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

Researched from official sources · May 21, 2026

The verokortti (skattekort) is the tax card that states the withholding percentage every payer must apply to a worker's Finnish income.

The Finnish Tax Administration issues it free of charge to wage-earners, pensioners, benefit recipients, and trade-income recipients. Newcomers apply through MyTax (OmaVero · MinSkatt), at a Verohallinto service point, or on Form 5042e by post once a Finnish personal identity code is on file. High-earning specialists meeting the special-expertise and salary criteria may apply for a foreign-key-employee tax-at-source card under the Foreign-Key-Employee Source Tax Act.

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

What You Need

Tap to check off items as you gather them

Additional Items

  • Income-tax scale for 2026: top marginal earned-income rate is 52 percent, with a 3.6 percent index adjustment applied to most brackets. The 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 from 1 January 2026.
  • Foreign-key-employee tax-at-source rate: 25 percent from 1 January 2026 (reduced from 32 percent applied through 31 December 2025). Statutory basis: Foreign-Key-Employee Source Tax Act (Laki ulkomailta tulevan palkansaajan lähdeverosta, 1551/1995); the specific 2026 amending Act introducing the 25 percent rate carries a STATUTE-PENDING identifier at last verification (exact amending-act number not yet directly verified from the canonical statute portal).
  • Foreign-key-employee duration caps: up to 84 months of work for foreign nationals (extended from 48 months at the start of 2024). For Finnish citizens returning to Finland under the 2026 expansion, the cap is 60 months. The 5-year non-resident prerequisite applies to the returning-Finnish-citizen path: the applicant must have been a non-resident of Finland for at least five preceding calendar years.
  • Foreign-key-employee salary threshold: cash salary of at least €5,800 a month for the duties as a key employee. Teachers and researchers at a Finnish institute of higher education are exempt from the salary minimum.
  • Foreign-key-employee filing window: the application must reach Verohallinto within 90 days of the start of employment in Finland.
  • Åland Province foreign-key-employee rate: 7.3 percent from 1 January 2026, set by Ålands författningssamling 119/2011. The worker is additionally liable for Åland municipal income tax. The 25 percent mainland rate does not apply to wages earned for work performed in the Province of Åland.
  • Verohallinto digital-correspondence transition: enacted-phased with two force-dates. From 14 April 2026, letters are delivered electronic-first via Suomi.fi Messages. 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.
  • Short-stay non-resident default flat tax-at-source rate: 35 percent on Finnish wages for non-EEA, non-treaty workers staying six months or shorter. Workers from European Economic Area or treaty jurisdictions may opt in to progressive taxation by filing an application with Verohallinto.

Step-by-Step

  1. 1

    Confirm your tax-residency status before applying

    1. 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).
    2. 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.
    3. 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."

    Verohallinto — Arriving in Finland (vero.fi ↗)
  2. 2

    Secure a Finnish personal identity code (henkilötunnus)

    1. 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.
    2. 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.
    3. Bring your passport or national identity card. Non-EU and non-EEA newcomers should also bring the residence permit or visa.

    ⚠️ Watch out: 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. 3

    Choose your application channel

    1. 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.
    2. 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.
    3. 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. 4

    Submit the tax-card application

    1. 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.
    2. 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.
    3. 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.
    4. Foreign-key-employee applicants tick the key-employee box on Form 5042e and enclose the employment contract demonstrating salary and special-expertise duties.
    Verohallinto — Tax card (vero.fi ↗) Verohallinto — Key employees from other countries (vero.fi ↗)
  5. 5

    Deliver the tax card to your employer before the first payday

    1. 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.
    2. If not, download the PDF card from MyTax and forward it to your employer's payroll team.
    3. 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. 6

    Activate Suomi.fi Messages for ongoing correspondence

    1. 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.
    2. Check the MyTax inbox regularly for the revised tax card, the annual pre-completed tax return, and any complementary-evidence requests.
    3. Verohallinto states plainly: "you will automatically activate Suomi.fi Messages for yourself when you log in to MyTax."

    ⚠️ Watch out: 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. 7

    Update the card during the year if circumstances change

    1. 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.
    2. 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.
    3. 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.

Local Tips from the Community

  • 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.

What Could Go Wrong

Secure a Finnish personal identity code: Newcomer arrives without an identity code and cannot register with the Digital and Population Data Services Agency yet

Recovery: Request a tax-only personal identity code at a Verohallinto service point — sufficient for tax-card purposes pending municipality-of-residence registration with DVV.

Submit the tax-card application via the chosen channel: Employer pays the first payday before the card is on file

Recovery: The payer must apply the default no-card withholding rate (60 percent on wages). Lodge the application via MyTax the same day the identity code is issued and authorise the employer to retrieve the card through the Incomes Register; reclaim any over-withholding via the annual tax return.

Deliver the tax card to the employer: Employer is not authorised to retrieve cards through the Incomes Register

Recovery: Download the PDF card from MyTax and forward it to the employer before the first payday; the percentage on the card then governs the first payslip.

Update the card during the year: Income, deductions, or employment status change materially and the existing card no longer matches the calculation

Recovery: Request a revised card via MyTax. The new card replaces the previous one for the remainder of the calendar year; the income ceiling (tuloraja · inkomsttak) and the withholding percentage are recalculated.

Apply for the foreign-key-employee tax-at-source card: Application is filed more than ninety days after employment commencement

Recovery: The worker is taxed under the ordinary progressive system for the period before the card is issued. From the date the key-employee card takes effect, the flat rate applies to subsequent wages within the duration cap.

Activate Suomi.fi Messages: Newcomer relies on a postal address abroad and misses the digital-first switchover

Recovery: Log in to MyTax to activate Suomi.fi Messages automatically; thereafter Verohallinto correspondence is delivered through the digital inbox. Residual paper-only delivery is retained for under-18s, persons under guardianship, and people who do not use e-services.

Costs

Item Amount Payment Notes
Tax card application — verokortti issuance €0 No payment required — free service 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 No payment required — free service 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.
Tax card application — verokortti issuance €0
Payment:
No payment required — free service
Notes:
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
Payment:
No payment required — free service
Notes:
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.
Total: €0

FAQ

Documents

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.

General

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.

After This Process

  • → Activate Suomi.fi Messages on first MyTax login so that subsequent Verohallinto correspondence — including the annual pre-completed tax return and any revised tax cards — is delivered to your digital inbox.
  • → Authorise your employer to retrieve tax cards through the Incomes Register so that future revisions are pushed automatically and do not require a manual PDF forward.
  • → If you are a construction-site worker, apply for a Finnish tax number (veronumero · skattenummer) at a Verohallinto service point; the tax number is recorded in a separate public register and is required in addition to the tax card.
  • → Register with the Social Insurance Institution Kela (Kansaneläkelaitos · Folkpensionsanstalten) for social-security coverage and the Finnish health-insurance card.
  • → Where applicable, register your municipality of residence at the Digital and Population Data Services Agency (DVV) so that the tax-only personal identity code is upgraded to the full code with population-register entry.

Sources

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More in Finland

8 sources cited last accessed 2026-05-21

T1 official portal · T2 embassy/consulate · T3 news · T4 community — higher tier wins on conflict. methodology →

  1. T1
    Verohallinto (Skatteförvaltningen · Finnish Tax Administration) 2026-05-21

    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.

    vero.fi
  2. T1
    Verohallinto (Finnish Tax Administration) 2026-05-21

    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."

    vero.fi
  3. T1
    Verohallinto (Finnish Tax Administration) 2026-05-21

    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.

    vero.fi
  4. T1
    Verohallinto (Finnish Tax Administration) 2026-05-21

    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.

    vero.fi
  5. T1
    Verohallinto (Finnish Tax Administration) 2026-05-21

    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.

    vero.fi
  6. T1
    Verohallinto (Finnish Tax Administration) 2026-05-21

    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.

    vero.fi
  7. T1
    Finlex / Oikeusrekisterikeskus (Finnish Statute Book) 2026-05-21

    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.

    finlex.fi
  8. T1
    InfoFinland (KEHA Centre — multilingual newcomer aggregator) 2026-05-21

    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.

    infofinland.fi
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