What can you do with the Calculator?
Tax at source Calculator offers you an easy way to work out which one of the following alternatives will result in less tax:
A. Non-resident artist or sportsman pays flat tax at source at 15% rate on income earned in Finland, or
B. Non-resident artist or sportsman first receives a tax deduction for direct costs relating to the production of income in Finland, and then pays either progressive tax at source* on the net income (income paid to a physical person) or flat tax at source at the rate of 20.0% (from 2014 onwards) on the net income (income paid to a corporation).
If the result shows that the 'B' alternative is better, the recipient of income should file a claim to deduct the relevant costs. Please either make the claim at the same time when you request for the tax-at-source card, or if you already received the income, fill out a tax refund form.
Tax at source Calculator only gives a valid estimate of tax for an artist, musician or sportsman resident in another EU/EEA country receiving Finland-sourced income based on a personal performance or activity in Finland. Consequently, the Calculator feature cannot be used to work out tax at source payable for other types of payments or income.
Work in Finland and direct costs
First make your selection between person and corporate body as the recipient of income. Then fill in the euro amounts of income and any direct costs. If the recipient is a person, and coverage by Finnish social insurance is valid, you should additionally tick "Covered by Finnish social security system".
The personal activity by an artist, musician or sportsman refers to an actual endeavour or performance in Finland, such as a sports event or competition, or a concert organized in Finland. The performance should take place in Finnish territory or on board a Finnish ship or aircraft.
Only the costs that are directly linked with the Finnish activity are deductible. Examples of such costs are travel and accommodation that you have to pay yourself, so that the payer of your income has not reimbursed them to you in any way. To qualify for tax deduction, direct costs should be substantiated by copies of receipts or other documentation.
If you receive payments based on your personal activity as an artist, musician or sportsman on several occasions during the same calendar year, you should enter the total amounts for the entire year in Tax at source Calculator. For this reason, the Calculator will only give you a valid comparison result if you are able to input the total income and tax-deductible costs that cover the entire year.
In 2010, a Finnish payer pays to a foreign resident musician €1,000.00 for a performance in Finland. However, the trip to Finland has caused the musician direct costs amounting to €500.00. Tax at source Calculator will show that if the flat 15% rate is used, total tax will be €150.00, and if the direct-cost deduction and progressive tax at source is used, total tax will be €95.00. So, the Calculator recommends that the claim be filed to entitle the musician for tax deductions of direct costs.
Consequently, the musician should either claim deduction before receiving the income, or alternatively, fill out a tax at source refund form after receiving the income.
Feeding the numbers into the Calculator
Enter all numbers as euros and cents, using a comma to mark the cents.
E.g. 1000 euros and 25 cents: enter 1000,25.
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If you cannot start the Calculator
If you have pressed the right buttons but the Calculator does not start, please check your browser's Internet Settings. Select Tools - Internet Settings, go to the Security tab and select the option "Navigate sub-frames across different domains". Set this option to Enable.