Kela OT 20e: Claim the Student Loan Tax Deduction

What is Kela OT 20e - student loan tax deduction?

Form OT 20e is Kela's English claim for the student loan tax deduction (opintolainavähennys), a deduction from your income tax for part of a large student loan when you graduated within the target time. It concerns graduates whose first higher education studies started before 1 August 2014 and whose studies for the completed degree started on 1 August 2005 or later.

Kela investigates the deduction without a claim when you had Finnish student financial aid for studies in Finland, or for studies abroad and reported the degree to Kela. You need this form in the other cases, notably when you took a student loan from another EU/EEA country's aid system or from the Provincial Government of Åland. Across three pages it asks for the degree and its target time, when you accepted the offer and began studying, earlier studies, periods that slowed you down (military or non-military service, family leave, illness, incapacity, the coronavirus epidemic) and the loan amounts.

FileIt takes you through OT 20e in plain English, checks your personal identity code and the order of your semesters and periods, works out the outstanding loan after deductions, and prints everything into Kela's own PDF, saved in your vault. The claim is posted to Kela, PL 10, 00056 KELA. FileIt never sends anything to Kela.

Who fills it: Graduates whose first higher education began before 1 August 2014 and whose degree studies began on 1 August 2005 or later
Given to: Kela, by post to PL 10, 00056 KELA
Typical case: A student loan from Åland or another EU/EEA country's aid system, or a foreign degree not reported to Kela
Enclosures: Diploma, bank certificates, and proof of any delaying factors
Edition: OT 20e 01.23
Pages: 3

Who needs to fill out Kela OT 20e - student loan tax deduction?

Graduates who financed their degree with a student loan from the Provincial Government of Åland.
People who took a student loan from another EU or EEA country's financial aid system while studying for a higher education degree.
Graduates of a degree abroad that was never reported to Kela.
Anyone Kela asks to give the details of their degree and loan for the deduction.

When to use Kela OT 20e - student loan tax deduction

After you complete the higher education degree the deduction is based on.
When Kela can't check the deduction without a claim because your loan or degree is outside the Finnish aid records.
When your studies took longer because of service, family leave, illness, incapacity or the coronavirus epidemic and you want Kela to take that into account.

What you need before you start

Your personal identity code and address.
The institution, country, programme and degree, the completion date and the degree's credits or target time.
The semesters in which you accepted the offer of admission and began studying, and the same for any earlier studies.
Dates of any service, family leave, sickness allowance or incapacity benefit during your studies, with proof.
Bank certificates for the outstanding loan, loans taken before the degree, capitalised interest and any repayments.

What’s on Kela OT 20e - student loan tax deduction

The 2023 edition has 3 pages. FileIt asks for it in 7 parts, and it is signed by Claimant:

1 ClaimantClaimant
2 Higher education degree completedClaimant
3 Previous studiesClaimant
4 Factors contributing to delayed degree attainmentClaimant
5 Student loans from Åland or foreign financial aid programmesClaimant
6 EnclosuresClaimant
7 SignatureClaimant

How to fill out Kela OT 20e - student loan tax deduction, step by step

1 1 Claimant

Identity code, name, street address, postal number and district, phone and e-mail.

2 2 Degree completed

Institution, country, programme, degree and completion date; the standard credits for a Finnish degree or the target time for one abroad; the level of the degree and what your letter of acceptance entitled you to; and the semesters you accepted the place and began studying.

3 3 Previous studies

Any earlier degree, or studies started without a degree, where you accepted the place or first enrolled in autumn 2005 or later, with dates and the institution.

4 4 Delayed degree

Tick the periods of service, parental allowance, sickness allowance or incapacity benefit while studying, and whether the coronavirus epidemic delayed a degree completed in autumn 2020 or later.

5 5 Loans from Åland or abroad

Which authority granted the loan, then the calculation: the outstanding debt at the end of the graduation semester, minus loans from before the degree studies and capitalised interest. FileIt works out the total after deductions.

6 6-7 Enclosures and signature

Tick the documents you enclose, then add place and date and sign.

Common mistakes to avoid

Using the form when Kela already checks your deduction without a claim.
Giving the target time both in years and months and in academic years.
Using balances from the wrong date instead of 31 July or 31 December of the graduation semester.
Forgetting the bank certificates for the amounts, or for repayments made after graduating.
Leaving out the explanation and list of delayed studies when ticking the coronavirus box.

After you fill it out

Print and sign the PDF, add the diploma, bank certificates and other enclosures, and post it all to Kela, PL 10, 00056 KELA. FileIt never sends anything to Kela.

Keep the claim, the certificates and Kela's decision in your FileIt vault, beside your tax decision for the year the deduction applies.

Fill out Kela OT 20e - student loan tax deduction online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 63 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Social Insurance Institution of Finland (Kansaneläkelaitos / Kela) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Kela OT 20e - student loan tax deduction now — it’s free

Kela OT 20e - student loan tax deduction: frequently asked questions

Who can get the student loan tax deduction?

The form concerns graduates who have a student loan, whose first higher education studies started before 1 August 2014 and whose studies for the completed degree started on 1 August 2005 or later.

Do I always need to claim it?

No. Kela investigates it without a claim if you had Finnish student financial aid for studies in Finland, or for studies abroad and you reported the degree to Kela.

What counts as delaying factors?

The form lists conscript or non-military service, voluntary military service for women, maternity, paternity or parental allowance, sickness allowance, incapacity benefits, and delays caused by the coronavirus epidemic.

What does the calculation in section 5 mean?

The outstanding loan at the end of the graduation semester, minus loans taken before the degree studies began and minus interest capitalised while you studied. FileIt does the subtraction for you.

Where do I send OT 20e?

By post to Kela, PL 10, 00056 KELA, as printed on the form.

Does FileIt contact Kela or the tax office?

No. FileIt fills Kela's PDF and saves it in your vault. You send it yourself.

Official sources

Blank form (PDF), published by Social Insurance Institution of Finland (Kansaneläkelaitos / Kela): https://www.kela.fi/benefit-forms/OT20e.pdf
Official instructions and guidance: https://www.kela.fi/student-loan
Edition shown on this page: OT 20e 01.23 (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Social Insurance Institution of Finland (Kansaneläkelaitos / Kela) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.