Government proposal
Tax cards to enter into force from start of the year

Starting next year, tax cards will enter into force from the beginning of January. The aim is to clarify the tax withholding procedure and reduce the need to make changes to tax cards. The Government submitted its proposal for legislative amendments on 16 May.

To date, tax cards have entered into force from the beginning of February. Tax has been withheld in January based on the tax rate of the tax card in force at the end of the previous year. Starting from the beginning of 2025, tax cards will enter into force from the start of the year. The income threshold of tax cards will also be calculated based on the income for the entire year. 

This change will make the collection of withholding tax more clear for both payers and recipients. Customer surveys have shown, for example, that people have a hard time understanding when their tax card enters into force and how that effects the payment of withholding tax in January. The change will make the tax card procedure easier to understand and reduce the need for people to make changes to their tax cards. It will also reduce the work for payers caused by changes to tax cards.

It will also be possible to take income subject to precollection, such as rental income, into consideration in the withholding tax rate of your tax card. To date, it has only been possible to take a maximum of EUR 7,000 of this kind of income into account on your tax card.

The changes will be applied for the first time to tax cards for 2025. These tax cards will be made available to taxpayers in the MyTax service in November–December 2024. Tax cards sent by mail will arrive around mid-December. By activating the Suomi.fi Messages service, you will be notified electronically of your new tax card as soon as it is available in MyTax.  

Inquiries:
Pertti Nieminen, Ministerial Adviser, tel. +358 295 530 461, pertti.nieminen(at)gov.fi (government proposal)