Foreign expert (key employee) tax regime (Finland)
A flat 25% tax on your Finnish salary for seven years.
Record checked Oct 21, 2026 · official source confirmed 14 Nov, 06:02 UTC
Summary
Foreign key employees working in Finland pay a flat 25% tax at source on Finnish salary (down from 32% since 1 January 2026) for their first 84 months of work (60 months for returning Finnish citizens).
Dream spread
A flat 25% tax on your Finnish salary for seven years.
Relocation reality check
Cash salary must be at least EUR 5,800 every month (benefits in kind don't count) and the work must require special expertise; request the key-employee tax card within 90 days of starting; not available if you were Finnish tax resident in the 5 prior calendar years.
Your fit signals
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See Solo & Household plansCheck: Income of EUR 5,800/month
Minimum income of EUR 5,800 per month.
Check: Local job required
The program expects a job with an employer in Finland — it is not a remote-work route.
Check: Family members not covered
Dependants are not included in this program — each family member needs their own route.
Reality engine
Four lenses on whether this move fits you — tap a panel to see the logic behind each signal.
Eligibility
Employees in roles requiring special expertise earning EUR 5,800+/month cash salary (no threshold for university teachers/researchers), not Finnish resident taxpayers in the 5 calendar years before starting; from 2026 also returning Finnish citizens.
Conditions
The program's rules on record, blockers first. Confirm each on the official source.
Income of EUR 5,800/month
BlockerMinimum income of EUR 5,800 per month. Derived from the program's stated requirement — the official source sets how income is measured (gross or net, period, family add-ons).
Local job required
CautionThe program expects a job with an employer in Finland — it is not a remote-work route.
Family members not covered
CautionDependants are not included in this program — each family member needs their own route.
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Income requirement
- 5,800 EUR per month≈ USD 6,516/month (approximate, as of 2026-10-21)
- Duration
- 84 months (about 7 years)
- Property purchase
- Not required
- Tax
- Flat 25% on Finnish-source salary from primary employment; up to 84 months.
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)$2,400
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
We are still curating 🇫🇮 Finland-specific communities. Meanwhile, these global boards answer relocation questions every day.
Communities being curated — start with r/expats meanwhile
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Life abroad, country comparisons, honest post-move retrospectives.
Source trail
Official links, the line we checked, and when we last checked it.
“vero.fi: "Since 1 January 2026, the rate of withholding at source is 25% on key-employee income"; "salary of at least €5,800 per month"”
Primary official sourceLast checked Oct 21, 2026- Secondary referenceLast checked Oct 21, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.