Tax Card in Finland
A 2026 guide to the Finnish tax card covering withholding rate, annual income ceiling, additional withholding, income and deduction estimates, multiple employers, revised tax cards and the process for workers newly arriving in Finland.
1. A tax card manages withholding during the year, not your final tax assessment
The tax rate on a Finnish tax card tells an employer or other payor how much advance withholding to deduct from your income during the year. Your actual annual income and deductions are later reconciled through the pre-completed tax return and final tax assessment.
Over-withholding can result in a tax refund, while insufficient withholding can lead to back taxes. The goal is therefore not to obtain the lowest possible percentage, but to keep income and valid deduction estimates reasonably current.
2. Monitor the tax rate and income ceiling together
Two figures matter on the tax card: the normal withholding rate and the annual income ceiling. The normal rate applies while income stays within the ceiling. If the ceiling is exceeded and no revised card is obtained, income above the ceiling can be withheld at the additional rate shown on the card.
The 2026 tax card is valid from the beginning of the year and its income ceiling covers the full year. For regular monthly wages, Vero generally illustrates the annual estimate using 12.5 months of gross salary, reflecting 12 months of pay plus a typical holiday-bonus amount. Add bonuses, taxable fringe benefits or other work income separately where applicable.
3. Request a revised tax card when your situation changes
Starting a new job, receiving a pay rise, leaving employment, changing working hours, a bonus or another material income source can make the original estimate inaccurate. Vero allows a revised tax card to be requested as many times as needed during the year.
A revised-card request is not simply an instruction to lower or raise the percentage. You provide updated income, income and tax already recorded for the year and relevant deductions, and the system recalculates the rate and income ceiling from those facts.
4. If you have several employers, track total income yourself
When you have several employers or payors, it is especially important to monitor whether your combined annual income is approaching the tax-card ceiling. Each employer tracking the wages it has paid does not mean your combined income is still within the estimate used for your tax card.
Use MyTax and income information reported during the year to update your estimate. If a second job, overtime, seasonal shifts, bonuses or fringe benefits increase total income, requesting a revised card before year-end can reduce the risk of back taxes.
5. Deductions can affect the rate, but report only those that genuinely apply
Certain deductions, such as qualifying commuting expenses, expenses for the production of income or household-expense credit items, can affect the tax-card calculation. Each deduction has its own conditions; spending money does not automatically make the expense tax deductible.
Leaving outdated deductions in the tax-card data can result in too little withholding. When revising the card, update deductions as well as income and retain receipts or other evidence needed for the final tax return.
6. New arrivals should first resolve tax status and the personal identity code
For a worker newly arriving in Finland, tax treatment can depend on the length of stay, whether the employer is Finnish or foreign and certain special types of work. Vero states that a Finnish personal identity code is needed for a tax card or tax number, and in some work-related cases Vero can also issue the identity code.
For work such as construction-site or shipyard duties where a tax number is required, do not confuse the tax number with the tax card. Follow Vero's current occupation-specific instructions. If a service-point visit is required for an identity code and tax card, prepare the employment and identity documents in full.
7. A few short MyTax checks during the year can prevent surprises
Instead of forgetting the tax card after receiving it, check the income ceiling when employment or salary changes, around mid-year and again in the final quarter. MyTax's Tax cards and prepayments area lets you review the current card and request a revised one.
Do not confuse the tax-card percentage with every deduction from gross salary; social-insurance and other payroll deductions may also apply. When estimating net pay, review the full payslip rather than relying on the tax-card percentage alone.
Checklist
- Check the current withholding rate
- Check the annual income ceiling
- Add expected gross income from all employers
- Include bonuses and taxable fringe benefits
- Update valid deductions
- Request a revised card in MyTax if the estimate changes
Common questions about this topic
What happens if I exceed the tax-card income ceiling?
If you do not request a revised card, income above the ceiling can be withheld at the additional rate shown on the card. If your estimate has increased, requesting a revised card before exceeding the ceiling is usually more controlled.
How many times can I request a revised tax card during the year?
Vero allows you to request a revised tax card as often as needed during the year. Update it when income or deductions change materially.
Do I need separate tax cards for two employers?
The key issue is that your total income is included in a realistic annual estimate. How payors receive tax-card information can vary; monitor the combined income ceiling in MyTax and follow Vero's current instructions for payors.
I just arrived in Finland. Do I need a personal identity code for a tax card?
Yes. Vero states that a Finnish personal identity code is required for a tax card or tax number. In certain work-related situations, Vero can also issue the identity code.
Does the tax-card percentage tell me my exact net salary?
No. The tax card governs advance tax withholding, while social-insurance and other payroll deductions can also apply. Net-pay calculations should include the full payslip deductions.
Official sources
The following primary or public sources were checked for this guide. Current authority instructions always take precedence.
- Vero - Tax card
- Vero - Tax rate and income ceiling
- Vero - Work in Finland
- Vero - Finnish personal identity codes for arriving workers
- MyTax
Prepared by: ENB Consulting Editorial Team · Reviewed by: ENB Consulting
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