Finland is often discussed as a relocation destination because of its quality of life, safety, education system, stability and work-life balance. But there is also a tax angle that many international specialists and employers may not know about.
Finland has a special tax-at-source regime for certain key employees arriving from abroad. If the conditions are met, the employee’s salary may be taxed at source at a special key employee rate. From January 1, 2026, this rate is 25%. Previously, it was 32%. Read more here.
This is not a general tax discount for everyone moving to Finland, and it is not automatic. It is a specific regime with speciffic conditions. But for senior international professionals, including many people in tech, it can be an important detail when considering relocation.
This is not a general tax discount for everyone moving to Finland, and it is not automatic. It is a specific regime with specific conditions. But for senior international professionals, including many people in tech, it can be an important detail when considering relocation.
In general, the regime may be relevant when the person:
• moves to Finland for work
• becomes a Finnish tax resident when the work starts
• receives a cash salary of at least €5,800 per month for the key employee duties
• has special expertise required for the role
• has not been a Finnish tax resident during the previous five calendar years
• works mostly in Finland during the tax year (EOR also counts)
• applies for the key employee tax-at-source card within 90 days of starting the work
• becomes a Finnish tax resident when the work starts
• receives a cash salary of at least €5,800 per month for the key employee duties
• has special expertise required for the role
• has not been a Finnish tax resident during the previous five calendar years
• works mostly in Finland during the tax year (EOR also counts)
• applies for the key employee tax-at-source card within 90 days of starting the work
The regime can also be relevant in an EOR setup, provided all the required conditions are met. There is also an important exception for academia. For people coming to Finland to teach at a Finnish higher education institution or to conduct scientific research for the common good, the minimum salary requirement does not apply. We personally know around 11 people from our community for whom this topic may be relevant, and we are sure there are more!
For those who are new to Finland, Vero is the Finnish Tax Administration. In simple words, this is the place that deals with tax cards, tax returns and many personal tax questions. And honestly, this is one of the things Finland does well. A lot can be done online through MyTax, Vero’s digital service, once your setup is in place.
If something is not clear, you can also contact Vero directly. They have English-speaking customer service, and in some cases you can book an appointment for an in-person visit. For someone who has just moved to Finland, this kind of structure really helps.
We see these questions come up often in our community. People are not only asking “Can I work from Finland?” They are also asking what local employment, payroll, taxes and admin will look like in real life. Thhat is why we believe topics like this should be part of relocation conversations from the beginning. The key employee regime will not apply to every case, but knowing that it exists helps both sides ask the right questions early.
At Nerdsbay, we help companies employ talent in Finland and Sweden through the Employer of Record model. For international teams, this can be a practical way to hire in the Nordics without opening a local entity from day one. For specialists, it can mean a clearer local employment setup while working with an international company.
This article is not tax advice, and every situation should be checked individually. But if Finland is on your relocation or hiring map, this regime is definitely worth knowing about.
