Tax residency in Finland: what its law actually says
Low confidenceReviewed in September 2026
Our approximation, not the law
183days in rolling 12 months
- Window
- Rolling 12 months
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
Finland measures a continuous stay of more than six months, not scattered days in a year, and that stay can cross the year end: 15 October to 15 April makes you resident for the whole span. Exactly six months is not enough. The days of arrival and departure both count.
This counter of 183 days in twelve months is an approximation that warns before the law does, and the count does not decide on its own.