Answers to Frequently Asked Questions

For the year you are filing the tax return, you need to prepare data for the period from January 1 to December 31:

• Work locations: Addresses of the sites, dates worked at each, the number of workdays at each location, kilometers from home (and home address if it varied), and any travel reimbursements provided by the employer.
• Meal allowances: Calculate the number of days you worked 6–9 hours and separately for 10 or more hours, as well as the amounts your employer paid for daily allowances and meals.
• For families: Housing expenses if your family lives in another city or country, and travel expenses for visiting your family.
• Other work-related expenses.

Each situation is unique. The refund amount depends not only on your earnings and taxes paid but also on the deductions you are entitled to. The deduction amount is influenced by factors such as family status, place of residence, working hours, and so on.

Earnings and taxes paid are determined by the tax card you had. Even your place of registration affects the tax amounts. A mere 1% difference in the tax card rate can result in a €500 difference in the refund.

Tax returns are processed from late May to late November.

In 2024, the first refunds were issued as early as July 4. The last refunds are paid in early December. The Tax Office is required to finalize all decisions by the end of November. Decisions are made in the order they are received.

The “meal deduction” is available only to workers in “specific industries” who are sent by their employer on assignments to various work sites but do not receive per diems or meal reimbursements.

The Tax Office has detailed guidelines with numerous criteria to determine eligibility for this deduction. It is most commonly granted to workers in the construction and cleaning sectors who, over a three-year period, have worked at various construction sites and traveled directly to the site without stopping at their employer’s office.

When a worker requests this deduction, the Tax Office sends additional questions. Based on the answers, they decide whether the worker qualifies for the deduction.

When filing tax returns using paper forms with us, the cost includes both the forms and the delivery of the completed returns to the Tax Office.

If you are filing your tax return independently, the forms can be downloaded from the vero.fi website by searching for the form name or number.

The responsibility for paying taxes lies with the employee (the person receiving the income). The employer acts only as an agent, responsible for withholding the tax from the employee and transferring it to the tax office.

If the employer withholds too little tax, the employee must pay the difference. If too much is withheld, the employee receives a refund.

By providing a tax card to the employer, the employee instructs them on what percentage of tax to withhold. It is the employee’s responsibility to ensure the correct tax rate is being applied. If necessary, the employee must request a new tax card (for example, if their income increases or they change employers).

Employees are responsible for ensuring that the correct amount of tax is withheld throughout the year.

When you receive your tax card for the next year in December, you should check that all the information, including your estimated annual income, is accurate. If there are any errors, the tax card should be updated immediately.

If your actual income exceeds the planned amount by the end of the year, your employer will withhold a higher tax rate on the excess income in the final months of the year. To avoid this, it’s a good idea to check mid-year whether your actual income aligns with the income limit on your tax card.

For example:

• If you were unemployed for several months or, conversely, received vacation pay for multiple years or a large bonus, it may be necessary to adjust your annual income estimate and request a new tax card.
• This ensures that you won’t end up having a significant portion of your salary deducted as taxes at the end of the year.

In theory, you can update your tax card as often as needed—even monthly. However, we recommend reviewing your figures in August or September to make any necessary adjustments.

Yes.

1. Receipts must be kept until the statute of limitations expires, typically 4 years. It’s recommended to make copies of receipts, as they can fade over time.
2. Receipts are required for all expenses, except for fuel. This is because the deduction rate of €0.30/km (2023) already includes all car-related expenses, such as fuel, insurance, and repairs.

If you claim an expense without a receipt, there is a risk that the tax office may disallow those amounts during an audit and possibly impose a penalty.

Proof of expenses doesn’t necessarily have to be a receipt; bank statements showing clear details of the payment purpose or any other documents that unequivocally confirm the nature of the expense can also serve as valid evidence.

The main rule is that expenses must be directly related to earning income. In case of a tax audit, you must be able to prove how these expenses are connected to generating income. Below is a brief overview of some eligible expenses:

For example:

• Work permit-related expenses: Since it’s not possible to work in Finland without a valid work permit, the cost of renewing a work-related residence permit is considered work-related. However, if the residence permit is based on marriage, it is not connected to work.
• Computer expenses: These can be deducted at a rate of 25–100% of the cost, depending on how well you can demonstrate that the computer is used solely for work purposes. If you also use it to watch movies with your kids in the evenings or play games, the deductible percentage will be lower.

This question comes up with remarkable frequency.

Only income from selling natural products (berries, mushrooms) is entirely tax-free. Additionally, income from selling second-hand items up to €5,000 per year is not taxed—provided it involves ordinary household items and not antiques or collectibles.

Everything else counts as either salary income or capital gains. In some cases, the tax rate may effectively be zero, but that doesn’t mean it’s exempt. Even “Santa Claus salary” or “manicure for material costs” is subject to taxation.

You must declare all income in your tax return, and the Tax Office will determine whether taxes need to be paid on it.

The tax percentage on a tax card depends on many factors. You can find all the details [here].

In addition to salary size, other factors that affect the tax rate include:

• City of registration
• Church membership
• Year of birth
• Family status and number of children
• Deductions pre-applied as expenses

It’s rare to find identical cases. Even a €200 difference in monthly salary can affect the tax percentage.

Unfortunately, there is a common practice where employers agree with workers on a net salary and do not provide payslips.

Such employers often set a reduced tax rate (e.g., 0.5%) and pay almost half the salary in the form of per diems and mileage allowances. These amounts are not subject to taxes or pension contributions. In some cases, employers also provide “free” housing (without receipts) and cover ferry ticket costs.

At the end of the year, when the worker receives a tax bill for several thousand euros, they have no choice but to pay it, as there are no unclaimed work-related expenses to offset the liability.

If a worker knowingly accepts such conditions, they must take responsibility for paying any additional taxes themselves.