Salary tax in Finland and Sweden (2026)
Salary tax in Finland and Sweden: where do you pay if you work in both countries? See how residence, workdays and the 183-day rule affect your 2026 wages.
If I live in Finland and work in both Finland and Sweden in 2026, where do I pay tax on my salary?
Finland generally taxes wages for work performed in Finland. Sweden may tax wages attributable to work performed there, subject to the Nordic tax convention. The outcome depends on your treaty residence, where you work and who employs you.
This article covers the 2026 income year. The workday split below is illustrative.
Establish your tax residence first
Finland and Sweden can both treat you as resident under their domestic rules. Moving to Finland may establish Finnish tax residence, while substantial ties to Sweden can keep you subject to Swedish domestic residence rules.
Article 4 of the Nordic tax convention starts with the permanent home available to you. If you have one in both countries, look at where your personal and economic ties are closer. If that does not resolve the question, the convention considers habitual residence and then nationality.
Allocate salary by where you work
For ordinary employment, Article 15 starts with the country where you physically perform the work. If you are a treaty resident of Finland and work for a Swedish employer, Sweden may tax the salary attributable to workdays in Sweden. Days spent working remotely from Finland generally generate wages taxable in Finland.
Suppose you work 80 days in Sweden and 120 days in Finland for a Swedish employer. If the same salary covers all 200 days on an equal basis, 40% is attributable to work in Sweden and 60% to work in Finland. Keep a calendar by employer and work location. Track bonuses or other pay separately if they relate to a different period or specific duties.
When the 183-day exception applies
If you work in Sweden for a Finnish employer while remaining a Finnish treaty resident, the wages for those days can remain taxable only in Finland when all the following conditions are met:
Your presence in Sweden is no more than 183 days in any 12-month period beginning or ending in the relevant tax year.
The employer is resident outside Sweden and pays the remuneration or has it paid on its behalf.
A Swedish permanent establishment or fixed base of the employer does not bear the remuneration.
The arrangement is not a hiring-out of labour.
Count days of physical presence for this test, including weekends spent in Sweden. Use actual workdays when allocating salary. The exception generally cannot shelter Swedish workdays paid by a Swedish-resident employer.
Declare the wages and check double-tax relief
A Finnish resident generally reports the full salary in Finland, including wages for Swedish workdays. Under the Nordic convention, Finland generally exempts ordinary employment income that Sweden may tax under Article 15(1), while it can take that income into account when setting the rate on other income. Confirm the relief that applies to your circumstances before filing.
If your foreign employer has no Finnish withholding obligation, you may need to request Finnish tax prepayments for the wages taxable there.
Check social insurance separately
A person who regularly works as an employee in more than one EU country generally falls under one country's social security system. If you reside in Finland for social security purposes and carry out at least 25% of your work there, Finnish legislation generally applies. The competent institution can confirm the applicable legislation through an A1 certificate. If you have multiple employers and live in Finland, you generally apply to the Finnish Centre for Pensions yourself.
FAQ
Does my Swedish employer make all my salary taxable in Sweden?
For ordinary employment, work location matters. A Finnish treaty resident who works remotely from Finland for a Swedish employer generally pays Finnish income tax on the wages for those days.
Can Sweden tax me if I work there for fewer than 183 days?
Yes. Sweden can generally tax wages for work performed there for a Swedish-resident employer, even during a short stay.
Should I report Swedish wages that are exempt in Finland?
Yes. Report the income in Finland and indicate the foreign work and tax treatment. Exempt wages can affect the tax rate on other income.
Does an A1 certificate decide where my salary is taxed?
The certificate establishes the applicable social security legislation. Income tax follows domestic law and the Nordic tax convention.
Sources
Finnish Tax Administration, tax residency and treaty residency of individuals
Nordic tax convention, Swedish consolidated text (SFS 1996:1512)
Finnish Tax Administration, remote work in Finland for a foreign employer
This article provides a general framework and does not constitute personalised tax advice. Rules can change from year to year and the treatment depends on your exact circumstances.
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