🇫🇮
Finnish tax card (verokortti) issuance and foreign-key-employee rate
Document Checklist
henkilötunnus · personbeteckning
Finnish personal identity code
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
Without a Finnish personal identity code, a tax card cannot be applied for through any channel.
passi · pass
Valid passport or national identity card
Required for: Identification at in-person visits and online identity verification flows
Form: Original document, valid for the duration of the application process
Carried physically to in-person service-point visits.
oleskelulupa · uppehållstillstånd
Residence permit, registration certificate, or visa
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)
Conditional on nationality and residence status.
työsopimus · arbetsavtal
Employment contract or written employer statement
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
Mandatory only for the key-employee route.
tuloarvio · inkomstuppskattning
Estimated annual gross income
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
Update via MyTax whenever income, employment status, or deductions change materially during the year.
vähennykset · avdrag
Estimated deductions
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-todistus · A1-intyg
A1 social-insurance certificate
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
Affects how the Finnish health-insurance contribution component is applied.
rekisteröintilomake · registreringsblankett — Form 6150e
Registration information on foreigner
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
verokorttihakemus · skattekortsansökan — Form 5042e
Tax-card application form (paper channel)
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
View full guide
→