Destination guide · Northern Europe

Moving to Finland from the U.S.

Name: Finland
Address: Finland

Which permit fits an employee, an entrepreneur, a student or someone with Finnish roots, the 2026 salary and income tests in euros, the U.S. tax treaty and Social Security agreement, and what tax, health care, rent, property and paperwork involve, with every figure taken from, or calculated from, an official source and dated.

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Rules and figures checked: October 2026Official sources: 156

CurrencyEuro (€)€1 = $1.1367 (ECB, Sep 24, 2026)¹

EU / SchengenYes / YesEU since 1995, the euro since 1999, Schengen since 2001²

Retirement visaNone namedMigri names no retirement or own-means permit; no digital nomad permit either^3,4

Specialist salary€3,937 a monthGross, in 2026, about $4,475; the same figure for the EU Blue Card^5,6

U.S. tax treatyYes, signed 1989Social Security agreement in force since November 1, 1992^7,8

Citizenship8 years’ residence5 years in some cases, such as meeting the language requirement with firm ties to Finland; dual citizenship allowed^9,10,11

What changed recently

What Has Changed in Finland Since 2024

Finland has made permanent residence and citizenship harder to reach, raised its permit fees, cut the tax rate for foreign key employees and rewritten its tenancy law, and several 2027 changes are either already law or before Parliament. The changes, newest first; anything not yet law is marked as pending “as of October 4, 2026”.

October 1, 2026: a reform of the Act on Residential Leases (Act 531/2026). On leases signed from that date, a landlord’s notice is 4 months once the tenancy has lasted two years, and 3 months before that; the old rule was 6 months after one year, and leases signed before October 1, 2026 keep it unless the parties agree otherwise. A deposit must be returned, released or its retention notified in writing within 14 days of the lease ending¹².
September 21, 2026 (pending as of October 4, 2026): the government sent Parliament its 2027 budget, with bill HE 174/2026, which would raise the state income tax brackets by 3.2% and leave the rates unchanged, so that the top rate of 37.5% would start at €53,800^13,14. The same day it sent bill HE 185/2026 on health care client fees, planned to take effect on March 1, 2027¹⁵. Neither bill was law as of October 4, 2026.
September 1, 2026 (pending as of October 4, 2026): the Interior Ministry proposed setting the income thresholds for family reunification by government decree, and said they are expected to be increased; the consultation closed on October 2, 2026¹⁶.
June 16, 2026: the President approved a citizenship test. The law takes effect on January 1, 2027 and applies to applications submitted on or after March 1, 2027, for applicants aged 18 to 64^17,18.
April 2026: new EU rules for bringing pets apply from April 22; the United States is on the list that needs no rabies antibody test^19,20. On April 1, the security-of-supply fee on electricity rose from 0.013 to 0.085 cents per kWh²¹.
January 8, 2026: permanent residence now normally needs 6 years on a continuous permit, 2 years’ work history in Finland and Finnish or Swedish at a satisfactory level, with faster routes after 4 years²².
January 1, 2026: Migri’s fees rose: a first employed-person permit online went from €590 to €750, permanent residence online from €240 to €380²³. The tax at source for foreign key employees fell from 32% to 25%²⁴. Inheritance is taxed from €30,000 instead of €20,000, gifts from €7,500 instead of €5,000, and the reduced VAT rate fell from 14% to 13.5%²⁵. Kela now pays back €8 of a private doctor’s visit²⁶.
December 17, 2025: citizenship applicants fail the means test if they drew unemployment benefit or social assistance for more than three months in total in the past two years²⁷.
October 12, 2025: the EU’s Entry/Exit System started, replacing passport stamps with fingerprints and a facial image²⁸.
July 15, 2025: citizens of states named by government decree are barred from buying real estate. U.S. citizens are not barred, but, like other buyers from outside the EU and EEA, need a Ministry of Defense permit to buy real estate²⁹.
June 2025: from June 16, spouses of non-Finnish sponsors must both be at least 21^30,31. From June 11, a work-permit holder who loses a job has a 3- or 6-month protection period before Migri starts withdrawing the permit^32,33.
October 1, 2024: the residence period for citizenship rose from 5 years continuous (or 7 in total) to 8 years⁹.
September 1, 2024: a first residence permit applied for inside Finland can now be refused, with exceptions, and a late extension application can be refused³⁴.
January 1, 2024: the transfer tax on a home fell to 1.5% for apartments and 3% for real estate, and first-time buyers lost their exemption^35,36.

Already set for 2027, and still pending. Set in law: the citizenship test for applications from March 1, 2027¹⁸. Pending as of October 4, 2026: the 2027 income tax scale¹⁴, the health care fee bill¹⁵, and the family reunification income decree¹⁶. Not yet published as of October 4, 2026: the 2027 municipal tax rates, which the Tax Administration publishes after the municipalities set them, and Migri’s 2027 salary floors, which it reviews every year^37,38.

On this page

Who Finland suits
Residence permits and money tests
Permanent residence and citizenship
Step by step, in the right order
Cost of living and rents
Health care
Taxes, the treaty and Social Security
Renting and buying
Where to live
Registration, banks, driving, pets
Schengen, EES and ETIAS
A 12-month timeline
Questions
Sources

Is Finland for you?

Who Finland Suits, and Who It Frustrates

Finland suits Americans with a Finnish job offer, a business plan, a place at a Finnish university or a Finnish parent or grandparent. It frustrates retirees and remote workers, because neither has a permit of their own, and anyone in a hurry to settle for good.

In its favor

Fast work permits: specialists, EU Blue Card holders and start-up entrepreneurs can get a first decision in two weeks on the fast track³⁹.
Finnish roots count: if a parent or grandparent is or was a Finnish citizen by birth, you can get a permit with no income test and an unrestricted right to work⁴⁰.
A U.S. income tax treaty under which U.S. Social Security paid to a Finnish resident, or to a U.S. citizen, is taxable only in the United States⁷, and a totalization agreement in force since November 1, 1992⁸.
Dual citizenship is allowed¹¹.
Low, capped public health care fees once you have a municipality of residence: in 2026 a health-center doctor’s visit costs at most €30.20, most fees stop once you have paid €815 in a year^41,42, and in 2026 Helsinki charges nothing for a doctor or nurse visit at its health stations (City of Helsinki price list of May 28, 2026)⁴³.
Prices are easing: old apartments sold for 3.3% less nationally in August 2026 than a year earlier, and rents on non-subsidized apartments rose just 0.1% in a year to the second quarter of 2026^44,45.

Against it

No retirement, own-means or digital nomad permit. Migri’s most common grounds are studies, work, self-employment, family ties and remigration³, and working remotely for a foreign company is not a ground for a work permit⁴.
Property buys you no residence: owning land, property or housing-company shares is not grounds for a permit or citizenship⁴⁶.
A long road to settle: permanent residence normally takes 6 years plus 2 years’ work in Finland and Finnish or Swedish at a satisfactory level²², and citizenship 8 years as the main rule⁹.
Public health care depends on a municipality of residence. Without one, a newcomer from outside the EU is entitled only to emergency care and may be billed for it⁴⁷.
High earned-income tax: a state rate of up to 37.5% from €52,100 of taxable income in 2026⁴⁸, plus a flat municipal tax of 4.70% to 10.90%³⁷.
Long, dark winters: January averages −3.1°C (26°F) in central Helsinki and −10.3°C (13°F) at Rovaniemi airport, on the 1991–2020 normals⁴⁹.

Residence permits

Which Permit Fits You, and What It Takes in 2026

As an American you can visit Finland and the rest of the Schengen area without a visa for up to 90 days in any 180-day period⁵⁰. To stay longer you need a residence permit, and you must apply for your first one abroad and wait for the decision there before you come⁵¹. A few ground rules apply to every route:

Permit types: an A permit is continuous, for someone moving to Finland for a longer period, and is the one that leads to permanent residence; a B permit is temporary; P is permanent and P-EU is EU long-term resident status⁵².
Applying inside Finland: since September 1, 2024, a first permit applied for in Finland can be refused, with exceptions such as family members of Finns, students and researchers; you need a national passport, and an extension applied for after the permit expired can be refused³⁴.
Money of your own: where a permit requires “secure means of support”, the 2026 threshold is €1,210 net a month in the Helsinki area (Espoo, Helsinki, Kauniainen and Vantaa), €1,090 in other large municipalities and €1,030 elsewhere, with more for a second adult or a child⁵³. For the permit on other grounds, the funds must be in your own bank account, sponsorship agreements from relatives, friends or employers are generally not accepted, and social benefits do not count⁵⁴.
Property is not a ground: owning land, property or shares in a housing company in Finland is not sufficient grounds for a residence permit or citizenship⁴⁶.

Main routes for U.S. citizens, 2026. Processing times are Migri’s published estimates of October 4, 2026 for a first permit, which it updates every two months. Checked October 4, 2026.
Route	Made for	Money or salary test, 2026	Processing: most cases / legal maximum
Specialist	Expert work, normally with a degree⁵	Gross salary of at least €3,937 a month; fringe benefits do not count⁵	2 weeks / 2 months; fast track available^55,39
EU Blue Card	A job of at least six months, with a degree of at least three years or five years’ higher professional experience⁶	At least €3,937 a month⁶	2 weeks / 2 months; fast track available^55,39
Employed person	Other jobs, granted for a field of work; a labor-market test may apply⁵⁶	At least the collective-agreement wage and €1,600 gross a month in total⁵⁶	1 month / 2 months⁵⁵
Entrepreneur	Sole traders, partners, and managers who own at least 30% of a company and work in it⁵⁷	A profitable business that supports you⁵⁷	1 month / 2 months⁵⁵
Start-up entrepreneur	Founders with a positive start-up statement from Business Finland (no more than four months old)⁵⁸	€1,210 / 1,090 / 1,030 net a month, for at least a year, in your own account⁵⁸	2 weeks / 2 months; fast track available^55,39
Studies	Students admitted to a Finnish institution⁵⁹	€800 a month, or €9,600 in the bank for studies of a year or more⁵⁹	1 month / 3 months⁵⁵
Descendant of a Finnish citizen	Children and grandchildren of someone who is or was a Finnish citizen by birth⁴⁰	None⁴⁰	12 months in most cases; no legal maximum is given⁵⁵
Family member	The spouse or child of someone living in Finland⁶⁰	A household income test, unless the sponsor is a Finnish citizen^60,53	Legal maximum 9 months; Migri reports backlogs^31,55
Other grounds	Discretionary cases outside the usual grounds³	€1,210 / 1,090 / 1,030 a month for the whole permit period⁵⁴	12 months in most cases, 24 in a minority; no legal maximum⁵⁵

Links for each route go to Migri’s own pages, listed in the sources below. In dollars at the ECB rate of September 24, 2026 (€1 = $1.1367), €3,937 is about $4,475, €1,600 about $1,819, €1,210 about $1,375 and €9,600 about $10,912¹. Migri reviews its salary floors every year³⁸; the figures above are the 2026 ones, and no 2027 figures had been published as of October 4, 2026. For 2027, check Migri’s income-requirement pages for the 2027 figures before you rely on them.

Migri’s fees in 2026, online and on paper. Checked October 4, 2026.
Application	Online	Paper
Employed person	€750	€950
Specialist, EU Blue Card, researcher and other work permits without a labor-market test	€530	€630
Start-up entrepreneur	€650	€800
Other entrepreneur	€750	€900
Studies	€600	€750
First permit, general	€750	€800
Extended permit	€230	€430
Permanent residence or P-EU	€380	€600
Citizenship	€550	€650
D visa	€95	€120

Source: Migri, “Fees of the Finnish Immigration Service (EUR) in 2026”⁶¹. The permit on other grounds and the descendant’s permit are paper applications at €800^54,40. Fees are set by a decree of the Ministry of the Interior and were raised on January 1, 2026²³. Migri refunds a fee only in the cases on its refund page; a refusal is not one of them⁶².

Salary check

Does Your Salary Meet the 2026 Floor?

Choose the route and enter your gross monthly salary in dollars or euros. Each route is checked only against its own figure: €1,600 for an employed person, €3,937 for a specialist or an EU Blue Card^38,5,6, and, for the separate tax rule for foreign key employees, a cash salary of €5,800²⁴. Dollars use the ECB rate of September 24, 2026 (€1 = $1.1367)¹; we compare to the exact cent.

A salary check only, using Migri’s 2026 figures. An employed person must also be paid at least the collective-agreement wage, and at most half of the salary may be fringe benefits; for a specialist, fringe benefits do not count at all^56,5. The Blue Card also needs a degree from studies of at least three years or five years’ higher professional experience, and a job of at least six months⁶. The key-employee rule is a tax rule with its own conditions, set out under taxes²⁴. These are Migri’s 2026 figures, which it reviews every year³⁸; for 2027, check Migri’s income-requirement pages before you rely on this check. Meeting a figure does not mean a permit will be granted.

Applying from the United States

You apply online in Migri’s Enter Finland service or on paper, and then prove your identity in person, either at a Finnish mission, meaning an embassy or consulate, or at a VFS Global application center⁶³. Ask Finland’s missions in the United States which office serves your state before you book; we could not verify the U.S. locations ourselves. On the fast track, you must prove your identity within five working days of applying, and your employer must add the terms of employment within two working days³⁹.

Some permits come with a D visa, a 100-day national visa that lets you travel to Finland as soon as the permit is granted: they include specialist, Blue Card, start-up, top and middle management, studies, research and, where the employer is certified, employed-person permits. The D visa costs €95 online or €120 on paper in 2026^64,61.

How long Migri says decisions take, as published on October 4, 2026. If Migri has not started on your application within the shorter estimate, the longer one applies. Checked October 4, 2026.
First application	Most cases	Minority of cases	Legal maximum
Specialist or EU Blue Card	2 weeks	2 months	2 months
Employed person	1 month	2 months	2 months
Entrepreneur	1 month	2 months	2 months
Start-up entrepreneur	2 weeks	2 months	2 months
Studies	1 month	6 months	3 months
Descendant of a Finnish citizen by birth	12 months	9 months	None given
Other grounds	12 months	24 months	None given

Source: Migri, processing times⁵⁵. Migri explains that if it has not started processing your application within the shorter estimate, the longer estimate applies; the figures are published as Migri gives them, even where the minority figure is the shorter one. For family members Migri gives no estimates while it clears a backlog, only the legal maximum⁵⁵.

No retirement visa, and what “other grounds” means

Finland has no permit for retirees or for people living on their own means. Migri lists the most common grounds for a residence permit as studies, work, self-employment, family ties in Finland and remigration³. Anything else is considered as a permit on “other, special grounds”, and Migri’s examples are an established dating relationship, with plans to marry, with a Finnish citizen or someone with a Finnish residence permit, and being a victim of human trafficking; travel does not count³. No official page we read names retirement or financial independence as such a ground, so we cannot tell you that a retiree would be granted one.

How it works: paper application only, €800 for a first permit and €430 for an extension in 2026⁵⁴.
Money: at least €1,210, €1,090 or €1,030 a month in 2026, by place of residence, for the whole permit period; for a one-year permit, 12 months’ worth, or €14,520 in the Helsinki area^54,53.
Work: your right to work is restricted⁵⁴.
Time: 12 months in most cases and 24 months in a minority, with no legal maximum (Migri’s estimate of October 4, 2026; it is updated every two months)⁵⁵.

The realistic non-work routes. For an American who will not work or study in Finland, the routes Migri sets out with clear rules are Finnish descent (below) and family ties, where family members of a Finnish citizen do not need to meet the income test^40,53. If neither fits, talk to a Finnish immigration lawyer before you spend €800, the 2026 fee, on a discretionary application.

No digital nomad permit

Working remotely for a foreign company “does not on its own constitute grounds for a residence permit on the basis of work”, and Migri does not count income from remote work toward a work permit’s income test⁴. If you are already in Finland on a permit on another ground, such as family or studies, you are allowed to work remotely for a foreign company⁴.

Working for a Finnish employer

Specialist: expert work, normally needing a degree, paying at least €3,937 gross a month in 2026, without fringe benefits. A first permit is granted for up to two years. Fee €530 online in 2026; the 14-day fast track is available^5,61,39.
EU Blue Card: at least €3,937 a month in 2026, a degree from studies of at least three years or five years’ higher professional experience, and work lasting at least six months. It is issued for up to two years, or the length of the job plus three months⁶.
Employed person: pay of at least the collective-agreement wage and €1,600 gross a month in total in 2026; part-time work is allowed but zero-hours contracts are not, and at most 50% of the pay may be fringe benefits. The permit is granted for a field of work and may need a labor-market test. Fee €750 online in 2026^56,38.
How long: a work-based permit usually runs for the length of the job, up to four years⁶⁵.
If you lose the job: since June 11, 2025, Migri will not start withdrawing the permit for 3 months (an employed-person permit held for under two years, and similar) or 6 months (specialist, Blue Card, top or middle management, ICT specialist or manager, or any work permit held for two years or more)^33,4. Employed-person permit holders may also take jobs in national labor-shortage sectors without a new permit³².
No statutory minimum wage: pay floors come from collective agreements⁶⁶, which is why Migri checks both the agreement wage and its own euro floor.

Your own business

Entrepreneur: for sole traders, partners, or managers who own at least 30% of a company. You need a Business ID and a profitable business that supports you; the Economic Development Center makes a partial decision first. Owning a company is not enough: you must also work in it in Finland. The permit is not for “light entrepreneurs” who invoice through an invoicing company. Fee €750 online or €900 on paper in 2026^57,61.
Start-up entrepreneur: you need a positive start-up statement from Business Finland (no more than four months old), and, in 2026, funds of €1,210, €1,090 or €1,030 net a month in your own account for at least a year, or two years’ worth for a two-year permit. A first permit can be granted for two years, and an extension for up to four. Fee €650 online in 2026; fast track available^58,61,39.
Investment: Migri’s list of the most common permit grounds does not include investment³, and buying property gives no right to a permit⁴⁶. If you hope to invest your way in, put that question to a Finnish immigration lawyer.

Funds check

Do Your Funds Meet Migri’s 2026 Figure?

Choose the permit and where you will live. For the permit on other grounds, the test is a year’s worth of the monthly threshold for a one-year permit⁵⁴; for a start-up entrepreneur, one year’s funds, or two years’ for a two-year permit⁵⁸; for a student, €9,600 in the bank for studies of a year or more, wherever you live⁵⁹. The monthly thresholds for one person in 2026 are €1,210 in the Helsinki area, €1,090 in other large municipalities and €1,030 elsewhere⁵³. Dollars use the ECB rate of September 24, 2026¹.

For one applicant, with Migri’s 2026 figures; a spouse or child adds to the household figure⁵³. Migri’s “other large municipalities” are Hyvinkää, Hämeenlinna, Joensuu, Jyväskylä, Järvenpää, Kerava, Kirkkonummi, Kuopio, Lahti, Lohja, Nokia, Nurmijärvi, Oulu, Porvoo, Raisio, Riihimäki, Rovaniemi, Seinäjoki, Sipoo, Siuntio, Tampere, Turku, Tuusula and Vihti⁵³. These are Migri’s 2026 figures; for 2027, check Migri’s income-requirement page before you rely on this check. Meeting the figure does not mean a permit will be granted, and the permit on other grounds is discretionary³.

Study and family

Students need €800 a month, or €9,600 in the bank when they apply for studies lasting a year or more, plus the tuition fee if it is not paid yet. They may work an average of 30 hours a week. The fee is €600 online in 2026^59,61.
Student insurance: for studies of under two years, cover for medical expenses up to €120,000; for two years or more, cover for pharmaceutical expenses up to €40,000; an excess of no more than €300; ordinary travel insurance is not accepted⁶⁷.
Family of a permit holder: the income test is for the whole household. Migri’s table for the Helsinki area, dated November 1, 2024, adds €610 for a second adult, €610 for the first child, €480 for the second and €360 for each further child⁶⁰. Since June 16, 2025, where the sponsor is not a Finnish citizen, both spouses must be at least 21^31,30. The legal maximum processing time is 9 months, or 2 months for Blue Card families and 3 for families of students and researchers^31,55.
Family of a Finnish citizen: a spouse, a child under 18, or a child’s parent or guardian does not need to meet the income test⁵³.

Pending as of October 4, 2026: new family income thresholds. The Interior Ministry has proposed moving the family reunification thresholds into a government decree, and says they are expected to be increased. The consultation closed on October 2, 2026, and the bill is planned for Parliament’s autumn 2026 session¹⁶. Until a decree is in force, the figures above apply; check Migri’s income page before you apply.

Finnish roots: the descendant’s permit

If at least one of your parents or grandparents is or has been a Finnish citizen by birth, you can apply for a residence permit as a descendant. You do not need to show secure means of support, and you have an unrestricted right to work⁴⁰. Former Finnish citizens have their own remigration route⁶⁸. It is a paper application at €800 in 2026⁴⁰, and Migri’s estimate is 12 months in most cases (Migri’s estimate of October 4, 2026; it is updated every two months)⁵⁵.

General information, not advice. Quantum Jetset does not give legal, tax, immigration, financial or investment advice. Migri decides each case; check the official page for your route and, if your case is not simple, speak to a Finnish immigration lawyer.

Staying for good

Permanent Residence and Citizenship After the 2024–2026 Reforms

Both routes became longer and stricter in 2024, 2025 and 2026, and a citizenship test is set for applications from March 1, 2027^22,9,18.

Permanent residence (from January 8, 2026)

The main route: 6 years on a continuous (A) permit, at least 2 years of work history in Finland, and Finnish or Swedish at a satisfactory level (B1). The language requirement does not apply if you are 65 or older²².
After 4 years, with any one of these: taxable income of at least €40,000 in your most recently completed tax assessment, with no language or work-history test; a recognized foreign master’s or doctoral degree plus 2 years’ work; or 3 years’ work and Finnish or Swedish at C1²².
A Finnish master’s, licentiate or doctoral degree, or a bachelor’s degree from a university (not a university of applied sciences), gives a route with no residence period, with A2 language skills^69,22.
EU long-term resident (P-EU): after 5 years, with B2 language skills and sufficient means^69,22.
Work history must be built up in Finland; more than three months on unemployment benefit or social assistance in total does not count. For a pensioner, it must come immediately before retiring on an old-age pension^70,22.
Language is proved with the National Certificate of Language Proficiency (YKI) or Finnish schooling or degrees; C1 can be proved only with YKI^22,71.
Where and how long: you can apply only in Finland⁶⁹. Fee €380 online in 2026⁶¹; Migri estimates 12 months in most cases and 15 in a minority (Migri’s estimate of October 4, 2026; it is updated every two months)⁵⁵. Applications filed before January 8, 2026 follow the old rules²².

Citizenship

Residence: for applications from October 1, 2024, you must have lived in Finland for the past 8 years⁹. Only lawful residence on a residence permit counts, and only half of the time on a temporary (B) permit⁷².
Shorter periods: under section 18 a of the Nationality Act, citizenship may be granted after 5 years to an applicant who meets the language requirement and has firm ties to Finland¹⁰. Migri also lists 5-year periods for someone who has lived with a Finnish spouse for 3 years and for stateless people⁷². The Interior Ministry confirms that the shorter period for spouses, stateless people and applicants who meet the language requirement went from four to five years⁷³.
Time abroad: up to 365 days abroad count toward residence in total, of which at most 90 in the year before the decision¹⁰.
Language: at least satisfactory oral and written Finnish or Swedish⁹. Applicants aged 65 or over may ask for an exception, but still need an oral certificate, and the means test does not apply to them^74,75.
Means and integrity: since December 17, 2025, you fail the means test if you received unemployment benefit or social assistance for more than three months in total in the past two years; waiting periods after offenses run from 1 to 8 years^27,75.
Fee and time: €550 online in 2026⁶¹. Migri publishes “33 months” for most cases and “17 months” for a minority (Migri’s estimate of October 4, 2026; it is updated every two months)⁵⁵: in plain terms, plan on roughly a year and a half to three years.
Dual citizenship is allowed¹¹. The government has asked for a study of “reciprocity” in dual citizenship; as of October 4, 2026 it is only a study, and the ministry says it is not yet possible to say what might be proposed³⁰.

Eight years or five? The Nationality Act sets 8 years as the main rule. Under section 18 a, citizenship may be granted after 5 years to an applicant who meets the language requirement and has firm ties to Finland, such as long lawful residence; it is a discretionary exception, not an automatic right^10,72. Ask Migri which period applies to you before you count your years.

Set for 2027: the citizenship test. Applicants aged 18 to 64 will have to show civic knowledge, by passing a computer-based multiple-choice test in Finnish or Swedish or by a Finnish- or Swedish-language matriculation exam or degree. The law takes effect on January 1, 2027 and applies to applications submitted on or after March 1, 2027; Migri expects the first test in March 2027^18,17. The amount of the test fee had not been published as of October 4, 2026¹⁰.

Step by step

The Order of Operations, Step by Step

The sequence below is for a first residence permit applied for from the United States, which you must wait for abroad⁵¹. Adjust it for your route.

Choose the route by what you will do in Finland: a job points to the specialist, Blue Card or employed-person permit, a company to the entrepreneur or start-up permit, studies to the student permit, and a Finnish parent or grandparent to the descendant’s permit^5,56,57,40.
Check the money test with the calculators above, using Migri’s 2026 figures^38,53.
Apply online in Enter Finland where your permit allows it; online fees are lower in 2026, and the fast track needs an online application^61,39.
Prove your identity at a Finnish mission or a VFS Global center; on the fast track, within five working days^63,39.
Wait for the decision outside Finland, and allow Migri’s longer estimate for your route, not the shorter one^51,55.
Travel on your D visa if your permit comes with one⁶⁴.
Register with DVV for a personal identity code, and ask for a municipality of residence on the same form; you must visit in person within one month of submitting the form⁷⁶.
Check your municipality of residence: public health care follows it^77,78.
Get a tax card once you have your identity code; if the key-employee rules may apply to you, apply within 90 days of starting work^79,24.
Open a bank account: as a legal resident you have a right to a basic payment account⁸⁰.
Notify Kela of your move on form Y 77e or in OmaKela⁷⁷.
Exchange your U.S. driver’s license well before two years have passed since you moved⁸¹.

Cost of living

What Things Cost, From Official Figures

Prices are in euros. Dollar figures on this page use the European Central Bank’s reference rate of September 24, 2026: €1 = $1.1367, the rate used across our euro-country pages¹. Your costs are in euros, so their dollar value moves with the rate.

Start with inflation. Consumer prices were 2.2% higher in August 2026 than a year earlier, after 2.1% in July; on the EU’s harmonized measure they rose 2.4%⁸², and Statistics Finland’s flash estimate of the harmonized measure for September 2026 is 2.6%⁸³. Within housing, rent paid by tenants fell 0.2% and electricity 1.9% in the year to August 2026, while housing-company maintenance charges rose 3.4% and water supply 3.9%⁸⁴. Fuel is the main driver: in September 2026 diesel averaged about €2.4 a liter, 49.1% more than a year earlier, and 95-octane gasoline about €2.3⁸⁵.

Rents: what new tenants actually pay

Statistics Finland publishes rents every quarter from the register of Kela’s housing allowance and from rental companies⁴⁵. These are rents in actual leases, not asking prices. In the year to the second quarter of 2026, rents on non-subsidized apartments fell 0.3% in Greater Helsinki and rose 0.4% in the rest of Finland⁴⁵. One thing to know before you read the table: Finnish listings count rooms, not bedrooms, so a “two-room” apartment (kaksio) has one bedroom and a living room, and a “one-room” apartment is a studio.

Average monthly rent per m² of non-subsidized apartments, second quarter of 2026: new leases by size, all leases, the year-on-year change in the rent index, and the number of new leases observed. Checked October 4, 2026.
Place	New leases, all	Studio	One bedroom	Two bedrooms or more	All leases	Rent index, year on year	New leases observed
Whole country	€17.26	€21.56	€16.42	€15.65	€15.94	+0.1%	37,419
Helsinki	€22.04	€26.71	€21.19	€20.26	€21.34	−0.2%	8,816
Espoo and Kauniainen	€19.02	€23.53	€18.73	€17.67	€18.82	0.0%	3,316
Vantaa	€17.98	€22.61	€16.96	€15.40	€17.80	−1.2%	3,317
Tampere	€18.22	€21.63	€17.39	€15.92	€16.94	+1.0%	3,967
Turku	€15.98	€19.64	€15.39	€14.08	€15.63	+0.7%	2,993
Oulu	€14.81	€18.88	€14.40	€12.42	€14.20	−0.2%	2,117
Jyväskylä	€14.97	€19.55	€14.11	€11.96	€14.65	0.0%	1,555
Lahti	€13.14	€16.98	€13.14	€11.62	€13.34	−0.2%	1,013
Kuopio	€15.17	€19.79	€14.78	€12.69	€14.98	+0.2%	1,112
Porvoo	€14.71	€19.51	€14.49	€13.16	€14.25	−1.9%	240
Rovaniemi	€15.87	€21.17	€16.11	€13.66	€14.55	+2.0%	277

Source: Statistics Finland, table 15fa^86,45. “Studio” is the one-room class, “one bedroom” the two-room class and “two bedrooms or more” the three-room-or-larger class. By our arithmetic, a 50 m² one-bedroom apartment at Helsinki’s new-lease average comes to 21.19 × 50 = €1,059.50 a month, about $1,204. Porvoo (240 new leases) and Rovaniemi (277) are small samples. Furnished apartments rented to newcomers may cost more or less than these averages.

Rent estimate

What Official Averages Give for Your Size

Choose a place, a size class and the floor area you want. The estimate multiplies Statistics Finland’s average monthly rent per square meter on new leases in the second quarter of 2026 by your area⁸⁶, to the cent, and converts at the ECB rate of September 24, 2026¹.

An average for leases signed in April to June 2026, not an offer: individual apartments vary, studios cost more per square meter than larger apartments⁸⁶, and utilities and deposits are extra.

Median total monthly rent of non-subsidized apartments in the large cities, second quarter of 2026, all leases. Checked October 4, 2026.
City	Studio	One bedroom	Two bedrooms or more
Helsinki	€730	€950 (about $1,080)	€1,295
Espoo and Kauniainen	€715	€895 (about $1,017)	€1,250
Vantaa	€690	€845 (about $961)	€1,137
Tampere	€600	€779 (about $885)	€1,018
Turku	€567	€715 (about $813)	€950
Oulu	€530	€660 (about $750)	€850
Jyväskylä	€528	€650 (about $739)	€850
Kuopio	€590	€690 (about $784)	€850
Lahti	€485	€620 (about $705)	€833

Source: Statistics Finland, table 15fc, which covers large cities only⁸⁷.

Pay

Full-time employees earned an average of €4,304 a month in the second quarter of 2026, about $4,892, against €4,161 a year earlier⁸⁸. The index of wage and salary earnings rose 3.4% in a year to the second quarter of 2026, and real earnings 1.6%⁸⁹. Finland has no statutory minimum wage⁶⁶.

Electricity and heating

Your electricity bill has three parts: the energy, the transmission and the taxes. You choose the energy supplier and contract; transmission is a local monopoly whose prices the Energy Authority supervises; and 25.5% VAT is charged on every part of the bill⁹⁰. In June 2026, a household using 2,500 to 4,999 kWh a year paid on average 23.71 cents per kWh in total: 7.39 for energy, 9.18 for distribution and 7.14 in taxes, 8.5% more than a year earlier⁹¹. Since April 1, 2026, the security-of-supply fee is 0.085 cents per kWh, up from 0.013²¹.

Public transit

Each region runs its own transit and fares. We could not read the Helsinki region’s own price list (HSL, which serves Helsinki, Espoo, Kauniainen and Vantaa), so we leave its fares out; check them with HSL before you budget.

Adult 30-day transit passes, from the operators’ own price pages. Checked October 4, 2026.
City and operator	30 days	Longer pass	Notes
Tampere (Nysse), zones AB	€65.00⁹²	€460 for 360 days	Adults 25 and over; prices include 13.5% VAT as of January 1, 2026
Oulu (OSL)	€64.00⁹³	€172 for 90 days	From June 1, 2026; seniors 65 and over pay the same
Lahti (LSL)	€62⁹⁴	€590 for 365 days	Adults 25 to 64; one travel zone from June 1, 2026; 30 days €44 for seniors 65 and over
Jyväskylä (Linkki), 1 zone	€60.00⁹⁵	€600 for a year	The operator’s page shows no validity date
Turku (Föli)	€57⁹⁶	€554.50 for 365 days	The operator’s page is labeled “Prices from 1.1.2025”
Rovaniemi (Linkkari), zone A or B	€56.50⁹⁷	—	€72.00 for zones AB; price list dated January 7, 2026
Porvoo (city bus)	€55⁹⁸	€150 for 90 days	Adults 18 to 64; seniors 65 and over €38.50

Operators change fares from time to time; the Turku and Jyväskylä figures are what the operators’ pages showed on October 4, 2026, with the labels given. In dollars, €65 is about $74 and €55 about $63.

Build your own full budget, line by line and in both currencies, in the Relocation Planner workbook.

Health care

Public Care, What It Costs, and the Medicare Question

Finland’s public health care is open to you through your municipality of residence (kotikunta), not through an insurance card, and the fees are capped by law^77,41.

The key: a municipality of residence

The rule: “If you have a municipality of residence in Finland, you have the right to use public healthcare services to get the medical care you need.”⁷⁷
Who gets one: DVV requires that you intend to live in Finland for at least a year and stay legally, plus one of these: a continuous (A) or permanent (P) residence permit; a family member with a municipality of residence; or a temporary (B) permit valid for at least a year together with Finnish descent, a previous municipality of residence, proof of work or degree studies in Finland lasting at least two years, or at least a year of continuous temporary residence after you immigrated⁷⁸. You can ask for it on the same DVV form you use to register⁷⁶.
Without one: someone coming from outside the EU, the EEA, Switzerland or the United Kingdom is entitled only to emergency care, and can be charged for it afterwards; Kela says the same applies to a non-EU pensioner⁴⁷.
Working in Finland: with a wage of at least €800.02 a month (Kela’s figure as of October 4, 2026; the law ties the threshold to the basic part of the unemployment allowance, so check Kela for the current amount)⁹⁹, you can get certain Kela benefits, such as sickness allowance, and a Kela card, from the start of the job⁴⁷.
The Kela card is needed only for Kela reimbursements of private care; it “does not affect your right to use public healthcare services”. To apply you need a Finnish personal identity code and a bank account⁷⁷.

A question for retirees to settle first. A retiree on a temporary (B) permit gets a municipality of residence only by meeting DVV’s conditions above⁷⁸; until then, Kela’s rule of emergency care only applies⁴⁷. Plan private cover for that gap, and check the insurance your permit requires with Migri; the rules for students are set out under permits⁶⁷.

What public care costs in 2026

The wellbeing services counties, and the City of Helsinki, run health centers and decide whether to charge the legal maximum fees or less⁴¹. These are client fees, the amounts you pay for a visit or treatment. The 2026 maximums:

Maximum client fees in public health care, 2026, and the changes the government proposed on September 21, 2026 (bill HE 185/2026, not law as of October 4, 2026). Checked October 4, 2026.
Service	2026 maximum	Proposed from March 1, 2027
Health-center doctor visit, age 18 and over	€30.20 a visit, charged at most three times a year at one health center, or a €60.30 annual fee	€37.20 a visit or €74.30 a year
Health-center emergency visit, evenings, nights, weekends and holidays	€41.40	€51.00
Nurse visits, maternity and child clinics, lab tests and X-rays	Free	Unchanged
Hospital outpatient visit	€71.30	€80.50
Day surgery	€233.80	A new fee of €264.10 for an operation or procedure
Special examination such as CT or MRI	No separate fee	A new fee of €60.30
Annual cap on client fees	€815	The proposed new fees would count toward it

Sources: Ministry of Social Affairs and Health^41,42; proposals^15,100. A missed appointment is a separate charge, not a fee for care: up to €73.70 in 2026 for people aged 18 and over⁴¹. In 2026 Helsinki charges nothing for a doctor or nurse appointment at its health stations (City of Helsinki price list of May 28, 2026)⁴³.

Pending as of October 4, 2026: higher fees from March 2027. Bill HE 185/2026 went to Parliament on September 21, 2026, and the laws are intended to take effect on March 1, 2027; the higher health-center fees would come from a separate government decree¹⁵. The Ministry also expects the maximums to rise with the index on January 1, 2027, for example to €31.00 for a health-center doctor visit, €42.50 for an emergency visit, €73.20 for a hospital outpatient visit and €240.10 for day surgery; the March 2027 figures above already include that rise¹⁰⁰. Check the Ministry’s fee page before you budget for 2027.

Waiting times

By law, non-urgent primary care must be provided within three months for adults and within 14 days for people under 23¹⁰¹. In practice, 59% of doctor visits for people aged 23 and over took place within two weeks in 2025, against 70% in 2024; the institute that keeps the statistics links the change to the longer statutory maximum waiting time¹⁰².

Private care

From the start of 2026, Kela reimburses €8 of the cost of a private doctor’s visit, including video, phone and chat visits, except visits to a gynecologist or psychiatrist, whose reimbursements did not change²⁶. The rest of the private fee is yours, unless insurance pays it.

Emergencies

Call 112, Finland’s only emergency number, free from any phone¹⁰³. For urgent but non-emergency problems, call the Medical Helpline 116117, run by your wellbeing services county, before you go to a clinic; it serves everywhere except Åland¹⁰⁴.

Medicare does not follow you

Medicare usually does not cover health care while you are outside the United States¹⁰⁵. Most Medigap plans include foreign travel emergency coverage, but it pays 80% after a $250 deductible, up to $50,000 in a lifetime, and only for emergencies that start in the first 60 days of a trip¹⁰⁶. That is travel coverage, not residence coverage.

Whether to keep paying the Part B premium ($202.90 a month in 2026) is a real decision: if you drop Part B and re-enroll later, the premium rises by 10% for each full 12-month period you could have been enrolled but were not, usually for life¹⁰⁷. Decide with your whole plan in view.

Taxes for Americans

Two Tax Systems, With a Treaty Between Them

Moving to Finland adds a second tax system; it does not remove the first while you remain a U.S. citizen. The United States taxes its citizens on worldwide income wherever they live¹⁰⁸. The two countries have an income tax treaty, signed in Helsinki on September 21, 1989, in force since December 30, 1990, and amended by a protocol signed on May 31, 2006^7,109, and a Social Security totalization agreement, signed on June 3, 1991 and in force since November 1, 1992⁸. The treaty’s saving clause, article 1(4) as substituted by the 2006 protocol, lets the United States tax its citizens as if the treaty did not apply, with exceptions listed in article 1(5) that include article 18(1)(b) on social security and article 23 on relief from double tax^7,109. What follows is the map; the route is a job for a cross-border tax adviser.

When you become tax resident

You are a Finnish tax resident if your main abode and home is in Finland, or if you stay in Finland for a continuous period of more than six months; temporary absences do not break the period. Residents are taxed on income from Finland and from abroad¹¹⁰. The rule that keeps people resident for three years after they leave applies to Finnish citizens, not to Americans¹¹⁰.

Tax on earned income in 2026

Pay, pensions and benefits are taxed twice over: a progressive state income tax and a flat municipal tax set by your home municipality^48,37. The 2026 state scale, on taxable earned income⁴⁸:

State income tax scale for 2026 (Act 1140/2025), with the 2027 scale as proposed in bill HE 174/2026, pending as of October 4, 2026. Checked October 4, 2026.
Taxable earned income, 2026	Tax at the lower limit	Rate on the part above	2027 as proposed: band starts at
€0 to €22,000	€0	12.64%	€0
€22,000 to €32,600	€2,780.80	19.00%	€22,700
€32,600 to €40,100	€4,794.80	30.25%	€33,600
€40,100 to €52,100	€7,063.55	33.25%	€41,400
€52,100 and above	€11,053.55	37.50%	€53,800

Sources: Act 1140/2025⁴⁸; the 2027 proposal^13,14. The proposal raises the brackets by 3.2% and keeps the rates; it was sent to Parliament with the 2027 budget on September 21, 2026, and Parliament had not passed it as of October 4, 2026¹³.

Municipal tax 2026, a flat rate: Helsinki and Espoo 5.30%, Vantaa 6.40%, Turku 7.10%, Tampere 7.60%, Oulu 8.10%; on the mainland the range runs from 4.70% in Kauniainen to 10.90% in Pomarkku³⁷. Church tax applies only to church members, for example 1.00% for the Lutheran parishes in Helsinki³⁷. The 2027 municipal rates had not been published as of October 4, 2026.
Other 2026 levies on residents: a health-care contribution of 1.10% on wages and 1.49% on pensions and benefits; a daily-allowance contribution of 0.88% on wages of at least €17,255; an additional 5.85% on the part of pension income above €60,000; and the public broadcasting tax of 2.5% of income above €15,150, at most €160¹¹¹.
Pension and unemployment contributions come out of pay as well: 8.19% in the Tax Administration’s 2026 example¹¹², of which the employee pension contribution is 7.30% for all ages¹¹³.
Capital income such as interest, dividends and gains is taxed at 30%, and at 34% on the part above €30,000¹¹¹. Only 85% of a dividend from a listed company, including one from a treaty country such as the United States, is taxable capital income^114,115.
No wealth tax: Finland abolished it in 2006¹¹⁶.

Deductions and credits make the real figure lower than the scale suggests. The Tax Administration’s own 2026 example, for a person aged 17 to 64 in Helsinki who belongs to the Lutheran church and has only wages, puts the tax rate at 14.0% on €40,000 of pay and 25.0% on €70,000¹¹².

Income tax estimate

Estimate Finnish State and Municipal Tax

Enter your annual taxable earned income in euros, choose the year and your municipality. The estimate applies the state scale to the cent⁴⁸, or the 2027 scale as proposed¹⁴, and adds the 2026 municipal rate on the same amount³⁷. Dollars use the ECB rate of September 24, 2026¹.

A simplification, by our arithmetic. It treats what you enter as the base for both taxes and leaves out the deductions and credits that lower the real tax, church tax, the health-care and daily-allowance contributions, the public broadcasting tax, pension and unemployment contributions, the key-employee regime, U.S. Social Security (which the treaty leaves to the United States), and U.S. tax itself. The 2027 option uses the scale in a bill Parliament had not passed as of October 4, 2026, with 2026 municipal rates, since the 2027 rates had not been published then. The bill is handled in Parliament together with the 2027 budget and is intended to take effect at the start of 2027¹³; if Parliament has passed it, check Finlex for the Act on the 2027 income tax scale, and the Tax Administration for the 2027 municipal rates, before you use these figures. Your adviser works out the real figure.

Examples, by our arithmetic: state tax on the 2026 scale and Helsinki’s 5.30% municipal tax on the same taxable income, before deductions and credits, with the 2027 state tax as proposed.
Taxable income a year	State tax 2026	Helsinki municipal tax	Together	Share	State tax 2027, proposed
€30,000 (about $34,101)	€4,300.80	€1,590.00	€5,890.80	19.6%	€4,256.28
€50,000 (about $56,835)	€10,355.30	€2,650.00	€13,005.30	26.0%	€10,159.28
€80,000 (about $90,936)	€21,516.05	€4,240.00	€25,756.05	32.2%	€21,247.78
€120,000 (about $136,404)	€36,516.05	€6,360.00	€42,876.05	35.7%	€36,247.78

Foreign key employees: 25% at source

Since January 1, 2026, the pay of a foreign key employee is taxed at source at a final rate of 25%; the rate was 32% until the end of 2025. No deductions are allowed, and no health-care contributions are due²⁴.

Conditions: you become a Finnish tax resident; your cash salary is at least €5,800 a month; the work requires special expertise; you were not resident in Finland for tax in the five calendar years before the work started; and the pay is sourced to Finland. Teachers at Finnish universities and other higher education institutions, and researchers doing scientific research for the common good, are exempt from the salary floor¹¹⁷.
How long: only for your first 84 months of work; for a Finnish citizen moving back, 60 months^24,117.
Deadline: request the card within 90 days of starting work²⁴.
Contributions: your employer still withholds your share of pension and unemployment insurance contributions unless you have an A1 certificate or a similar certificate²⁴; see the totalization agreement below.

Pensions, Social Security and retirement accounts

The saving clause, and what it does not touch. Article 1(4), as substituted by the 2006 protocol, lets the United States tax its citizens as if the treaty did not apply. Its exceptions, in article 1(5), include article 18(1)(b) on social security and article 23 on relief from double tax^7,109. Article 18(1)(a), on private pensions, is not protected in the same way: the Technical Explanation says a U.S. citizen resident in Finland who receives a U.S. private pension or annuity may be taxed by the United States on it, notwithstanding Finland’s exclusive right¹¹⁸.

U.S. Social Security and other U.S. public pensions paid to a Finnish resident, or to a U.S. citizen, are taxable only in the United States (article 18(1)(b))⁷.
But Finland may count it: under article 23(1)(d), Finland may take exempt income into account when it sets the rate on your other income, and the Tax Administration asks residents to report foreign pensions “even if no income tax needs to be paid to Finland”^7,119.
Private pensions for past employment (article 18(1)(a)) and annuities (article 18(2)), paid to a Finnish resident, are taxable only in Finland, and the United States may still tax its citizens on them^7,118.
Relief from double tax (article 23): Finland gives a credit for U.S. tax, except U.S. tax charged solely because of citizenship; the United States then credits the Finnish tax paid after that credit⁷.

A question for your tax adviser, not a rule we can state. Neither the treaty nor its Technical Explanation names a 401(k) or IRA^7,118, and we found no Tax Administration guidance on how Finland treats withdrawals, including Roth withdrawals. Settle the treatment of your accounts, and whether to take anything out before you move, with an adviser who knows both systems.

Inheritance and gift tax

From January 1, 2026, an inheritance share below €30,000 is tax-free; the threshold was €20,000 until December 31, 2025¹²⁰. For close relatives (bracket I: a spouse, children, grandchildren, parents and grandparents), the 2026 rates are¹²⁰:

Inheritance tax, bracket I, from January 1, 2026. Checked October 4, 2026.
Value of your share	Tax at the lower limit	Rate on the part above
€30,000 to €40,000	€100	7%
€40,000 to €60,000	€800	10%
€60,000 to €200,000	€2,800	13%
€200,000 to €1,000,000	€21,000	16%
€1,000,000 and above	€149,000	19%

Source: Tax Administration inheritance tax calculator page¹²⁰. In bracket II (siblings and others), the rates run from 19% to 33%¹²⁰. Gifts below €7,500 from one donor within three years are tax-free if the tax liability begins on or after January 1, 2026 (previously €5,000); gift tax rates run from 8% to 17% in bracket I and from 19% to 33% in bracket II¹²¹. When Finland taxes an estate or gift with a U.S. side is a question for a cross-border adviser.

Social Security contributions and the totalization agreement

The U.S.–Finland Social Security agreement has been in force since November 1, 1992⁸. Self-employed people who would otherwise pay into both systems and who live in Finland are covered by the Finnish system; those who live in the United States, by the U.S. system. Someone normally self-employed in one country who moves the business to the other for one year or less stays covered where they came from¹²². Workers exempted from Finnish coverage by the agreement pay nothing toward Finnish sickness and maternity insurance or child allowances, and generally cannot receive those benefits¹²². Certificates of coverage for the Finnish side come from the Finnish Centre for Pensions¹²².

What you still file in the United States

U.S. filings for citizens living abroad, tax year 2026. Sources: IRS and FinCEN, checked October 4, 2026, except Form 1040, the scope of the foreign earned income exclusion and the Foreign Tax Credit, checked September 25, 2026.
What	The rule
Form 1040	Due April 15; citizens living abroad get an automatic extension to June 15 (interest still runs from April 15)¹⁰⁸.
Foreign Earned Income Exclusion	Up to $132,900 of earned income for 2026, up from $130,000 for 2025¹²³. The tests are bona fide residence or 330 full days abroad in 12 months¹²⁴. It does not cover pensions, Social Security or investment income¹²⁵.
Foreign Tax Credit	Claim Finnish tax paid on Form 1116; no credit on income you excluded¹²⁶.
FBAR	Required when your foreign accounts together exceed $10,000 at any time in the year¹²⁷; due April 15, with an automatic extension to October 15¹²⁸.
Form 8938 (FATCA)	For taxpayers living abroad: over $200,000 at year end or $300,000 at any time (single); $400,000 and $600,000 (married filing jointly)¹²⁸.

For U.S. tax preparation and planning, our sister brand eTaxNexus works with Americans abroad.

Questions to take to your tax adviser

On which date will I become Finnish tax resident, and does my former U.S. state still treat me as resident?
Do I meet the key-employee conditions, and is 25% at source better for me than the progressive taxes?
How will Finland classify and tax my 401(k), IRA and Roth IRA withdrawals, and should I take anything out before I move?
How does Finland’s right to count my U.S. Social Security affect the rate on my other income?
In what order do the Finnish and U.S. credits apply to my private pension and investment income under article 23?
Which Social Security system covers my work, and do I need a certificate of coverage?

Renting and buying

A New Lease Law, the Transfer Tax, and Buying as an American

Renting under the Act on Residential Leases

Residential leases are governed by Act 481/1995, which Act 531/2026 amended from October 1, 2026; we read the consolidated text¹².

Form: a lease and any change to it must be in writing; an oral lease counts as open-ended. Since October 1, 2026, an electronic written form also counts¹².
Term: a lease is either fixed-term or open-ended. Leases of up to three months repeated more than twice with the same tenant become open-ended¹².
Deposit: a term requiring more than three months’ rent as security is void. Since October 1, 2026, the deposit must be returned, released, or its retention notified in writing within 14 days of the lease ending¹².
Your notice as a tenant: one month¹².
The landlord’s notice on leases signed from October 1, 2026: 4 months if the tenancy has lasted at least two years without a break, otherwise 3 months¹².
Leases signed before October 1, 2026 keep the old rule, unless the parties agree otherwise: 6 months once the tenancy has lasted a year, otherwise 3 months¹².
When notice runs: from the last day of the month in which it is given¹².
Rent: a court may lower the rent only if it substantially exceeds the going rents in the area without an acceptable reason. The government’s power to issue rent-review recommendations was repealed from October 1, 2026¹².
Scope: since October 1, 2026, the Act no longer applies to letting for short-term and temporary housing¹². Before you sign a short furnished let, ask whether the Act covers it.

Buying: the transfer tax and the paperwork

Transfer tax: 1.5% on shares in a housing company, as when you buy an apartment in a housing company, and 3% on real estate such as a house with its land; the buyer files and pays on their own initiative¹²⁹. For an apartment, the 1.5% is charged on the debt-free price, and you file and pay within two months of signing¹³⁰. For real estate, you file and pay the 3% transfer tax yourself, even if a realtor assists you, and then apply to the National Land Survey to register your title within six months of signing¹³¹.
No first-time-buyer exemption for contracts signed from January 1, 2024³⁵. Two bills on the Transfer Tax Act pending as of October 4, 2026, HE 119/2026 and HE 193/2026, do not change the rates³⁶.
Mortgages: the loan cap is 90% of the home’s value, or 95% for a first home. A law change at the beginning of June 2026 lets the Financial Supervisory Authority raise the cap to 95% for other buyers too¹³².
Annual real estate tax: the taxable value times the municipality’s rate, paid by the owner on January 1. The statutory ranges are 0.41% to 1.00% for permanent residential buildings, 0.93% to 2.00% for other residential buildings such as vacation homes, 1.30% to 2.00% for land and 2.00% to 6.00% for unbuilt building sites¹³³.

A permit for buying real estate

A buyer who is not an EU or EEA citizen may acquire real estate in Finland only if the Ministry of Defense grants a permit. You apply before the purchase or within two months of it, and no permit is needed when you buy jointly with a spouse who does not need one and owns at least a tenth. The permit is refused if the purchase threatens national security, and if it is refused, the property must be sold within six months. Since July 15, 2025, citizens of states named by government decree are barred outright; U.S. citizens are not among them, and holders of a Finnish permanent residence permit are exempt from that bar, though they still need the permit²⁹. The Act is written for real estate; whether it reaches an apartment bought as housing-company shares is a question to put to your lawyer before you make an offer.

What property costs

Prices are falling. Old apartments in housing companies were 3.3% cheaper nationally in August 2026 than a year earlier, and 3.7% cheaper in Helsinki, on preliminary data; the August averages were €2,562 per m² nationally and €5,027 in Helsinki, about $5,714, and homes took 119 days on average to sell^44,134. In the second quarter of 2026, prices fell in all the large towns, most in Vantaa and Helsinki¹³⁵.

Average price per m² of old apartments and row houses in housing companies: second quarter of 2026 (preliminary), the change in the quality-adjusted price index from a year earlier, the second quarter of 2025, and the yearly averages for 2025 and 2024. Checked October 4, 2026.
Place	Q2 2026	Index, year on year	Q2 2025	2025	2024
Whole country	€2,465 (about $2,802)	−3.9%	€2,561	—	—
Helsinki	€4,916 (about $5,588)	−4.3%	€4,978	€4,983	€5,074
Espoo	€3,806 (about $4,326)	−3.6%	€3,914	€3,773	€3,840
Vantaa	€2,639 (about $3,000)	−4.9%	€2,818	€2,675	€2,710
Tampere	€2,896 (about $3,292)	−3.3%	€3,092	€2,979	€3,022
Turku	€2,650 (about $3,012)	−3.4%	€2,780	€2,653	€2,763
Oulu	€2,172 (about $2,469)	−0.9%	€2,123	€2,105	€2,155
Jyväskylä	€1,870 (about $2,126)	−6.0%	€1,938	€2,038	€2,019
Lahti	€1,561 (about $1,774)	−5.2%	€1,652	€1,675	€1,660
Kuopio	€1,966 (about $2,235)	−3.1%	€2,133	€2,086	€2,034
Porvoo	€2,333 (about $2,652)	−8.8%	€2,563	€2,597	€2,738
Rovaniemi	€1,974 (about $2,244)	+6.0%	€1,931	€1,953	€1,818

Sources: Statistics Finland, tables 15is and 13mx^136,137. The quarterly Espoo row covers Espoo and Kauniainen together. The index change is quality-adjusted, so it can differ from the change in the plain average. Porvoo had 93 sales in the second quarter of 2026 and Rovaniemi 250, small samples. By our arithmetic, a 60 m² apartment at Helsinki’s second-quarter average comes to €294,960, about $335,281, and its 1.5% transfer tax to €4,424.40 if the price is debt-free.

Short-term rentals

The EU regulation on data sharing for short-term rentals, (EU) 2024/1028, has applied since May 20, 2026¹³⁸, and since October 1, 2026 the Finnish lease act no longer covers letting for short-term and temporary housing¹². If you plan to rent a home to visitors, ask a Finnish adviser which national rules, registration, tax and housing-company rules apply before you buy.

Our position on property. We take no developer or property commissions. We may receive a referral fee from some professional partners. It never changes what you pay, and we tell you when it applies.

Where to live

Eleven Towns, Compared on Official Numbers

Finland had 5,659,324 residents at the end of August 2026, on preliminary figures¹³⁹. We compare eleven towns below on population^140,139, rents⁸⁶, apartment prices¹³⁶ and climate normals for 1991–2020 from the Finnish Meteorological Institute^49,141. Our groupings are starting points for a scouting trip, not verdicts.

The Capital Region

Helsinki, with 701,700 people at the end of August 2026, is by far the largest city¹³⁹, and the U.S. Embassy is there¹⁴². It is also the most expensive: new leases averaged €22.04 per m² a month and apartments €4,916 per m² in the second quarter of 2026^86,136. Espoo and Vantaa are cheaper on both counts^86,136, and have the largest shares in our table of residents whose first language is neither Finnish nor Swedish, 25.9% and 29.9%¹⁴⁰.

Consider: Helsinki · Espoo · Vantaa

Cities of the South and Center

Tampere, with 265,609 people, is the largest city outside the capital region; Turku has 212,324 and Jyväskylä 149,979¹³⁹. Apartments averaged €2,896 per m² in Tampere, €2,650 in Turku and €1,870 in Jyväskylä in the second quarter of 2026¹³⁶. In Turku, 5.4% of residents speak Swedish as their first language¹⁴⁰.

Consider: Tampere · Turku · Jyväskylä

Lower Prices

Lahti has the lowest averages in our tables: €13.14 per m² a month on new leases and €1,561 per m² for apartments^86,136. Kuopio, with 126,968 people, averaged €1,966 per m²^139,136. Oulu, with 218,064 people, was the only large town where prices rose in August 2026, by 2.0%^139,44.

Consider: Lahti · Kuopio · Oulu

Small Towns, North and South

Porvoo, with 51,964 people, is the most Swedish-speaking town here, at 27.2%^139,140. Rovaniemi has 66,159 people and the coldest normals in our table, a January mean of −10.3°C (13°F)^139,49. Rents there rose 2.0% in a year, the most of any town in the statistics⁴⁵.

Consider: Porvoo · Rovaniemi

Population at the end of 2025 and of August 2026 (preliminary), shares of foreign-language and Swedish speakers in 2025, the average monthly rent per m² for a one-bedroom apartment on a new lease and the average price per m² of old apartments, both in the second quarter of 2026. Checked October 4, 2026.
Town	Population, Dec 31, 2025	Population, Aug 31, 2026	Foreign-language speakers	Swedish speakers	One-bedroom rent per m²	Apartments per m²
Helsinki	694,392	701,700	21.2%	5.4%	€21.19	€4,916
Espoo	325,716	328,898	25.9%	6.2%	€18.73	€3,806
Tampere	263,337	265,609	12.0%	0.5%	€17.39	€2,896
Vantaa	252,956	253,565	29.9%	2.1%	€16.96	€2,639
Oulu	217,469	218,064	6.9%	0.2%	€14.40	€2,172
Turku	209,633	212,324	17.9%	5.4%	€15.39	€2,650
Jyväskylä	149,895	149,979	8.0%	0.2%	€14.11	€1,870
Kuopio	126,572	126,968	7.3%	0.1%	€14.78	€1,966
Lahti	121,832	122,033	11.0%	0.5%	€13.14	€1,561
Rovaniemi	66,191	66,159	6.2%	0.2%	€16.11	€1,974
Porvoo	51,863	51,964	9.7%	27.2%	€14.49	€2,333

Sources: Statistics Finland population tables 11ra and 11lj^140,139; rents, table 15fa⁸⁶; prices, table 15is¹³⁶. The Espoo rent and quarterly price cover Espoo and Kauniainen together.

Climate normals 1991–2020 at Finnish Meteorological Institute stations: mean temperatures, the mean daily low in January and high in July, and precipitation. Checked October 4, 2026.
Town (station)	January mean	January daily low	July mean	July daily high	Year mean	Precipitation a year
Helsinki (Kaisaniemi)	−3.1°C (26°F)	−5.6°C (22°F)	18.1°C (65°F)	21.9°C (71°F)	6.5°C (44°F)	653 mm (26 in)
Vantaa (Helsinki-Vantaa airport)	−4.3°C (24°F)	−7.1°C (19°F)	18.3°C (65°F)	23.0°C (73°F)	6.0°C (43°F)	680 mm (27 in)
Porvoo (Harabacka)	−4.4°C (24°F)	−7.5°C (19°F)	18.1°C (65°F)	22.9°C (73°F)	5.8°C (42°F)	685 mm (27 in)
Turku (airport; precipitation at Artukainen)	−3.8°C (25°F)	−6.5°C (20°F)	17.5°C (64°F)	22.6°C (73°F)	5.8°C (42°F)	684 mm (27 in)
Tampere (Härmälä)	−5.2°C (23°F)	−8.3°C (17°F)	17.3°C (63°F)	22.5°C (73°F)	5.2°C (41°F)	583 mm (23 in)
Lahti (Laune)	−5.9°C (21°F)	−9.1°C (16°F)	17.2°C (63°F)	23.1°C (74°F)	4.7°C (40°F)	614 mm (24 in)
Kuopio (Kuopio airport, Siilinjärvi; precipitation at Maaninka)	−8.1°C (17°F)	−11.2°C (12°F)	17.6°C (64°F)	21.8°C (71°F)	4.0°C (39°F)	617 mm (24 in)
Jyväskylä (airport)	−7.3°C (19°F)	−10.9°C (12°F)	16.7°C (62°F)	22.0°C (72°F)	3.8°C (39°F)	622 mm (24 in)
Oulu (airport; precipitation at Oulunsalo Pellonpää)	−8.2°C (17°F)	−11.9°C (11°F)	16.7°C (62°F)	21.1°C (70°F)	3.3°C (38°F)	524 mm (21 in)
Rovaniemi (airport)	−10.3°C (13°F)	−13.5°C (8°F)	15.6°C (60°F)	20.1°C (68°F)	1.5°C (35°F)	633 mm (25 in)
Espoo	No station in the FMI table; see Helsinki and Vantaa

Source: Finnish Meteorological Institute, 1991–2020 statistics^49,141; Finland’s mean temperature over the period is about 2.9°C¹⁴³. The station used for each town is the choice of our researcher. Fahrenheit and inch conversions are our arithmetic. Compare Finland with other destinations.

Practical matters

Paperwork: Registration, Banks, Driving, Pets and Schools

Your personal identity code

You need a personal identity code (henkilötunnus) for a tax card and a Kela card^79,77. DVV issues one if you live in Finland legally and have grounds for registration, such as work with a right to work, studies, a family member already registered, or a residence permit or card issued by Migri. You fill in DVV’s online form and then visit in person within one month, children included; the same form can ask for a municipality of residence⁷⁶.

In some cases Migri or the Tax Administration issues the code instead; codes for children under 15 come only from DVV. You need the code for a tax card or a tax number, and at a tax office the processing usually takes 1 to 3 business days⁷⁹. Plans for a gender-neutral code and a new identification number did not go ahead¹⁴⁴.

A bank account

Banks must provide a basic payment account on equal terms to every retail customer legally resident in an EEA country, and may refuse one only for reasons under the money-laundering rules⁸⁰. A passport issued by a foreign authority is acceptable proof of identity¹⁴⁵. A bank can refuse you an electronic identification service only if you have no personal identity code or are not entered in the population register, and then it must offer a more limited identification method⁸⁰.

Driving on a U.S. license

The United States is on Traficom’s list of contracting states. If you move to Finland permanently, exchange your license for a Finnish one well before two years have passed since you moved; after two years you are no longer entitled to drive on your foreign license. Police may ask for an international driving permit or an official translation unless the license clearly shows the categories and validity⁸¹.

Exchange without a test is possible within the two years. If you have lived permanently in Finland for more than two years, your right to drive has expired, or you are exchanging a category BE, truck or bus license, you must take a driving test¹⁴⁶.
How: you apply through Ajovarma, and a temporary license can be issued for up to six months¹⁴⁶.
The U.S. Embassy has no authority to issue, amend or extend driver’s licenses¹⁴⁷.

Pets

New EU rules for pets have applied since April 22, 2026, and the United States is on the list in Annex II of Implementing Regulation (EU) 2026/636, so a dog, cat or ferret from the United States needs no rabies antibody (titer) test^19,20,148. For each animal¹⁹:

A microchip (ISO 11784/11785) before the rabies vaccination, then a rabies vaccination at 12 weeks or older, and a wait of 21 days¹⁹.
For dogs only, a tapeworm (echinococcus) treatment 24 to 120 hours before arrival in Finland, counted from crossing the border¹⁹.
An EU health certificate from an official veterinarian, valid for 10 days from issue, and the owner’s declaration; at most five animals^19,148.
By air, enter through Helsinki-Vantaa Airport, where Customs checks the animals in the red channel without an appointment¹⁹.

We found no official figure for fees at the point of entry; ask Customs and your airline before you book.

Shipping your household

Moving from the United States, you pay no VAT or customs duty on your belongings if all of these apply: you lived outside the EU for at least 12 continuous months; you have owned and used the goods for at least six months; you declare them within 12 months of the move; they are personal property used for the same purpose; and you hold a residence permit for at least a year where one is needed. A permit granted for your own or a family member’s studies does not count. The goods cannot be sold, lent or hired out for 12 months¹⁴⁹.

Schools

Compulsory education applies to children who live permanently in Finland. It starts in the year the child turns seven and ends at 18, or earlier on completing an upper-secondary or vocational degree. Since August 1, 2026 (Act 1365/2025), it does not apply to third-country nationals staying in Finland to study¹⁵⁰. In Helsinki, English-language comprehensive education is available at certain Finnish-language schools, with entry through a language test, alongside bilingual Finnish–English classes¹⁵¹. We did not check English-language options in other cities.

Your U.S. services, and emergencies

The U.S. Embassy in Helsinki is at Itäinen Puistotie 14 B, 00140 Helsinki; phone +358-9-616-250. It can be reached for emergencies involving U.S. citizens during business hours and after hours, seven days a week¹⁴².
Passports, Consular Reports of Birth Abroad and notarial services are by appointment, booked through the Embassy’s online scheduling system^152,147.
Social Security questions go to the SSA’s Federal Benefits Unit, which is located in Norway¹⁴⁷.
In an emergency, call 112¹⁰³.

Entry rules

Before the Permit: Visiting Under EES and ETIAS

Finland has been an EU member since January 1, 1995, in the euro area since January 1, 1999, and in the Schengen area since March 25, 2001². As an American you can visit without a visa for up to 90 days in any 180-day period across the Schengen area⁵⁰. Since October 12, 2025, the EU’s Entry/Exit System (EES) has recorded the fingerprints and facial image of non-EU travelers, and passports are no longer stamped²⁸; it has been fully operational since April 10, 2026, and once you hold a residence permit or long-stay visa you are not registered in it¹⁵³.

As of October 4, 2026, ETIAS, the EU travel authorization for visa-free visitors, is not in operation; the Finnish Border Guard says the EU will announce its start date several months in advance¹⁵⁴. When it starts it will cost €20 (free under 18 and over 70) and last three years or until your passport expires^155,156. Residence permit and long-stay visa holders will not need it¹⁵⁶.

Timeline

A Realistic Twelve Months

Built backwards from the rules above, for a specialist or employed-person permit, where Migri’s legal maximum is two months; the plan assumes the full two months, not the two-week fast track. The descendant’s permit (12 months in most cases) and the permit on other grounds (up to 24 months), on Migri’s estimates of October 4, 2026, which it updates every two months, need a much earlier start. Your own dates depend on your route and on how quickly your documents come together.

Months 12–9

Decide and test

Choose the route and run the salary or funds check. Line up what your permit is built on: the job offer, the company, or for a start-up the Business Finland statement. Book a session with a cross-border tax adviser about your 401(k), IRA and pensions. Plan a scouting trip within your 90 visa-free days.

Months 9–6

Build the file

Gather the documents that Migri’s page for your route lists; a national passport is required. Start pet preparations: microchip first, then the rabies vaccination, which counts only from 21 days after it is given. Make an inventory of household goods you have owned and used for at least six months.

Months 6–3

Apply and wait

Apply online and prove your identity at the mission or VFS center. Allow two months from the date Migri has a complete file, and wait for the decision outside Finland. If a D visa comes with your permit, you can travel as soon as the permit is granted.

Months 3–1

Prepare the move

Look for a first apartment and read the lease: since October 1, 2026, new leases follow the reformed notice rules. Book the pet’s EU health certificate within 10 days of travel, and the dog’s tapeworm treatment 24 to 120 hours before you cross the border.

Arrival

Register

Fill in DVV’s registration form, visit in person within a month for your identity code, and ask for a municipality of residence. Then the tax card, the bank account, Kela and a health center.

By month 12

Settle in

Declare your household goods to Finnish Customs within 12 months of the move. Put the license exchange on the calendar, well before two years are up. Put the Finnish tax return, the U.S. return (June 15 for Americans abroad) and the FBAR on the calendar, and start counting your years toward permanent residence.

Questions

What Americans Ask Us About Finland

Does Finland have a retirement visa?

No. Migri names no retirement or own-means permit; its most common grounds are studies, work, self-employment, family ties in Finland and remigration³. Other cases go to the discretionary permit on “other grounds”, a paper application at €800 with an income test of €1,210 a month in the Helsinki area in 2026⁵⁴. Finnish descent and family ties are the routes with clear rules for people who will not work^40,53.

Can I live in Finland and work remotely for my U.S. employer?

Not on a permit of its own: remote work for a foreign company is not a ground for a work permit, and Migri does not count remote income toward a work permit’s income test. If you hold a permit on another ground, such as family or studies, you may work remotely⁴.

How much do I need to earn for a Finnish work permit?

In 2026, at least €3,937 gross a month for a specialist or an EU Blue Card, about $4,475, and at least €1,600 a month in total, plus the collective-agreement wage, for an employed person^5,6,56. Migri reviews the figures every year; no 2027 figures had been published as of October 4, 2026³⁸.

My grandmother was born a Finnish citizen. Does that help?

Yes. If a parent or grandparent is or was a Finnish citizen by birth, you can apply for a residence permit as a descendant, with no income test and an unrestricted right to work. It is a paper application at €800 in 2026⁴⁰.

Will Finland tax my U.S. Social Security?

No. Under article 18(1)(b) of the U.S.–Finland treaty, U.S. Social Security paid to a Finnish resident or to a U.S. citizen is taxable only in the United States⁷. Finland may still take it into account when setting the rate on your other income, and the Tax Administration asks residents to report foreign pensions even when no Finnish tax is due^7,119.

Do I get public health care as soon as I arrive?

Only once you have a municipality of residence. Without one, someone arriving from outside the EU is entitled only to emergency care and may be billed afterwards⁴⁷. DVV grants a municipality of residence to people who intend to live in Finland for at least a year and meet its conditions, for example by holding a continuous (A) permit⁷⁸.

Can Americans buy property in Finland?

Yes, but buying real estate, such as a house with its land, needs a Ministry of Defense permit for a buyer from outside the EU and EEA; U.S. citizens are not among the nationalities barred outright²⁹. The transfer tax is 1.5% on apartments in housing companies and 3% on real estate¹²⁹. Owning property does not give you a residence permit⁴⁶.

Can I drive on my U.S. license?

Yes, for a while. If you move to Finland permanently, exchange it for a Finnish license well before two years have passed since you moved; after two years you may no longer drive on it⁸¹. If you have lived permanently in Finland for more than two years when you exchange it, you must take a driving test¹⁴⁶.

How long until I can become a Finnish citizen, and can I keep my U.S. passport?

Eight years of residence as the main rule⁹. Citizenship may be granted after five years in some cases, such as meeting the language requirement with firm ties to Finland; that is discretionary^10,72. From March 1, 2027, applicants aged 18 to 64 also need the new citizenship test¹⁸. Dual citizenship is allowed¹¹.

Have Finland’s 2027 tax rates been set?

Not as of October 4, 2026. The government’s bill HE 174/2026, sent to Parliament on September 21, 2026, would raise the state brackets by 3.2% and keep the rates, so that 37.5% would start at €53,800^13,14. The municipalities set their 2027 rates in the autumn³⁷. The bill is handled in Parliament together with the 2027 budget and is intended to take effect at the start of 2027¹³; if Parliament has passed it, check Finlex for the Act on the 2027 income tax scale, and the Tax Administration for the 2027 municipal rates, before you use these figures.

Do I need ETIAS to visit Finland?

Not as of October 4, 2026: the Finnish Border Guard says ETIAS is not in operation and the EU will announce its start date several months in advance¹⁵⁴. The Entry/Exit System has recorded entries with fingerprints and a facial image since October 12, 2025²⁸.

Sources

Every Figure on This Page, and Where It Comes From

We use official sources only: Finnish laws and government bills in Finlex, the Ministry of Justice’s legislation database; the Finnish Immigration Service (Migri), the Ministry of the Interior, the Finnish Government and the Ministry of Social Affairs and Health; the Tax Administration, the Finnish Centre for Pensions, Kela, DVV, the Financial Supervisory Authority, Traficom, the Finnish Food Authority, Finnish Customs and the Border Guard; Statistics Finland, the Energy Authority, the Finnish Meteorological Institute and the Institute for Health and Welfare; the cities and transit operators; the EU and the European Central Bank; and U.S. federal agencies and the U.S. Embassy in Helsinki. Finnish-language titles are given in English. Each source was read on the date shown; where a page carries its own date, the title says so. Where official texts disagree, we say what each one says and which we follow. If you spot something that has changed, email [email protected].

Euro foreign exchange reference rates (USD, September 24, 2026). European Central Bank. Official page. Checked October 4, 2026.
Finland: EU member since 1995, euro since 1999, Schengen since 2001 (EU country profile). European Union. Official page. Checked October 4, 2026.
Coming to Finland on other grounds. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Frequently asked questions: employment (remote work; protection periods). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Specialist. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
EU Blue Card. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Convention between the United States and Finland for the avoidance of double taxation, signed at Helsinki on September 21, 1989. Internal Revenue Service. Official page. Checked October 4, 2026.
Status of totalization agreements. Social Security Administration. Official page. Checked October 4, 2026.
Citizenship for adults. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Nationality Act (359/2003), consolidated version: section 16 (time abroad), section 18 a (five years with firm ties), chapter 3 a and section 17 b (in force January 1, 2027). Finlex, the official legislation database of the Ministry of Justice of Finland. Official page. Checked October 4, 2026.
Frequently asked questions: Finnish citizenship (dual citizenship). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Act on Residential Leases (481/1995), consolidated version as amended by Act 531/2026 from October 1, 2026. Finlex, the official legislation database of the Ministry of Justice of Finland. Official page. Checked October 4, 2026.
Changes to the 2027 tax bases and the Income Tax Act (press release of September 21, 2026). Finnish Government, Ministry of Finance. Official page. Checked October 4, 2026.
Government bill HE 174/2026 on the 2027 income tax scale (pending). Finlex, the official legislation database of the Ministry of Justice of Finland. Official page. Checked October 4, 2026.
The government proposes new client fees in specialized medical care (press release of September 21, 2026, on bill HE 185/2026). Ministry of Social Affairs and Health of Finland (STM). Official page. Checked October 4, 2026.
Views requested on proposal to set income thresholds for family reunification by decree (press release of September 1, 2026). Ministry of the Interior of Finland. Official page. Checked October 4, 2026.
Citizenship test to be introduced in early 2027 (press release of June 16, 2026). Ministry of the Interior of Finland. Official page. Checked October 4, 2026.
Amendments to the Citizenship Act 2027 (citizenship test). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Non-commercial movement of dogs, cats and ferrets (page last updated April 21, 2026). Finnish Food Authority (Ruokavirasto). Official page. Checked October 4, 2026.
Commission Implementing Regulation (EU) 2026/636: Annex II list of countries (United States of America). EUR-Lex. Official page. Checked October 4, 2026.
The security-of-supply fee on electricity rises on April 1, 2026 (press release). Energy Authority of Finland (Energiavirasto). Official page. Checked October 4, 2026.
Amendments to the Aliens Act regarding permanent residence permits 2026. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Changes to Finnish Immigration Service processing fees as of 1 January 2026 (bulletin). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Key employees from other countries. Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
What will change in taxation in 2026? Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Social security changes in patient work: private doctor reimbursement of EUR 8 from 2026. Kela, the Social Insurance Institution of Finland. Official page. Checked October 4, 2026.
Citizenship Act changed on 17 December 2025: applicants must have sufficient financial resources (bulletin). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Entry/Exit System (EES). Finnish Border Guard. Official page. Checked October 4, 2026.
Act on the Monitoring of Real Estate Acquisitions by Foreigners (470/2019), consolidated version. Finlex, the official legislation database of the Ministry of Justice of Finland. Official page. Checked October 4, 2026.
Government Program measures to reform migration policy (status table). Ministry of the Interior of Finland. Official page. Checked October 4, 2026.
Amendments to family reunification provisions 2025. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
The Aliens Act will change on 11 June: residence permits for employed persons will be affected (bulletin). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
End of employment. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Information about stricter requirements for issuing residence permits (press release of August 30, 2024). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Transfer tax: buying your first home. Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Transfer Tax Act (931/1996), consolidated version. Finlex, the official legislation database of the Ministry of Justice of Finland. Official page. Checked October 4, 2026.
Decision 47465: municipal and parish income tax rates in 2026 (November 18, 2025). Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Working in Finland: income requirement (2026 salary floors). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Fast track. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Descendant of someone who is or was a Finnish citizen by birth. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Health care client fees (2026 maximum fees). Ministry of Social Affairs and Health of Finland (STM). Official page. Checked October 4, 2026.
Annual cap on health care client fees. Ministry of Social Affairs and Health of Finland (STM). Official page. Checked October 4, 2026.
Client fee price list of social services and health care (PDF, updated May 28, 2026). City of Helsinki. Official page. Checked October 4, 2026.
Prices of old dwellings in housing companies, August 2026, preliminary (release of September 29, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Rents of dwellings, 2nd quarter 2026 (release of July 16, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Frequently asked questions: residence permits. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Can you get benefits when you move to Finland? Kela, the Social Insurance Institution of Finland. Official page. Checked October 4, 2026.
Act 1140/2025: the state income tax scale for 2026. Finlex, the official legislation database of the Ministry of Justice of Finland. Official page. Checked October 4, 2026.
Temperature statistics 1991–2020 by station. Finnish Meteorological Institute (FMI). Official page. Checked October 4, 2026.
Regulation (EU) 2018/1806: visa exemption for stays of no more than 90 days in any 180-day period (Annex II: United States). EUR-Lex. Official page. Checked October 4, 2026.
Visiting Finland. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Residence permit types. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Income requirement (2026 thresholds). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Residence permit on other grounds. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Processing times (estimates updated every two months). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Residence permit for an employed person. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Entrepreneur. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Start-up entrepreneur. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Income requirement for students. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Income requirement for family members of a person who has been granted a residence permit in Finland. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Processing fees and payment methods (fees of the Finnish Immigration Service in 2026). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Refund of a payment. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Handling your matters at a Finnish mission. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
D visa. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Extended permit on the basis of work. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Pay (no statutory minimum wage). Occupational Safety and Health Administration of Finland. Official page. Checked October 4, 2026.
Insurance (students). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Remigration. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Permanent residence permit. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Work history requirement (permanent residence). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Language skills requirement (permanent residence). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Period of residence (citizenship). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Reform of the Citizenship Act: frequently asked questions. Ministry of the Interior of Finland. Official page. Checked October 4, 2026.
Applicants over the age of 65 (citizenship). Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Citizenship application: means of support. Finnish Immigration Service (Migri). Official page. Checked October 4, 2026.
Registration of foreigners: personal identity code. Digital and Population Data Services Agency (DVV). Official page. Checked October 4, 2026.
Moving to Finland. Kela, the Social Insurance Institution of Finland. Official page. Checked October 4, 2026.
Municipality of residence. Digital and Population Data Services Agency (DVV). Official page. Checked October 4, 2026.
Finnish personal identity codes for workers arriving in Finland. Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Basic banking services. Financial Supervisory Authority (FIN-FSA). Official page. Checked October 4, 2026.
Driving in Finland with a foreign driver’s license. Finnish Transport and Communications Agency (Traficom). Official page. Checked October 4, 2026.
Consumer prices, August 2026 (release of September 14, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Harmonized index of consumer prices, flash estimate for September 2026 (release of October 2, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Consumer price index by commodity, August 2026 (StatFin table 15b5). Statistics Finland. Official page. Checked October 4, 2026.
Energy prices: fuel, September 2026 (release of September 30, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Rent index and average rents per square meter, quarterly (StatFin table 15fa, updated July 16, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Median rents of non-subsidized dwellings, quarterly (StatFin table 15fc). Statistics Finland. Official page. Checked October 4, 2026.
Average monthly earnings of full-time employees (StatFin table 14uv, updated August 26, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Index of wage and salary earnings, 2nd quarter 2026 (release of August 26, 2026). Statistics Finland. Official page. Checked October 4, 2026.
How your electricity bill is made up. Energy Authority of Finland (Energiavirasto). Official page. Checked October 4, 2026.
Electricity prices for household customers by type of consumer (StatFin table 13rb). Statistics Finland. Official page. Checked October 4, 2026.
Season ticket prices (Tampere region public transport). Nysse, City of Tampere. Official page. Checked October 4, 2026.
Fares 2026. OSL, Oulu region public transport. Official page. Checked October 4, 2026.
Tickets and prices (one travel zone and new pricing from June 1, 2026). LSL, Lahti region public transport. Official page. Checked October 4, 2026.
Prices (page showing no validity date). Linkki, Jyväskylä region public transport. Official page. Checked October 4, 2026.
Season ticket (page labeled “Prices from 1.1.2025”). Föli, Turku region public transport. Official page. Checked October 4, 2026.
Ticket price list dated January 7, 2026 (PDF, prices include 13.5% VAT). Linkkari, Rovaniemi city transport. Official page. Checked October 4, 2026.
Porvoo bus tickets and prices. City of Porvoo. Official page. Checked October 4, 2026.
Act on Residence-Based Social Security in Cross-Border Situations (16/2019), consolidated version: section 7 (earnings threshold for employees). Finlex, the official legislation database of the Ministry of Justice of Finland. Official page. Checked October 4, 2026.
Proposed changes to health care client fees (table, PDF). Ministry of Social Affairs and Health of Finland (STM). Official page. Checked October 4, 2026.
Maximum waiting times for care (hoitotakuu). Ministry of Social Affairs and Health of Finland (STM). Official page. Checked October 4, 2026.
Access to treatment in primary health care (statistical report of June 3, 2026). Finnish Institute for Health and Welfare (THL). Official page. Checked October 4, 2026.
Emergency number 112. Emergency Response Centre Agency of Finland. Official page. Checked October 4, 2026.
Medical Helpline 116117. Wellbeing services counties of Finland. Official page. Checked October 4, 2026.
Travel outside the U.S. Medicare.gov. Official page. Checked October 4, 2026.
Medicare coverage outside the United States (Product 11037, April 2026). Medicare.gov. Official page. Checked September 25, 2026.
Avoid late enrollment penalties. Medicare.gov. Official page. Checked September 25, 2026.
U.S. citizens and resident aliens abroad. Internal Revenue Service. Official page. Checked September 25, 2026.
Protocol amending the U.S.–Finland tax convention, signed in Helsinki on May 31, 2006. Internal Revenue Service. Official page. Checked October 4, 2026.
Tax residency, nonresidency and residency in accordance with a tax treaty: natural persons (detailed guidance issued January 29, 2025). Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Tax bases 2026. Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Tax rates on pay, pensions and benefits. Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Pension contributions in 2026. Finnish Centre for Pensions (ETK). Official page. Checked October 4, 2026.
Dividends from a listed company. Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Foreign dividends (page last updated January 1, 2026). Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Taxation in Finland: tax rates (no net wealth tax since 2006). Nordisk eTax, run jointly by the Nordic tax administrations. Official page. Checked October 4, 2026.
Taxation of key employees (detailed guidance valid from January 1, 2026). Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Technical explanation of the U.S.–Finland income tax convention. Internal Revenue Service. Official page. Checked October 4, 2026.
Pension from abroad. Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Inheritance tax calculator and rates. Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Gift tax calculator and rates. Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Agreement between the United States and Finland (pamphlet). Social Security Administration. Official page. Checked October 4, 2026.
IRS releases tax inflation adjustments for tax year 2026 (IR-2025-103, October 9, 2025). Internal Revenue Service. Official page. Checked October 4, 2026.
Figuring the foreign earned income exclusion. Internal Revenue Service. Official page. Checked October 4, 2026.
Foreign earned income exclusion: what is foreign earned income. Internal Revenue Service. Official page. Checked September 25, 2026.
Foreign tax credit. Internal Revenue Service. Official page. Checked September 25, 2026.
Report of Foreign Bank and Financial Accounts (FBAR). FinCEN, U.S. Treasury. Official page. Checked October 4, 2026.
Comparison of Form 8938 and FBAR requirements. Internal Revenue Service. Official page. Checked October 4, 2026.
Transfer tax (page updated January 7, 2026). Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Transfer tax: buyer of a flat. Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Transfer tax: buying real property. Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Housing loans and the loan cap. Financial Supervisory Authority (FIN-FSA). Official page. Checked October 4, 2026.
Value of real estate and real estate tax rates (page updated March 31, 2026). Finnish Tax Administration (Vero). Official page. Checked October 4, 2026.
Prices per square meter and time to sale of old dwellings in housing companies, monthly (StatFin table 15iq, updated September 29, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Prices of dwellings in housing companies, 2nd quarter 2026, preliminary (release of July 28, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Prices per square meter of old dwellings in housing companies, quarterly (StatFin table 15is, updated July 28, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Prices per square meter of old dwellings in housing companies by municipality, yearly (StatFin table 13mx, updated May 19, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Regulation (EU) 2024/1028 on data collection and sharing relating to short-term accommodation rental services. EUR-Lex. Official page. Checked September 27, 2026.
Preliminary population statistics by municipality, August 2026 (StatFin table 11lj, updated September 22, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Population by language and municipality, December 31, 2025 (StatFin table 11ra, updated May 29, 2026). Statistics Finland. Official page. Checked October 4, 2026.
Precipitation statistics 1991–2020 by station. Finnish Meteorological Institute (FMI). Official page. Checked October 4, 2026.
Contact the Embassy. U.S. Embassy in Helsinki. Official page. Checked October 4, 2026.
The 1991–2020 climate normal period. Finnish Meteorological Institute (FMI). Official page. Checked October 4, 2026.
Reform of the personal identity code. Digital and Population Data Services Agency (DVV). Official page. Checked October 4, 2026.
Customer due diligence and customer identification. Financial Supervisory Authority (FIN-FSA). Official page. Checked October 4, 2026.
Exchanging a foreign driver’s license for a Finnish one. Finnish Transport and Communications Agency (Traficom). Official page. Checked October 4, 2026.
U.S. citizen services. U.S. Embassy in Helsinki. Official page. Checked October 4, 2026.
Commission Delegated Regulation (EU) 2026/131: non-commercial movement of pet animals. EUR-Lex. Official page. Checked September 25, 2026.
Moving to Finland from outside the EU. Finnish Customs. Official page. Checked October 4, 2026.
Compulsory Education Act (1214/2020), consolidated version as amended by Act 1365/2025. Finlex, the official legislation database of the Ministry of Justice of Finland. Official page. Checked October 4, 2026.
Weighted curriculum and comprehensive education in different languages. City of Helsinki. Official page. Checked October 4, 2026.
Passports. U.S. Embassy in Helsinki. Official page. Checked October 4, 2026.
Entry/Exit System fully operational from 10 April 2026: who is exempt. European Commission, Migration and Home Affairs. Official page. Checked September 25, 2026.
ETIAS (page without a date of its own). Finnish Border Guard. Official page. Checked October 4, 2026.
Commission Delegated Regulation (EU) 2025/1411: ETIAS fee of €20. EUR-Lex. Official page. Checked September 25, 2026.
Regulation (EU) 2018/1240 establishing ETIAS. EUR-Lex. Official page. Checked September 25, 2026.

General information, not advice. Quantum Jetset does not give legal, tax, immigration, financial or investment advice. Rules and costs change; check the official sources above and speak to a qualified professional before you act. Items marked pending were pending as of October 4, 2026.

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