Taxation

GENERAL INFORMATION ON TAXATION

Before coming to Finland

Check with your local IRS office or a qualified U.S. tax accountant well before your departure, and ask them about all of the particulars relevant to Fulbright grants.

Please see the following IRS’ tax instructions:

• Information about Fulbright Grant taxation in the U.S.
• Information for U.S. citizens residing outside the U.S. on filing their U.S. tax return

Taxation in Finland

• Please read the following instructions to learn about your taxation during your time in Finland.
   
  • Finnish Tax Administration's instructions:
    • Instructions for international students 
      In general, if you are a foreign student or trainee, Finland does not collect tax on the income you receive from other countries. The reason for this is related to the provisions of international tax treaties between Finland and other countries. If, however, you are paid wages or salaries by a Finnish employer, that income will be subject to Finnish taxes.
    • Instructions for those arriving in Finland from overseas.
       
  • Instructions provided by tax specialists from Ernst & Young:
    • Taxation in Finland if you stay 6 months or less
    • Taxation in Finland if you stay over 6 months
       
• For individual tax advice specific to your personal situation, please contact VERO (verotoimisto). Your individual tax situation may include factors such as salary, different types of grants, and other income you receive during your time in Finland, as well as differences in your economic and social ties to Finland and the U.S. You can receive advising services in English by phone from the VERO or by visiting its offices. Please find contact details below. Usually, grantees have been able to resolve their tax questions directly with the Finnish Tax Administration, whose advisory services are generally sufficient.
• For scholars, when speaking with the Finnish tax authorities, be sure to clarify that you receive a grant for your visit to Finland and that you are not employed by the university.
• In Finnish tax terminology, your Fulbright grant is a kohdeapuraha, intended for “kulujen kattamiseksi”—to cover expenses.
• On occasion, the American Citizen Services Unit at the American Embassy in Helsinki has a tax consultant information session.
• You may also talk to the alumni of the program about their taxation experience, but please keep in mind that taxation situations are usually individual and cannot necessarily be compared with each other.
• If you work in Finland and receive a salary, remember to apply for a tax card from the Finnish tax authorities.

Please note that the grantee is responsible for handling their taxation.

FINNISH TAX ADMINISTRATION - VERO

Tax service in English 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 city-specific tax offices.
 

The Foundation Reports Your Grant to the Finnish Tax Authority

Your grant is paid for by the Fulbright Finland Foundation from a bank account in Finland. An exception to this is the Specialist, SUSI, and Fulbright Distinguished Awards in Teaching program grantees, whose grants are paid by the U.S. Department of State. 

In Finland, the grant payer is responsible for informing the Finnish tax authority about grants it has paid. Thus, if your grant is paid by the Fulbright Finland Foundation, the Foundation reports your total monthly stipends and payment years (based on the actual amount received/stated on your “Grant Authorization” sent to you by the Foundation for grant acceptance), plus travel and residence permit allowance (total amount for you and your dependents’ residence permits paid by the Foundation) to VERO.

The Foundation does not inform the U.S. authorities of your grants. If needed, you can use the “Fulbright Finland Foundation Grant Authorization" for the tax authorities in the U.S.

Keep Receipts for Any Expenses That May Be Tax-Deductible

Lecturers and researchers should be careful to keep receipts for any expenses that may be tax-deductible, including those for postage, travel, hotels, restaurants, and equipment modifications. Graduate students are usually less able to recover these expenses.

Student Alumni Comments on Taxation

"I never paid taxes in Finland because I never worked for a Finnish organization while I was there. I just paid taxes in the U.S., like always. I did receive some pieces of mail from VERO (Finnish tax authorities) in both 2024 and 2025, I believe, confirming that I owed 0 € in taxes."

- U.S. Master's degree student in Finland for 2 years -

" Read their pre-completed tax return provided to you very carefully. From what I understand, VERO (Finnish tax authorities) is usually perfect 99,99% of the time, but mistakes can happen."

- U.S. Master's degree student in Finland for 2 years -

"If you work in Finland alongside your studies, make sure not to throw out the Finnish tax card because I know that if you do work and don’t provide the tax card to your employer, then Finnish income is automatically taxed 60% ."

- U.S. Master's degree student in Finland for 2 years -

"I paid taxes to both Finland and the U.S. because I received some money from the lab I worked in at the University of Helsinki. I ended up using an accountant in the US to file taxes, because I was worried about missing something. I ended up having to provide pay stubs and a copy of my Fulbright stipend agreement to the accountant. For the Finnish taxes, I don't remember having to do anything aside from getting a tax card from the Vero taxation service."

 - U.S. Master's degree student in Finland for 2 years who also worked in Finland -