Taxation of benefits

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

Benefits subject to tax:

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