FI
Finland tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Finland triggers residency by permanent home OR 6+ months of continuous residence OR 'essential connection'. Three-year tail for Finnish citizens after departure (resident unless connections proven broken). Residents pay up to ~55% combined.
- 6 months of continuous Finnish residence = resident.
- Finnish citizens face a 3-year post-departure tail of presumed residency.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
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