Taxation

Before coming to Finland

Check with your local IRS office or a qualified U.S. tax accountant well before your departure, and ask them about all of the particulars relevant to Fulbright grants.

Please see the following IRS’ tax instructions:

• Information about Fulbright Grant taxation in the U.S.
• Information for U.S. citizens residing outside the U.S. on filing their U.S. tax return

Taxation in Finland

• Please read the following instructions to learn about your taxation during your time in Finland.
  • Instructions provided by tax specialists from Ernst & Young:
    • Taxation in Finland if you stay 6 months or less
    • Taxation in Finland if you stay over 6 months
  • Finnish Tax Administration’s (VERO) instructions for those arriving in Finland from overseas.
     

• For individual tax advice specific to your personal situation, please contact VERO. Your individual tax situation encompasses, for example, possible salary, different grants, and other income you may receive during your time in Finland. You can receive advising services in English by phone from the VERO or by visiting its offices. Please find contact details below.
   
• On occasion, the American Citizen's Services Unit at the American Embassy in Helsinki has a tax consultant information session. 
   
• You may also talk to the alumni of the program about their taxation experience, but please keep in mind that taxation situations are usually individual and cannot necessarily be compared with each other.

Please note that the grantee is responsible for handling their taxation.

FINNISH TAX ADMINISTRATION - VERO

Tax service in English for specific international tax situations: 
- Calling from Finland, Tel. 029 497 024 
- Calling abroad, Tel. +358 29 497 024 
- You can also visit the local tax office in your host town in Finland. Contact city-specific tax offices.

Reporting Your Grant to the Finnish Tax Authority

Your grant is paid for by the Fulbright Finland Foundation, from a bank account in Finland. An exception to this is the Fulbright-EDUFI Fellows whose grant is paid by their host institution in Finland as well as the Specialist, SUSI, and Fulbright Distinguished Awards in Teaching program grantees, whose grants are paid by the U.S. Department of State. 

In Finland, the grant payer is responsible for informing the Finnish tax authority about grants it has paid. Thus, if your grant is paid by the Fulbright Finland Foundation, the Foundation reports your total monthly stipends and payment years (based on the actual amount received/stated on your “Grant Authorization” sent to you by the Foundation for grant acceptance), plus travel and residence permit allowance (total amount for you and your dependents’ residence permits paid by the Foundation) to VERO.

The Fulbright Finland Foundation does not inform the U.S. authorities of your grants. If needed, you can use the “Fulbright Finland Foundation Grant Authorization" for the tax authorities in the U.S.

Keep Receipts for Any Expenses That May Be Tax-Deductible

Lecturers and researchers should be careful to keep receipts for any expenses that may be tax-deductible, including those for postage, travel, hotels, restaurants, and equipment modifications. Graduate students are usually less able to recover these expenses.