Revised tax card

If the withholding rate for the allowance seems too low or too high, you can check the withholding rate using the calculator at www.vero.fi. You can verbally ask Kela to increase the withholding rate received from the Tax Administration without any revised tax card.

Different types of tax cards are suited for different situations, see the website of the Tax Administration for more information. The Tax Administration will, on request, send the revised tax card directly to Kela.

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 kela.fi website.

Repayment of preliminary tax withholding

Excess amounts of preliminary taxes that have been withheld can be repaid to the customer, if the customer sends a revised tax card with retroactive effect to Kela. The preliminary tax withholding rate on the revised tax card must also be lower than the withholding rate used hitherto. 

As regards pension benefits, Kela automatically corrects the preliminary tax withholding retroactively when the revised tax card has arrived at Kela. As regards other benefits, the customer must also ask Kela to correct the preliminary tax withholding. 

Excess amounts of preliminary tax withholding can only be repaid during the year that tax is paid. If the payment date for the repayment of preliminary tax withholding is delayed to the next year, the excess amount of preliminary tax withholding can no longer be repaid.