Delivery couriers
Taxes for couriers in Finland: a simple guide.
Delivering through an app usually makes you an entrepreneur, not an employee. Here is what that means for your taxes, step by step.
By Jharna Bagaria, Head of Accounting, and Kamal Kumar, Tax and Business Advisor · Facts checked
Employee or entrepreneur?
Platform couriers usually work as independent entrepreneurs, not as employees. Check your own contract. As an entrepreneur, nobody takes tax off your pay for you: you handle your own taxes.
1. Get a Business ID
Most couriers start a toiminimi. When you start in OmaVero, you get your Business ID straight away and can join the Tax Administration's registers at the same time.
2. The prepayment register
Being in the prepayment register shows that you handle your own taxes, so your customer does not withhold tax from your pay. You still apply for prepayment tax yourself and pay it during the year.
3. VAT
You must register for VAT when your turnover passes €20,000 in a calendar year. Below that, registering is optional. Follow your turnover during the year so you register in time.
When you are registered, VAT is added to your sales and you can deduct the VAT on your work purchases.
4. Income tax and prepayment tax
Your profit (income minus costs) is taxed in your own personal taxation. Prepayment tax is paid during the year based on your estimate of the profit. If your income changes, change the estimate so you don't pay too little or too much.
5. Costs you can count
Costs from your work lower your taxable profit. Keep every receipt. Typical courier costs:
- the work share of your car or scooter costs
- bike, repairs and gear
- phone and mobile data
- delivery bag and other equipment
6. YEL pension insurance
You must take YEL when your work income is at least €9,423.09 a year (2026). The work income you choose sets your pension and your social security, so choose it with care.
How we help couriers
We set up your toiminimi with you, process your platform statements, count your costs, file your VAT and your tax return, and check your YEL. Everything is explained in English or Finnish, in writing.