Finnish Taxes - Stay of 6 months or less


  • If you receive only the Fulbright grant and tax exempt housing, no actions are required from you in connection with Finnish taxation.
  • However, if you receive a taxable housing benefit, please report the housing benefit to the tax authorities by filing a tax return form or contact the tax authorities in order to pay the taxes as the taxes cannot be withheld from the benefit.
  • If you receive salary from a Finnish payer, please apply for a tax-at-source card from the Finnish tax authorities.

the English main page of the Finnish Tax Administration as well as


Finnish Tax authorities provide advising services in English by phone.

Tax service for specific International tax situations:

Calling from Finland, Tel. 029 497 024

Calling abroad, Tel. +358 29 497 024

You can also visit the local tax office in your host town in Finland. Contact information for city specific tax offices:


NOTE: This following tax advice was prepared by KPMG in August 2015. Please note that this site is currently being revised.

The Fulbright Center does not take any responsibility for the content of the tax advice.

Tax status

Individuals staying in Finland for a maximum period of six months are considered non-residents. Non-residents only pay taxes in Finland on Finnish source income.

As a non-resident you are not obliged to file a Finnish tax return unless you have Finnish source income from which no taxes have been withheld.

Taxation of Fulbright grant

Finland is not entitled to tax the grant as you are considered non-resident in Finland. The grant will be taxed only in your country of residence, i.e. home country (most likely USA).

Housing provided in Finland

Housing provided to you in Finland (e.g. by a Finnish university or other Finnish entity) can be tax-exempt income for you if rules of temporary business trip or temporary secondary occupation in Finland can be applied.

The rules for temporary secondary occupation will apply if:

  • You have your main employment in your home country and you stay in Finland for a temporary project or otherwise temporarily
  • You are not on leave of absence or leave without pay from the home country employment
  • You handle the work tasks related to your main work also while staying in Finland. 

The provider of the housing should determine whether the housing will be reported as taxable or not. Discuss with the provider of the housing. If the housing is tax-exempt, no actions are required from your side.

Taxable housing benefit – how to proceed

If the housing cannot be offered tax-exempt, you will pay 35 per cent tax-at-source on the basis of taxable value of the housing benefit. A non-resident deduction of EUR 510 per month or EUR 17 per day will be granted, but in order to get the deduction, please file a Finnish tax return (see below).

Please note that the taxable value of the housing benefit is not the same as the amount of rent, but the value is determined on the basis of formula set by the tax authorities. The provider of the housing will be obliged to calculate the taxable value. If the taxable value of the housing is max. EUR 510 per month, no tax is levied due to non-resident deduction.

The taxable value of housing benefit depends on the size and location of the apartment (please see below table).


Taxable value € per month

Helsinki 1

268 € + 11.70 € per square meter

Helsinki 2

260 € + 10.60 € per square meter

Helsinki 3, Espoo, Kauniainen

227 € + 9.50 € per square meter

Helsinki 4, Vantaa

179 € + 9.50 € per square meter

Jyväskylä, Kuopio, Lahti, Oulu, Tampere, Turku, Hyvinkää, Järvenpää, Kerava, Kirkkonummi, Nurmijärvi, Sipoo, Riihimäki, Tuusula, Vihti, the rest of Helsinki

171 € + 8.00 € per square meter

The rest of Finland

147 € + 7.10 € per square meter

Helsinki 1 includes zip codes 00100, 00120, 00130, 00140, 00150, 00160, 00170 and 00180.

Helsinki 2 includes zip codes 00200, 00210, 00220, 00240, 00250, 00260, 00270, 00280, 00290, 00300, 00310, 00320, 00330, 00340, 00350, 00380, 00400, 00440, 00500, 00510, 00520, 00530, 00540, 00550, 00570, 00610, 00660, 00670, 00680, 00830 and 00850.

Helsinki 3 includes zip codes 00360, 00370, 00390, 00410, 00420, 00430, 00560, 00600, 00620, 00630, 00640, 00650, 00700, 00720, 00780, 00790, 00800, 00810, 00840 and 00870.

Reporting the housing benefit to the tax authorities

Please report the income (housing benefit) to the Finnish tax authorities and also pay the tax. The reporting can be made:

1. By filing a Finnish tax return (form 3001e) either in the beginning of stay in Finland or any time by the date determined by the Finnish tax authorities (usually mid-May following the tax year). You should receive an income certificate from the provider of the housing in the end of the tax year, where the taxable value to be reported in the tax return is stated.

Please fill in to the tax return form:

  • Your personal information and possible Finnish ID number (if you have one)
  • Use the additional information section in the end of the tax return form to specify the dates you have stayed in Finland
  • Please also report the value of the housing benefit in the section 1.1 (ask from the provider of the housing), or in case you do not know the value you may also report the size of the apartment (sqm) as well as location.
  • Make a claim for deduction e.g. “Please take into account the deduction of 510 € per day/17 day per month when issuing the taxes for my housing benefit”

2. If you wish to handle the payment prior leaving Finland, please contact the tax authorities, e.g. by phone +358 20 697 024 (International taxation of Individuals).

Salary income from Finland

If you receive salary (e.g. lecture fees) from a Finnish payer while staying in Finland, please apply for a tax-at-source card (form 5057e – Application for tax-at-source card) and give it to the payer. The payer will then deduct the tax from the salary payment and you will not be obliged to report the payment to the tax authorities.