Taxation of benefits

Some benefits available from Kela are subject to tax while others are tax-exempt. There is a separate tax card for social security benefits.

Benefits subject to tax

Benefits not subject to tax

  • Maternity grant
  • Child benefit
  • Child maintenance allowance
  • Adoption grant
  • Student loan compensation
  • Housing supplement for students
  • Assistance with student loan interest
  • School transport subsidy
  • Child increase for pensioners
  • Expenses compensations during participation in employment promoting services
  • General housing allowance
  • Disability allowances
  • Conscript’s allowance
  • Housing allowance for pensioners
  • Care allowance for pensioners
  • Front-veteran’s supplement and additional front-veteran’s supplement
  • Social assistance

Frequently asked questions about taxation of benefits