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Taxation of the study grant
The study grant, its supplementary allowance for the purchase of study materials and its provider supplement are taxable income.
However, if you have no other taxable income apart from the study grant, you need not pay any tax on the study grant at all. If you have income from other sources as well, you will also have to pay tax on your study grant.
If you have other taxable incomes, your study grant must be taken into account when tax is withheld on them. If the total amount of your income (study grant and wages) will exceed the income limit stated on your tax card, you should ask for a new tax card for wages. You can order the tax card via the online service MyTax on the website of the Finnish Tax Administration. When ordering the card, you must state the amount of any study grants, wages or other taxable income already paid to you, and the tax withheld on them as well, and give an estimate of any future incomes.
Preliminary taxes are not withheld on the study grant. This means that the entire study grant amount will be paid into your account.
However, if you would still like withholding tax to be deducted from your study grant, you can notify Kela of the withholding rate you wish to be applied. You can notify Kela of the rate to be applied by sending a message via Kela's online customer service (in Finnish). Under 'Aihe', select 'Opiskelijan tuet' and then ‘Opintotuki’. Or, you can call Kela’s telephone service or visit one of Kela’s customer service points.
The general housing allowance and the housing supplement for students are not taxable income.
Paying back study grant and making a tax adjustment
If Kela decides to collect study grant payments from you, it will notify the Tax Administration automatically of the repayments you make.
Kela will also send you a notification, but you do not need to take any action yourself. You will receive a notification annually. The notification process does not apply to the general housing allowance, nor to the housing supplement for students, because these benefits are not subject to income tax.
If you pay back study grant later than the end of May following the year in which it was originally paid to you, the Tax Administration will take your repayments into account when calculating your taxes for the year in which you make the repayments.