Taxation of benefits

Some benefits available from Kela are subject to tax while others are tax-exempt.

Benefits subject to tax:

• Maternity, Paternity and Parental Allowances
• Partial Parental Allowance
• Child Home Care Allowance
• Private Day Care Allowance
• Partial Care Allowance
• Special Care Allowance
• Study Grant and its provider supplement
• Job Alternation Compensation
• Unemployment Allowance
• Labour Market Subsidy
• Commuting and relocation allowance
• Sickness Allowance
• Rehabilitation Allowance and means-tested rehabilitation assistance
• Pensions

Benefits exempt from tax

• Maternity Grant (cash benefit)
• Child Benefit
• Adoption Grant
• Student loan compensation
• Housing Supplement for Students
• Assistance with student loan interest
• School Transport Subsidy
• Compensation for expences in employment promoting services
• General Housing Allowance
• Disability Allowances
• Conscript's Allowance
• Special Assistance for Immigrants
• Housing Allowance for Pensioners
• Care Allowance for Pensioners
• Front-Veteran's Supplement and Additional Front-Veteran's Supplement
• Basic Social Assistance