---
title: "Finnish tax card (verokortti) issuance and foreign-key-employee rate"
country: finland
service: "verohallinto-tax-card-verokortti-issuance-foreign-employee-rate"
category: finance
difficulty: moderate
estimated_time: "Online submission via MyTax (*OmaVero · MinSkatt*) typically issues the card the same day once a Finnish personal identity code (*henkilötunnus · personbeteckning*) is on file; in-person service-point visits commonly resolve in one to three business days; the paper Form 5042e channel commonly runs around two weeks; foreign-key-employee applications carry a separate written-decision window and must reach the Finnish Tax Administration within ninety days of employment start"
cost_range: "No application fee — *Verohallinto · Skatteförvaltningen* (the Finnish Tax Administration) issues the *verokortti · skattekort* free of charge through every channel; the cost is the time spent on identity-verification, document gathering, and travel to a service point where applicable"
last_verified: 2026-05-21
canonical: https://publicservices.guide/finland/verohallinto-tax-card-verokortti-issuance-and-foreign-employee-rate/
status: current
confidence: low
tags:
  - finance
  - "tax-card"
  - verokortti
  - withholding
  - mytax
  - omavero
  - "key-employee"
  - "non-resident"
  - "source-tax"
  - newcomer
sources:
  - https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/tax_card/
  - https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/arriving_in_finland/
  - https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/arriving_in_finland/work_in_finland/specific-instructions-for-different-occupations/key_employees_from_other_countrie/
  - https://www.vero.fi/en/About-us/newsroom/news/uutiset/2025/tax-withheld-at-source-from-key-empoloyees-will-decrease-on-1-january-2026/
  - https://www.vero.fi/en/About-us/newsroom/changes-in-taxation/digital-prioritisation-all-letters-electronically-in-2026/
  - https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/tax_card/tax-rate-and-income-ceiling/tax-bases/
  - https://www.finlex.fi/fi/laki/alkup/2025/20251140
  - https://www.infofinland.fi/en/work-and-enterprise/taxation
---

# Finnish tax card (verokortti) issuance and foreign-key-employee rate

**Country:** 🇫🇮 Finland  
**Last verified:** 2026-05-21  
**Estimated time:** Online submission via MyTax (*OmaVero · MinSkatt*) typically issues the card the same day once a Finnish personal identity code (*henkilötunnus · personbeteckning*) is on file; in-person service-point visits commonly resolve in one to three business days; the paper Form 5042e channel commonly runs around two weeks; foreign-key-employee applications carry a separate written-decision window and must reach the Finnish Tax Administration within ninety days of employment start  
**Cost:** No application fee — *Verohallinto · Skatteförvaltningen* (the Finnish Tax Administration) issues the *verokortti · skattekort* free of charge through every channel; the cost is the time spent on identity-verification, document gathering, and travel to a service point where applicable

## Required documents

- **Finnish personal identity code** *(henkilötunnus · personbeteckning)*
  - Issued by: Digital and Population Data Services Agency (DVV · Digi- ja väestötietovirasto · Myndigheten för digitalisering och befolkningsdata) at municipality-of-residence registration, or by Verohallinto at the same visit for tax-only purposes
  - Required for: All tax-card applicants — the code is the entry token without which the application cannot be submitted
  - _Note:_ Without a Finnish personal identity code, a tax card cannot be applied for through any channel.
- **Valid passport or national identity card** *(passi · pass)*
  - Required for: Identification at in-person visits and online identity verification flows
  - Form: Original document, valid for the duration of the application process
  - _Note:_ Carried physically to in-person service-point visits.
- **Residence permit, registration certificate, or visa** *(oleskelulupa · uppehållstillstånd)*
  - Required for: Non-EU and non-EEA newcomers — establishes legal-stay status alongside identity
  - Alternative for EU citizens: EU-citizen registration with the Finnish Immigration Service (Migri · Maahanmuuttovirasto · Migrationsverket)
  - _Note:_ Conditional on nationality and residence status.
- **Employment contract or written employer statement** *(työsopimus · arbetsavtal)*
  - Required for: Foreign-key-employee tax-at-source applications — must show salary and demonstrate special-expertise duties
  - Form: Original or certified copy, with employer signature
  - _Note:_ Mandatory only for the key-employee route.
- **Estimated annual gross income** *(tuloarvio · inkomstuppskattning)*
  - Required for: All ordinary-route applications — drives the withholding percentage and the income ceiling (tuloraja · inkomsttak)
  - Includes: Wages, bonuses, pension, benefits, and other taxable income from Finnish or foreign sources
  - _Note:_ Update via MyTax whenever income, employment status, or deductions change materially during the year.
- **Estimated deductions** *(vähennykset · avdrag)*
  - Optional but reduces the rate when known: Commuting expenses, work tools, household-expense credit, and similar tax-deductible categories
  - Form: Self-declared via MyTax or the paper form, with supporting receipts retained for any subsequent enquiry
- **A1 social-insurance certificate** *(A1-todistus · A1-intyg)*
  - Required for: Workers posted from an EU or EEA country who remain insured in the country of origin
  - Issued by: Social-insurance authority of the country of origin
  - _Note:_ Affects how the Finnish health-insurance contribution component is applied.
- **Registration information on foreigner** *(rekisteröintilomake · registreringsblankett — Form 6150e)*
  - Required for: First-time tax registration of a non-resident foreigner who has not previously held a tax record in Finland
  - Submitted with: The verokortti application (Form 5042e) where the paper channel is used
- **Tax-card application form (paper channel)** *(verokorttihakemus · skattekortsansökan — Form 5042e)*
  - Required for: Paper-channel submissions where MyTax or in-person service is not feasible
  - Key-employee route: Tick the key-employee box on the form and attach the employment contract and special-expertise evidence

## Costs

- **Tax card application — verokortti issuance:** 0 EUR — Issued by Verohallinto (Skatteförvaltningen · Finnish Tax Administration) free of charge through all channels — MyTax online, in-person at a service point, and the paper Form 5042e route. The card states the withholding percentage the employer must apply on each payment during the calendar year.
- **Foreign-key-employee tax-at-source card:** 0 EUR — Separate application for high-earning specialists meeting the special-expertise and monthly-salary threshold under the Foreign-Key-Employee Source Tax Act. Filed via MyTax or paper Form 5042e with the key-employee tick-box. No application fee; a written decision is issued by the Finnish Tax Administration.

## Steps

### 1. Confirm your tax-residency status before applying

- Establish whether your stay in Finland will exceed six months in a continuous block. A continuous stay over six months makes you fully liable on worldwide income under the progressive earned-income schedule. A stay of six months or shorter keeps you as a non-resident, subject to a flat tax-at-source rate on Finnish wages unless you opt in to progressive taxation (available to applicants from European Economic Area or treaty jurisdictions).
- If your wages and special-expertise duties meet the foreign-key-employee criteria, the key-employee tax-at-source card is a separate application channel with its own decision letter and duration cap.
- Brief departures for vacations or business trips abroad do not break the continuity of the six-month residence count.

> **Tip:** Verohallinto states plainly: "If you stay in Finland over 6 months, you are taxable in Finland on income you receive from Finland or abroad."

_Links:_
- [Verohallinto — Arriving in Finland](https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/arriving_in_finland/)

### 2. Secure a Finnish personal identity code (henkilötunnus)

- Register your municipality of residence at a Digital and Population Data Services Agency (DVV) service point — issued with a full personal identity code and population-register entry.
- If municipality-of-residence registration with DVV is not yet possible (for example, you do not yet have proof-of-residence address), request a tax-only personal identity code at a Verohallinto service point. The tax-only code lets you apply for the verokortti while you complete the wider DVV registration.
- Bring your passport or national identity card. Non-EU and non-EEA newcomers should also bring the residence permit or visa.

> **If this fails:** Without an identity code, the tax-card application cannot be submitted through any channel. Verohallinto puts it plainly: "To apply for the card, you need a Finnish personal identity code."

### 3. Choose your application channel

- MyTax (OmaVero · MinSkatt) at omavero.vero.fi — the fastest path. Requires Suomi.fi e-Identification using Mobile Certificate, online-banking credentials, or a Citizen Certificate smartcard. The card is generated immediately and delivered to the MyTax inbox.
- In-person at a Verohallinto service point — booked in advance via the Tax Administration telephone service. Recommended for first-time newcomers who need both the identity code and the card in one visit.
- Paper Form 5042e plus Form 6150e by post — slowest path. Usable when neither e-Identification nor an in-person visit is feasible.

> **Tip:** The Finnish Tax Administration telephone number for foreign-key-employee bookings is 029 512 010 — service in Finnish, Swedish, and English.

### 4. Submit the tax-card application

- For the MyTax route, log in via Suomi.fi e-Identification at omavero.vero.fi and open the "Tax card" section. Enter your estimated annual income, deductions, and known benefits. The Finnish Tax Administration calculates the withholding percentage and any income-ceiling cap (tuloraja · inkomsttak) and submits the card electronically.
- For the in-person route, attend your booked appointment with passport, residence-permit evidence, employment contract, and income estimate. The service representative completes the application on the spot.
- For the paper route, fill in Form 5042e (and Form 6150e if you are a first-time tax-record-holder) and post the bundle to the address listed on the form. Processing commonly takes around two weeks from post receipt.
- Foreign-key-employee applicants tick the key-employee box on Form 5042e and enclose the employment contract demonstrating salary and special-expertise duties.

_Links:_
- [Verohallinto — Tax card](https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/tax_card/)
- [Verohallinto — Key employees from other countries](https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/arriving_in_finland/work_in_finland/specific-instructions-for-different-occupations/key_employees_from_other_countrie/)

### 5. Deliver the tax card to your employer before the first payday

- If you have authorised your employer through MyTax to retrieve cards through the Incomes Register, the Finnish Tax Administration pushes the card to the employer automatically once it is issued.
- If not, download the PDF card from MyTax and forward it to your employer's payroll team.
- The employer must hold the card before processing your first payslip; otherwise the default no-card withholding rate applies on that first payment.

> **Tip:** **Warning:** Without a tax card on file, the payer is obliged to apply the default no-card withholding rate — currently 60 percent on wages under Verohallinto general guidance.

### 6. Activate Suomi.fi Messages for ongoing correspondence

- Log in to MyTax with Suomi.fi e-Identification — Suomi.fi-viestit (Suomi.fi-meddelanden · Suomi.fi Messages) activates automatically on first login. From the digital-comms transition date forward, Verohallinto correspondence is delivered through the digital inbox rather than by post.
- Check the MyTax inbox regularly for the revised tax card, the annual pre-completed tax return, and any complementary-evidence requests.
- Verohallinto states plainly: "you will automatically activate Suomi.fi Messages for yourself when you log in to MyTax."

> **If this fails:** If you rely on a postal address abroad and have not yet logged in to MyTax, you may miss the digital-first switchover. The residual paper-only delivery is retained for under-18s, persons under guardianship, and people who do not use e-services — not for newcomers awaiting MyTax onboarding. Activate Suomi.fi Messages by completing your first MyTax login as soon as the henkilötunnus is issued.

### 7. Update the card during the year if circumstances change

- If your estimated annual income, deductions, or employment status change materially — a bonus, a second employment, a deductible expense, or a change in pension or benefit income — request a revised card via MyTax.
- The revised card replaces the previous one for the remainder of the calendar year. The income ceiling (tuloraja · inkomsttak) and the withholding percentage are recalculated against the updated estimate.
- Each calendar year's tax card enters into force on 1 January, per Verohallinto practice.

> **Tip:** Once the income ceiling is reached during the year, the rest of the year's wages are withheld at a higher default rate unless the holder has requested a revised card.

## FAQ

### What is a verokortti and who issues it?

A verokortti (skattekort · tax card) is the document issued by Verohallinto (Skatteförvaltningen · Finnish Tax Administration) that states the withholding percentage every payer of wages, pensions, benefits, or trade income must apply on payments to the recipient during the calendar year. The Finnish Tax Administration generates a new card at the turn of each year and reissues a revised card on request whenever estimated income, deductions, or employment status change materially.

### Do I need a henkilötunnus before applying?

Yes. A Finnish personal identity code is the entry token for the tax-card application. Two routes are available: register your municipality of residence with the Digital and Population Data Services Agency (DVV · Digi- ja väestötietovirasto · Myndigheten för digitalisering och befolkningsdata), which issues a full personal identity code with population-register entry, or request a tax-only identity code at a Verohallinto service point if a municipality-of-residence registration is not yet possible.

### What is the top marginal earned-income tax rate that the card percentage reflects?

From the start of 2026 the income-tax scale is set by the Act on the income-tax scale for 2026 (Laki vuoden 2026 tuloveroasteikosta, Law 1140/2025), published in the Finnish Official Gazette on 11 December 2025 and in force on 1 January 2026. The Act sets a top marginal rate of 52 percent on earned income and applies a 3.6 percent index adjustment to most brackets. The card percentage is calculated against this scale plus a healthcare contribution (1.10 percent on wages or 1.49 percent on pensions) and the relevant municipal tax.

### What is the foreign-key-employee tax-at-source rate?

From 1 January 2026, the rate dropped from 32 percent to 25 percent. The statutory basis is the Foreign-Key-Employee Source Tax Act (Laki ulkomailta tulevan palkansaajan lähdeverosta, 1551/1995); the 2026 amending Act introducing the 25 percent rate has a STATUTE-PENDING identifier (specific amending-act number not yet directly verified from the canonical statute portal at last verification). The rate applies to Finnish wages paid by a Finnish employer to a foreign worker who meets the special-expertise and salary criteria under the Act.

### Who qualifies as a key employee?

The worker must be in tasks requiring special expertise and must receive a cash salary of at least €5,800 a month. Teachers and researchers at a Finnish institute of higher education are exempt from the salary minimum. From the start of 2026 the regime also extends to Finnish citizens returning to Finland — the returning national must have been a non-resident of Finland for at least five preceding calendar years and must otherwise meet the special-expertise and salary criteria. Applications must reach Verohallinto within ninety days of the start of employment in Finland.

### How long can the key-employee card be used?

Up to 84 months of work for foreign nationals (extended from 48 months at the start of 2024). For Finnish citizens moving back to Finland under the 2026 expansion, the cap is 60 months. The duration is measured in continuous months of Finnish key-employee work covered by the card. Once the cap is reached the cardholder is taxed under the ordinary progressive system for any subsequent Finnish wages.

### What rate applies if I work in Åland?

The foreign-key-employee tax-at-source rate in the Province of Åland (Maakunta Ahvenanmaa · Landskapet Åland) is 7.3 percent from 1 January 2026, set by Åland's separate statute book (Ålands författningssamling 119/2011). The worker is additionally liable for municipal income tax under Åland law. The mainland 25 percent rate does not apply to wages earned for work performed in the Province of Åland.

### Is the tax card free?

Yes. Verohallinto issues the verokortti and the foreign-key-employee tax-at-source card free of charge through every channel — MyTax online, in-person at a service point, and the paper Form 5042e route. The economic cost is the time spent on identity-verification, document gathering, and travel where applicable.

### What happens if my employer pays before the tax card arrives?

The employer is obliged to apply the default no-card withholding rate — currently 60 percent on wages under Verohallinto general guidance. The over-withholding is reclaimed through the annual tax return, but the cash-flow impact in the meantime is material. The fastest fix is to lodge the application via MyTax on the same day the henkilötunnus is issued and to authorise the employer to retrieve the card through the Incomes Register.

### When does Verohallinto switch to electronic-only letters?

The transition is phased and enacted, not in flight. From 14 April 2026, Verohallinto correspondence shifts to digital-first via Suomi.fi-viestit (Suomi.fi-meddelanden · Suomi.fi Messages). From 1 June 2026, full MyTax-only delivery applies to tax correspondence. Suomi.fi Messages activates automatically when the user logs in to MyTax. Paper-only delivery is retained for under-18s, persons under guardianship, and people who do not use e-services. The six-month residency threshold itself is a continuous stay (brief departures for vacations or business trips do not break continuity): over six months in Finland makes the worker fully liable on worldwide income under the progressive scale; six months or shorter keeps the worker as a non-resident subject to a flat tax-at-source rate of 35 percent on Finnish wages, with an opt-in to progressive treatment available to applicants from European Economic Area or treaty jurisdictions.

## Local tips

- The verokortti is the keystone of Finland's pay-as-you-earn system: every payer of wages, pensions, benefits, or trade income must apply the percentage stated on the card. Without a current card on file the employer is obliged to use the default no-card withholding rate, and the employee must reclaim any over-withholding through the annual tax return.
- A Finnish personal identity code (henkilötunnus · personbeteckning) is the entry token. Two issuance routes exist: a full code with municipality-of-residence registration at the Digital and Population Data Services Agency (DVV · Digi- ja väestötietovirasto · Myndigheten för digitalisering och befolkningsdata), or a tax-only code issued at a Verohallinto service point for newcomers who cannot yet register with DVV.
- MyTax (OmaVero · MinSkatt) is the fastest channel. It requires Suomi.fi e-Identification using Mobile Certificate, online-banking credentials, or a Citizen Certificate smartcard. The card is generated immediately and lands in the MyTax inbox and, where the employer has been authorised to retrieve cards through the Incomes Register, with the employer.
- The Finnish Tax Administration accepts service in Finnish, Swedish, and English. The dedicated telephone number 029 512 010 covers key-employee tax-at-source card bookings.
- Construction-site workers must additionally hold a Finnish tax number (*veronumero · skattenummer*), recorded in a separate public register. The tax number is distinct from the henkilötunnus; both are required to work on a construction site.

## Sources

- [Verohallinto (Skatteförvaltningen · Finnish Tax Administration)](https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/tax_card/) — accessed 2026-05-21 — _T1_ — The Finnish Tax Administration issues a verokortti (skattekort · tax card) to every wage-earner, pensioner, benefit recipient, and trade-income recipient. The card states the withholding percentage that every payer must apply to payments during the calendar year. A new card is issued at the turn of each year and a revised card is issued on request whenever estimated income, deductions, or employment status change materially. Cards 2026 enter into force at the beginning of the year on 1 January. There is no application fee through any channel — MyTax online, in-person at a service point, or paper Form 5042e.
- [Verohallinto (Finnish Tax Administration)](https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/arriving_in_finland/) — accessed 2026-05-21 — _T1_ — A Finnish personal identity code (henkilötunnus · personbeteckning) is the entry token for the tax-card application: "To apply for the card, you need a Finnish personal identity code." Two issuance routes exist — full code with municipality-of-residence registration at the Digital and Population Data Services Agency (DVV · Digi- ja väestötietovirasto · Myndigheten för digitalisering och befolkningsdata), or a tax-only code at a Verohallinto service point. A continuous stay over six months in Finland makes the worker fully liable on worldwide income: "If you stay in Finland over 6 months, you are taxable in Finland on income you receive from Finland or abroad." Construction-site workers must additionally hold a Finnish tax number (veronumero): "If you do not have a tax number, you cannot work on the construction site."
- [Verohallinto (Finnish Tax Administration)](https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/arriving_in_finland/work_in_finland/specific-instructions-for-different-occupations/key_employees_from_other_countrie/) — accessed 2026-05-21 — _T1_ — Foreign-key-employee criteria under the Foreign-Key-Employee Source Tax Act (Laki ulkomailta tulevan palkansaajan lähdeverosta, 1551/1995): "Your cash salary for your duties as a key employee is at least €5,800 a month"; "Your work in Finland requires special expertise"; exception for teachers and researchers at a Finnish institute of higher education — "If you come to Finland to teach or do research in an institute of higher education, there is no minimum requirement." From 1 January 2026 the regime extends to Finnish citizens returning to Finland: "if you are a Finnish citizen moving to Finland, you can receive a key employee's tax card for no more than 60 months." Filing must reach Verohallinto within 90 days of employment commencement. Duration cap is 84 months for foreign nationals (extended from 48 months at the start of 2024) and 60 months for returning Finnish citizens. Telephone bookings for key-employee cards on 029 512 010.
- [Verohallinto (Finnish Tax Administration)](https://www.vero.fi/en/About-us/newsroom/news/uutiset/2025/tax-withheld-at-source-from-key-empoloyees-will-decrease-on-1-january-2026/) — accessed 2026-05-21 — _T1_ — Foreign-key-employee tax-at-source rate reduction: "Tax withheld at source from key employees coming from other countries will be reduced at the beginning of 2026 from 32 to 25 per cent." Existing 32 percent cardholders whose circumstances remain unchanged do not need a new card: "the wage earner does not need to apply for a new tax card for key employees only because of the tax rate change if the circumstances otherwise remain unchanged" and "the employer can apply the tax rate according to the new act to the wages and salaries...at its own initiative." Scope expansion to Finnish citizens returning to Finland: "The scope of application of the act on key employees expands on 1 January 2026 to also apply, under certain conditions, to Finnish citizens moving back to Finland." Statutory basis: Foreign-Key-Employee Source Tax Act 1551/1995; specific 2026 amending Act carries a STATUTE-PENDING identifier at last verification.
- [Verohallinto (Finnish Tax Administration)](https://www.vero.fi/en/About-us/newsroom/changes-in-taxation/digital-prioritisation-all-letters-electronically-in-2026/) — accessed 2026-05-21 — _T1_ — Verohallinto digital-correspondence transition is enacted and phased. From 14 April 2026, letters are delivered electronic-first via Suomi.fi-viestit (Suomi.fi-meddelanden · Suomi.fi Messages): "you will automatically activate Suomi.fi Messages for yourself when you log in to MyTax." From 1 June 2026, full MyTax-only delivery applies to tax correspondence. Paper-only delivery is retained for under-18s, persons under guardianship, and people who do not use e-services.
- [Verohallinto (Finnish Tax Administration)](https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/tax_card/tax-rate-and-income-ceiling/tax-bases/) — accessed 2026-05-21 — _T1_ — Tax bases for the 2026 cards include: capital-income tax rate of 30 percent up to €30,000 and 34 percent on amounts exceeding €30,000; public-broadcasting tax (yleisradiovero) at 2.50 percent on income exceeding €15,150 with a €160 cap; additional pension income tax at 5.85 percent on pension amounts exceeding €60,000. Cards 2026 take effect on 1 January.
- [Finlex / Oikeusrekisterikeskus (Finnish Statute Book)](https://www.finlex.fi/fi/laki/alkup/2025/20251140) — accessed 2026-05-21 — _T1_ — Statutory record for Laki vuoden 2026 tuloveroasteikosta (Act on the income-tax scale for 2026, Law 1140/2025). Published in the Finnish Official Gazette on 11 December 2025 and in force on 1 January 2026. Sets a top marginal earned-income tax rate of 52 percent and applies a 3.6 percent index adjustment to most brackets.
- [InfoFinland (KEHA Centre — multilingual newcomer aggregator)](https://www.infofinland.fi/en/work-and-enterprise/taxation) — accessed 2026-05-21 — _T1_ — Newcomer-facing summary of Finnish taxation: distinction between resident (over six months) and non-resident (six months or shorter) taxation; short-stay non-resident default flat tax-at-source rate of 35 percent on Finnish wages, with European Economic Area and treaty-country workers able to opt in to progressive taxation; routing of newcomers to Verohallinto and DVV for personal identity code and tax-card issuance.

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Canonical: https://publicservices.guide/finland/verohallinto-tax-card-verokortti-issuance-and-foreign-employee-rate/