Limited taxable person
Limited tax liability means a person who lives abroad (or stays in Finland for a maximum of six months), but receives income from Finland. Such income can be, for example, salary, pension or royalties. The taxation of a limited taxpayer in Finland differs from the taxation of a person living in Finland (a general taxpayer).
Join our service—it's completely free!


The amount of withholding tax varies depending on the type of income, and as a rule, tax deductions cannot be made for it.
In general, a tax is levied on the income received from Finland by a limited taxpayer withholding tax
In certain cases, however, a limited taxable person may demand to be taxed progressively, in which case the taxation is similar to that of people living in Finland - this often requires more detailed explanations and the filing of a tax return.
Palkkaguru's solution for limited taxpayers:
The good news is that Palkkaguru Oy also offers a solution for small entrepreneurs with limited tax liability. If you live abroad, but you work or receive assignments from Finland, you can invoice your customers through Palkkaguru. We take care of the necessary tax deductions and notifications to the Tax Administration on your behalf in accordance with Finnish tax regulations.
This means that you can focus on your work, and we will make sure that your income is treated correctly from a tax point of view, whether you are a general or limited taxpayer. Contact us and we can find out the most suitable solution for your situation!
We are transparent
How to get started

1
This is about to whom you are invoicing

2
Choose all the services you want
This is about all optional services we are providing

3
Accept conditions and send the invoice
This is about confirming all the details and sending invoice information to be processed