost, time and long term

To apply: government fee €530 ≈ $590; income to show €1,463+/mo ≈ $1,630; decision: up to 14 days. No lawyer or agent fee is included.

Government fees€530 ≈ $590

EUR 530 (≈ $590)Online first permit (paper EUR 630 (≈ $700)); extended EUR 230 (≈ $260) online.

Shown, not spent€1,463+/mo ≈ $1,630

EUR 1,463 a month (≈ $1,630)Salary where no collective agreement applies or work is part-time (2026); trade or business income must also reach this amount; the main income must come from the permit work.

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).

Finnish Immigration Service

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.

Finnish Immigration Service

ProcessingUp to 14 days

Fast-track processing in two weeks is available for eligible cases.

Finnish Immigration Service

Why this route may not fit

Check this before you apply.

Needs a job offer from an employer in Finland
Not open to EU, EEA or Swiss passports

What you'll need

Who can apply3

Applicants have confirmed employment in managerial duties with subordinates.
The employer is a large enterprise with a clear split into top and middle management.
The labour market availability test for employee permits does not apply to this permit.

What you must show2

Salary is at least the collective agreement level, or EUR 1,463 (≈ $1,630) per month in 2026 where none applies or work is part-time.
The main source of income must be the work covered by the permit.

Documents1

The employer states the key employment terms: main duties, pay basis and working hours.

Steps2

The employer submits the terms of employment; the first permit is applied for abroad.
Fast-track processing in two weeks is available.

When you become tax resident

How Finland decides tax residence and treats foreign-source income, from its tax records.

Stay on this route

Up to 2 years at first, renewable

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 12 Oct 2026

Official site

Full official text

For managerial duties in a company large enough to have both top and middle management; fast-track available. ^{1 2 3 4}

What you must show and pay

Income of at least EUR 1,463 a month (≈ $1,630) · Salary where no collective agreement applies or work is part-time (2026); trade or business income must also reach this amount; the main income must come from the permit work. ^{1 5}
A fee of EUR 530 (≈ $590) · Online first permit (paper EUR 630 (≈ $700)); extended EUR 230 (≈ $260) online. ¹

Requirements

Applicants have confirmed employment in managerial duties with subordinates. ¹
The employer is a large enterprise with a clear split into top and middle management. ¹
The labour market availability test for employee permits does not apply to this permit. ²
Salary is at least the collective agreement level, or EUR 1,463 (≈ $1,630) per month in 2026 where none applies or work is part-time. ^{1 5}
The main source of income must be the work covered by the permit. ¹
The employer states the key employment terms: main duties, pay basis and working hours. ²
The employer submits the terms of employment; the first permit is applied for abroad. ¹
Fast-track processing in two weeks is available. ¹

Stay

The first fixed-term residence permit is granted for one year unless a shorter period is applied for; for top or middle management it may be granted for two years. An extended permit can be granted for up to four years if the conditions for the permit are still met.
First stay: up to 24 months, decided case by case.
Renewable, subject to the conditions in force at renewal.

Nationality

Third-country nationals; EU/EEA citizens do not need the 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

Managerial work for the employer.

Checked 2026-10-11

Official sources

Top and middle management · Finnish Immigration Service (Migri) · checked 2026-10-11
Aliens Act 301/2004 (consolidated text, Finlex) · Finlex, Ministry of Justice of Finland · checked 2026-10-11
Extended permit on the basis of employment · Finnish Immigration Service (Migri) · checked 2026-10-11
Extended permit · 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

Management permit and its alternatives

Route	Money needed	Stay	Work
Management permit	Needs income of €1,463+ a month ≈ $1,630	2 yr, renewable	–
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 Management permit?

Income of at least EUR 1,463 a month (≈ $1,630). Salary where no collective agreement applies or work is part-time (2026); trade or business income must also reach this amount; the main income must come from the permit work. A fee of EUR 530 (≈ $590). Online first permit (paper EUR 630 (≈ $700)); extended EUR 230 (≈ $260) online.

How long can I stay on the Management permit?

The first fixed-term residence permit is granted for one year unless a shorter period is applied for; for top or middle management it may be granted for two years.

How long does the Management permit take to process?

Fast-track processing in two weeks is available for eligible cases.

Can I work on the Management permit?

Managerial work for the employer.

Who can apply for the Management permit?

Does the Management permit lead to permanent residence in Finland?

Time on the Management permit counts toward permanent residence in Finland, which the rules allow after 6 years of residence. Time on the Management permit counts toward citizenship, which the rules allow after 8 years of residence.

Is there a tax break for Management 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 12 Oct 2026Change log

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

Ask the AI about this route AI

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How this was checked

Checked on 2026-10-11 against 8 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.

Top and middle management · Finnish Immigration Service (Migri) · checked 2026-10-11
Aliens Act 301/2004 (consolidated text, Finlex) · Finlex, Ministry of Justice of Finland · checked 2026-10-11
Extended permit on the basis of employment · Finnish Immigration Service (Migri) · checked 2026-10-11
Extended permit · 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.