FI
Foreign Expert Tax Regime
Active
Impatriate
Finland · special tax regime
Flat rate
25.0%
Duration
7 years
Prior non-residency
5 years
required before applying
Standard top income tax
37.5%
Finland, without the regime
Overview
- Regime
- Foreign Expert Tax Regime
- Country
- Finland
- Type
- Impatriate
- Status
- Active
- Effective from
- Jan 1, 2026
- Expires on
- —
Details
- Summary
- Flat 25% withholding on qualifying Finnish-source employment income for inbound experts and eligible returning Finnish nationals (from 2026).
- Eligibility
- Employee whose work requires special knowledge; cash salary at least EUR 5,800 per month during the regime; no unlimited Finnish tax liability in any of the five calendar years before starting work in Finland.
- Benefits
- 25% flat tax on qualifying employment income (sickness insurance included in the rate); pension insurance still payable.
- Requirements
- Application within 90 days of starting work in Finland.
- Limitations
- Not available if resident in Finland within the prior five calendar years; Åland municipal tax may apply in addition to the flat rate.
- Duration details
- Up to 84 months for qualifying foreign nationals; up to 60 months for qualifying Finnish nationals returning to Finland.
View source Law 1144/2025; PwC Finland 2026