🇫🇮 FOREIGN EXPERT TAX REGIME
Finland — Special Tax Regime
Status
Active
📋 DETAILS
Summary
Flat withholding tax regime for qualifying foreign experts working in Finland.
Eligibility
Foreign employee meeting Finnish foreign expert regime requirements.
Benefits
25% flat tax on qualifying employment income during the approved period.
Limitations
The 84-month duration applies to foreign nationals. Finnish nationals returning to Finland are limited to 60 months under the foreign expert rules.
Duration Details
Up to 84 months for qualifying foreign nationals; up to 60 months for qualifying Finnish nationals returning to Finland.
💰 FINANCIAL
Flat Rate
25.0%
Duration
7 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
44.0%
Corporate Tax
20.0%
ALV
25.5%
Capital Gains
34.0%
Treaty Count
75
📚 SOURCE
KPMG Global Mobility Services
View source →
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