Taxation in Finland if you stay 6 months or less

The following tax advice was prepared by EY in December 2025. The Fulbright Finland Foundation does not take any responsibility for the content of the tax advice.

The views prepared by EY Finland presented here are generic based solely on the analysis of the existing legislation and practice as in December 2025. The views expressed herein are not binding on the tax authorities, and there can be no assurance that the tax authorities will not take a position contrary to the views expressed herein.

The views of EY Finland on taxation in Finland, tax treatment in the US and procedures in each individual situation should be checked from the local expert.

Tax Residency Position

Individuals staying in Finland for a maximum period of six months are generally considered non-residents for tax purposes according to Finnish domestic legislation. Non-residents only pay taxes in Finland on Finnish-sourced income. 

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

Taxation of Fulbright Grant

According to the Finland-US tax treaty, Finland is not entitled to tax the grant as you are considered non-tax 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 entirely or partly 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 (max. 3 years)
• 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.

Instead of full tax-exemption, the accommodation provided to you may be considered as partly taxable in case your family is residing there with you, and this has increased the costs for the housing provided. Generally, 50% of the value of the housing benefit is considered as taxable if no further documentation regarding the value is provided. 

The provider of the housing may determine whether the housing will be reported as taxable or not. However, the final decision of the taxability is made by the Tax Administration. If the housing is tax-exempt, no actions are required from your side. 

Taxable Housing Benefit – How to Proceed

If housing cannot be offered tax-exempt, you will pay 35% tax-at-source based on 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 the table below; values for 2026).

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 6220 - Information on income for the calculation of tax at source) either in the beginning of stay in Finland or any time by the filing due date determined by the Finnish tax authorities (usually mid-April following the tax year). You should receive an income certificate from the provider of the housing at 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 at 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 (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 EUR 510 per month/EUR 17 per day 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 20 497 024. 

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. A non-tax resident deduction of EUR 510 per month or EUR 17 per day will be granted on the tax card. 

Instead of the 35% tax-at-source taxation, you may claim that you will be taxed according to progressive taxation. You can make the claim by applying for a non-resident’s tax card (form 5057e, together with the form 6148e). However, please note that your worldwide salary and wages income will be considered when imposing the progressive tax rate.

Finnish Tax authorities provide advice services in English by phone. 
 
Tax service for specific International tax situations: Tel. 029 497 024

You can also visit the local tax office in your host town in Finland.