Tax card for 2025 – Frequently asked questions
Starting in 2025, tax cards will become valid already on 1 January. Further, the income ceiling stated on the tax card is calculated for the full year, i.e. a period of 12 months. This means that you no longer need to revise your tax card just to make it valid from 1 January.
Instead, you can change your tax rate and income ceiling by requesting a new tax card at any time in 2025, if necessary. You can change your tax card as many times as necessary.
Page content:
- Tax card for 2025
- When will I get my tax card for 2025?
- When can I request a tax card for 2025?
- Which tax card will employers and other payors use in January 2025?
- If the payor uses the tax card for 2025
- If the payor uses the tax card for 2024
- Tax card for pension income in 2025 – will I automatically receive a new tax card if I already have a tax card for pension income for 2024?
- What information are the 2025 tax card and prepayments based on?
Tax card for 2025
When will I get my tax card for 2025?
You will receive your tax card for 2025 in MyTax between 23 November and 13 December 2024. If you have selected to receive tax mail on paper as well, you will also receive your tax card by post by the end of December. The 2025 tax card will enter into effect on 1 January 2025.
After you have received your 2025 tax card in MyTax, you can make changes to it by requesting a new tax card or a revised tax card.
Activate Suomi.fi messages to get a notification when your tax card becomes available in MyTax.
When can I request a tax card for 2025?
You can make changes to your tax card or request a new tax card as soon as you have received your 2025 tax card in MyTax. Activate Suomi.fi messages to get a notification when the tax card becomes available in MyTax.
As of 13 December 2024, everyone can make changes or request a new tax card for 2025.
January 2025
The 2025 tax cards will enter into effect on 1 January 2025. Further, the income ceiling stated on the tax card is calculated for the full year, i.e. a period of 12 months. Any holiday bonuses paid to you are included in the income ceiling.
Employers and other income payors will use the tax cards issued for 2025 in January. If the payor cannot use the 2025 tax card yet, they can still use your latest tax card for 2024 in January 2025. The payor will let you know which tax card they will use in January.
Employer or other payor uses the 2025 tax card
You will receive your tax card for 2025 both in MyTax and by post by the end of December. Everyone can find their card in MyTax by 13 December 2024.
Your employer or other payor must let you know well in advance that they will use the withholding rate stated in your 2025 tax card on your pay or other compensation paid to you. This way, you will know which tax rate is used when tax is withheld on your income in January.
Please note: if you receive income from multiple payors in January, some of the payors may use the latest 2024 tax card and some the 2025 tax card.
Employer or other payor uses the 2024 tax card
Your employer or other payor must let you know well in advance that they will use the withholding rate stated in the tax card valid at the end of 2024 on your pay or other compensation paid to you in January. This way, you will know which tax rate is used when tax is withheld on your income in January. If you want the payor to use the 2025 tax card in January, follow the payor’s instructions on how to submit the 2025 tax card details to their payroll system.
Please note: if you receive income from multiple payors in January, some of the payors may use the latest 2024 tax card and some the 2025 tax card.
If you receive pay or benefits for December 2024 in January 2025, it is treated as income received in 2025.
Tax card for pension income in 2025 – will I automatically receive a new tax card if I already have a tax card for pension income for 2024?
After you have requested a tax card for pensions once, the Tax Administration will automatically send information on your valid tax rate to your pension provider annually. This means that you do not need to request a new tax card every year.
However, request a new tax card for pension income for 2025 if you have received pension income for the first time in November or December 2024. In such a case, we will not be able to take your pension details into account in the tax card for 2025.
You can request a tax card for pension income as soon as you have received your 2025 tax card in MyTax. Activate Suomi.fi messages to get a notification when the tax card becomes available.
As of 13 December 2024, everyone can make changes or request a new tax card for 2025.
What information are the 2025 tax card and prepayments based on?
The Tax Administration calculates the tax rate for your tax card and the prepayment amount based on the income and deductions in your latest finalised tax assessment. If you requested a change to your tax rate or tax prepayment last year, your this year’s tax card and prepayment calculation are based on the revised data. Occasional income is not included in the taxable income.
You can see the bases in your prepayment decision, which you may receive with your tax card, for example. How to find your current tax card in MyTax.
Tax bases for earned income in 2025
- State income tax schedule 2025 (available in Finnish and Swedish, link to Finnish)
- Income tax rates of municipalities and parishes in 2025 (available in Finnish and Swedish, link to Finnish)
- Municipal income tax rate for non-residents (taxpayers living permanently abroad) 7.50%
- Health care contribution
- on wage and work income 1.06%
- on pensions, benefits and other income 1.45%
- Daily allowance contribution (for 16- to 67-year-olds)
- 0,00% for wage earners whose annual income is less than €16,862
- 0,84% for wage earners whose annual income is €16,862 or more
- 1,04% for self-employed individuals whose annual income is €16,862 or more
- 0,20% for self-employed individuals whose annual income is less than €16,862
- Additional tax on pension income 5.85% on the part of pension exceeding €47,000
- Public Broadcasting Tax 50% on income (capital and earned income) exceeding €15,150
- Åland Islands media fee €127 if income (capital and earned income in total) exceeds €14,000
The tax card and prepayment calculation takes into account, for example, the following deductions:
Tax rates for capital income
- 30% if capital income is no more than €30,000
- 34% on the part of capital income exceeding €30,000
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