Key takeaways
- Finland's main expat incentive is the foreign expert tax regime: a flat 25% tax on Finnish-source salary from primary employment for up to 84 months (60 months for returning Finnish nationals).
- Conditions: a cash salary of at least EUR 5,800 in every month of the regime, no Finnish residence in the previous five calendar years, and an application within 90 days of starting work.
- Without the regime, earned income is taxed at progressive national rates (12.64% to 37.5% in 2026) plus municipal tax (4.70%–10.90%), and capital income at 30%/34% (above EUR 30,000).
Last reviewed: October 2026
Finland is a high-tax country, but its foreign expert regime can significantly cut the tax on a high salary compared with normal taxation. This guide explains who qualifies in 2026, how it compares with standard taxation and what remote workers should know.
Finland expat taxation – key figures (2026)
| Item | Figure / rule |
|---|---|
| Foreign expert regime rate | 25% flat on Finnish-source salary (primary employment) |
| Duration | Max. 84 months (foreign nationals); 60 months (returning Finns) |
| Salary threshold | Cash salary ≥ EUR 5,800 per month, every month |
| Prior residence condition | Not resident in Finland in the previous 5 calendar years |
| Application | Within 90 days of starting work |
| National progressive tax 2026 | 12.64% → 37.50% (above EUR 52,100) |
| Municipal tax | 4.70%–10.90% |
| Capital income | 30%; 34% above EUR 30,000 |
The foreign expert (key employee) regime
The regime replaces normal progressive taxation of the qualifying salary with a flat 25% source tax. In exchange, no deductions are allowed and the employee's health insurance contribution is included in the 25% rate, while employee pension (TyEL) and unemployment insurance contributions remain payable if the employee is insured in Finland.
Who qualifies:
- foreign nationals (and, since recent reforms, returning Finnish nationals for 60 months) starting work in Finland;
- a cash salary of at least EUR 5,800 per month throughout the period – one month below the threshold ends eligibility;
- no Finnish residence in the five calendar years before starting work;
- an application to the Tax Administration within 90 days of starting work.
The regime covers salary from primary employment; other income (investments, side activities) is taxed under normal rules.
Example: A Spanish AI researcher earning EUR 9,000 a month in Helsinki pays 25% under the regime – EUR 27,000 a year on EUR 108,000. Under normal taxation, her combined national and municipal tax would be considerably higher, so the regime saves her a large amount over seven years.
Standard taxation
If you don't qualify, Finnish residents pay:
- national tax at progressive rates up to 37.5%;
- municipal tax of 4.70%–10.90% and church tax if a member;
- capital income tax at 30% (34% above EUR 30,000).
Remote workers and digital nomads
Finland has no digital nomad visa. Remote workers employed abroad who move to Finland generally become tax resident after six months' stay or with a permanent home there; their salary for work performed in Finland becomes taxable, and their employer may face payroll and permanent-establishment obligations.
Frequently asked questions
Does Finland have a tax incentive for foreign workers?
Yes, the foreign expert regime: a flat 25% tax on Finnish-source salary from primary employment for up to 84 months, for people earning at least EUR 5,800 a month who were not resident in Finland in the previous five years.
How do I apply for the Finnish 25% expert tax?
Apply to the Finnish Tax Administration within 90 days of starting work in Finland, with your employment contract and salary details.
What are Finland's income tax rates in 2026?
National tax is progressive from 12.64% to 37.5%, plus municipal tax between 4.70% and 10.90%. Capital income is taxed at 30%, or 34% above EUR 30,000.
Does Finland have a digital nomad visa?
No. Remote workers need a regular residence permit and may become tax resident after six months.
Related guides
- Leaving Sweden: ending your tax residency
- Leaving Norway: ending your tax residency
- Tax incentives for expats in Austria
Sources
- PwC Worldwide Tax Summaries – Finland: Taxes on personal income
- Finnish Tax Administration (vero.fi) – foreign key employees and researchers
This guide is general information, not personalised tax advice.
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