Who it is designed for
Special-expertise employees; qualifying teachers/researchers
How the tax treatment works
25% final tax at source on qualifying wages from 2026. The exact tax result depends on your income mix, social-security position, deductions and whether every entry condition remains satisfied.
What to check before relying on it
- Must become a Finnish tax resident when starting qualifying work.
- Normally at least €5,800 monthly pay and work requiring special expertise.
- No Finnish tax residence during the five calendar years before the starting year.
- University teachers and qualifying scientific researchers have exceptions to salary/expertise conditions.
A changed rate and two duration limits
At €100,000 of qualifying annual pay, the 25% source-tax illustration gives €25,000 tax. The €75,000 balance is before other statutory payroll contributions. From 2026, a qualifying returning Finnish citizen can be covered for up to 60 months, while a qualifying foreign citizen can use up to 84 months.
What to establish before accepting an offer
The normal €5,800 monthly requirement concerns cash salary, excluding benefits in kind. Teachers and qualifying researchers have exceptions. Åland has a distinct interaction between source tax and municipal tax, so this mainland illustration should not be used as an Åland payslip.
These examples explain the tax mechanism. They assume the stated income qualifies and are not payroll quotations. Compare this with other schemes →
Official rules and application details
Use the authority’s guidance to check qualifying income, documentation and deadlines before applying. Read the official Finland guidance