Flat rate
25.0%
Duration
7 years
Prior non-residency
—
required before applying
Standard top income tax
44.0%
Finland, without the regime
Overview
- Regime
- Foreign Expert Tax Regime
- Country
- Finland
- Type
- Impatriate
- Status
- Active
- Effective from
- —
- Expires on
- —
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.
View source KPMG Global Mobility Services