A wage regime with its own eligibility test
From 2026, qualifying wages can be subject to 25% final source tax. Ordinary investment income and other income remain separate. In Åland the rule uses 7.3% source tax plus municipal income tax. This tax treatment is not part of the immigration decision.
The main conditions
Vero includes Finnish employers, Finnish permanent establishments and effectively managed entities in the employer test. Particular Finnish payroll-provider and group shadow-payroll arrangements can also qualify. Payment from abroad alone does not settle eligibility; an unrelated foreign remote-work contract is not automatically covered.
| Test | What must be checked |
|---|---|
| Arrival | Become Finnish tax resident when starting the qualifying work |
| Finnish-source wages | Ordinarily, work is mainly performed in Finland for an employer based there; review the specific statutory alternatives and payroll arrangements. |
| Pay | Ordinarily at least EUR 5,800 cash pay per month throughout qualifying work |
| Role | Special expertise; qualifying public-benefit research/teaching has exceptions to the salary/expertise tests |
| Prior residence | Not Finnish tax resident during the five preceding calendar years |
| Maximum period | 84 months for foreign citizens; 60 months for eligible Finnish returners starting from 2026 |
| Application | Request the dedicated tax-at-source card within 90 days of starting the work |
Compare the whole result
No employee health-insurance contribution is collected under the key-employee source-tax regime. Pension, unemployment and applicable employer insurance obligations remain separate. Compare ordinary and special taxation using actual deductions, other income and insurance coverage; qualifying-wage expenses and the deadline for choosing ordinary assessment also matter.
Do not use the EUR 3,937 specialist-permit salary requirement as the tax-regime threshold. A person can satisfy immigration requirements and fail the separate tax test.
Prepare and monitor the application
| Stage | Action | Evidence or follow-up |
|---|---|---|
| Before work begins | Confirm residence history, employment dates, salary and role | Retain the contract and evidence of the prior nonresident period |
| Within the application window | Apply to Vero for the special card | Send the issued card to payroll and confirm the correct treatment |
| During the assignment | Monitor continued eligibility and employer/work-location changes | A change may require a new card or ordinary taxation |
| Before the end | Review expiry, extension and the next year’s position | Use the specific card/extension deadlines; do not assume automatic renewal |
Sources & research notes5 references
Sources supporting this guide. Research draft awaiting editorial review.
