Is it necessary to present your tax card to Kela?

It is not necessary to send the tax card to Kela. Kela gets information on the preliminary tax withholding directly from the Tax Administration. The grounds for tax withholding in 2019 are implemented starting from 1 February 2019.

Benefits are taxed as determined in the tax legislation. Even if the benefits are lower than the wage, the rate of tax may not necessarily be lower. The reason for this is that it is not possible to make the same tax deductions from the benefits as from the wage.

withholding rate of 20%. As regards daily allowances, the withholding rate is usually the same as for wages and salaries. If your salary is taxed at 25% or less, the tax rate on the sickness allowance is 25%, except if you apply for a revised tax card. Different types of tax cards are suited for different situations, see the website of the Tax Administration for more information.

As a rule, no withholding tax is deducted from study grants. Students who receive study grant and who also have taxable income from other sources, should order a new tax card for wages. For more information, see Taxation of the study grant on the website.

If the withholding rate for the allowance seems too low or too high, you can check the withholding rate using the calculator at

You can verbally ask Kela to increase the withholding rate received from the Tax Administration without any revised tax card.