Tax card 2026 — how to calculate the right withholding percentage
A tax card (verokortti) is a document that tells your employer what percentage to withhold from your salary as advance tax. The right withholding percentage ensures taxes are paid evenly throughout the year — avoiding a surprise back-tax bill or a large refund when the tax assessment arrives.
2026 brings updated tax brackets and deduction thresholds. This article explains how the withholding percentage is calculated and what to watch out for to get it right.
What is a tax card?
A tax card is a document issued by the Finnish Tax Administration (Verohallinto) that specifies the withholding percentage your employer must use. Employers retrieve the information directly from the Tax Administration's system — you do not need to hand over a physical card.
The Tax Administration automatically calculates a new tax card for everyone each January based on the previous year's data. The new card takes effect automatically from 1 January.
You can request a new or updated tax card at any time via OmaVero (omavero.vero.fi) if your income changes significantly during the year — for example after a pay rise, a new job, or receiving side income.
How the withholding percentage is calculated
The withholding percentage is calculated from estimated annual income, taking into account all income taxes and deductions:
- Estimated annual income — based on monthly salary or other earned income
- Municipal tax— your home municipality's rate (ranges from 4.70% to 19.70%)
- Progressive state income tax — by bracket from 12.64% to 37.50%
- Basic deduction (perusvähennys) — up to €4,265, phases out above €3,600 in net earned income
- Work income deduction (työtulovähennys) — up to €3,430, accrues above €2,500 earned income, phases out above €33,000
- TyEL (7.30%), unemployment insurance (0.89%), health insurance (1.10% + 0.88%) — these are separate statutory contributions included in the total withholding
The tax card percentage is designed so that withheld advance tax matches the final tax bill as closely as possible — meaning no large back-tax bills and no large refunds.
Recommended withholding percentage by salary level
The table below shows typical withholding percentages at different salary levels. The range reflects the difference between a low and a high municipal tax municipality.
| Gross salary/month | Estimated withholding% | Note |
|---|---|---|
| €2,000 | ~21–24% | Helsinki vs. high municipal tax |
| €3,000 | ~26–29% | Additional income raises the rate |
| €4,000 | ~29–32% | State income tax progression starts to bite |
| €5,000 | ~32–35% | Above €40,100 annual income |
| €7,000 | ~37–40% | Highest marginal tax rate |
Percentages are indicative. Exact rate depends on municipality, deductions, and other income sources.
Back tax and the +2 pp safety rule
If your withholding percentage is too low, you will owe jäännösvero (back tax). Back tax carries a 7% interest charge in 2026. The Tax Administration does not give free credit.
Practical tip: request a percentage that is 2 percentage points higher than the calculated estimate. A small spring refund is always preferable to a surprise bill.
The safety rule is especially important if you have:
- Side income (freelance, rental income, fees)
- Performance-based pay or commission
- Multiple simultaneous employers
- An expected pay rise mid-year
Order a tax card from OmaVero
The official way to order or update a tax card is the Tax Administration's OmaVero service at omavero.vero.fi. Changes generally take effect from the start of the following month.
Before logging in to OmaVero, estimate your expected annual income as accurately as possible. Use the calculator below to estimate your net salary and effective tax rate before submitting your tax card request.
Estimate your net salary before ordering your tax card
Calculate net salary and estimate the right withholding percentage →