Vero 5057e (1.2026) — Non-Resident's Application for Tax at Source Card, Tax Card, Tax Prepayment or Tax Number

What is Vero 5057e — non-resident's tax-at-source card / tax card application?

Form 5057e is the English version of the Finnish Tax Administration's (Verohallinto, or Vero) application for non-resident taxpayers. If you are permanently resident in another country, or you come to Finland for a stay of six months or less, this is the form you use to ask Vero for a tax at source card (lähdeverokortti), a tax card for progressive taxation, or a tax prepayment for income from which no tax is withheld. People who work in the construction or shipbuilding sector can also use it to have their tax number entered in the public tax number register, either on its own or alongside a card.

Getting the right card matters because your Finnish employer or payor withholds tax according to it. Without a card, pay is generally taxed at a higher default rate. The form also collects the facts Vero needs to decide whether you really are a non-resident for tax purposes: your country of residence and tax number there, your dates of arrival and departure, earlier stays in Finland, how many workdays you spend in Finland and abroad, and who pays you.

FileIt walks you through each part of the 5057e in plain English and prints your answers into Vero's own official PDF, 1.2026 edition. It can pre-fill your name, date of birth and employer from the People records in your vault, checks the Finnish personal identity code's check character, splits your income estimate into the form's separate euro and cent boxes, and prints dates in the dd.mm.yyyy format Vero reads. The finished PDF is saved to your vault. You then print it, sign it by hand and post it to Vero yourself — FileIt never sends anything to the Tax Administration.

Who needs to fill out Vero 5057e — non-resident's tax-at-source card / tax card application?

• Foreign employees who keep their permanent home abroad while working in Finland, for example posted or leased workers on a project.
• Anyone coming to Finland for a stay of six months or less who will be paid for work done here.
• Seafarers, aircraft crew, athletes and performing artists resident abroad who receive Finnish income.
• Self-employed people resident abroad who earn trade income in Finland and need a tax prepayment.
• Construction and shipbuilding workers who must have their tax number entered in the tax number register.
• Students from abroad doing a training period in Finland that is part of their studies at home.

When to use Vero 5057e — non-resident's tax-at-source card / tax card application

• Before your first payday in Finland, so your employer has a card to withhold tax correctly.
• When you move from a tax at source card to progressive taxation, together with form 6148e.
• At the start of a new tax year if you still work in Finland as a non-resident.
• When you start work on a Finnish construction or shipbuilding site and need your tax number registered.
• If your plans change so that you will stay more than six months, Vero's form for that situation is 5042e instead.

What you need before you start

• Your passport, to give your family name and given names exactly as written.
• Your Finnish personal identity code if you have one; otherwise your date of birth.
• Your tax identification number (TIN) in your country of residence and your address there.
• Your address in Finland, if you have one.
• Your bank account number (IBAN) and BIC/SWIFT code, if you apply for a tax card, a prepayment or a tax number.
• Your dates of arrival and expected departure, and the dates of any earlier stays in Finland.
• Your A1/E101 certificate, if your home country issued one, with its validity period.
• Your employer's name, Finnish Business ID or foreign TIN and home country, and details of any Finnish company you are hired out to.
• An estimate of your Finnish income for the whole work period and for the tax year.
• Form 6148e, if you apply for a tax card for progressive taxation.

What’s on Vero 5057e — non-resident's tax-at-source card / tax card application

The 2026 edition has 2 pages. FileIt asks for it in 7 parts:

1. 1 Application and tax yearApplicant
2. 2 Personal detailsApplicant
3. 3 Details of stay in FinlandApplicant
4. 4 Employment detailsApplicant
5. 5 Information on studiesApplicant
6. 6 Tax card delivery addressApplicant
7. 7 Additional information and signatureApplicant

How to fill out Vero 5057e — non-resident's tax-at-source card / tax card application, step by step

1 1 Application and tax year

Tick what you are applying for: a tax at source card, a tax card or a tax prepayment, and write the tax year. A tax at source card and a tax card for progressive taxation are alternatives, so FileIt asks you to choose one. The form reminds you that an application for progressive taxation must include form 6148e.

In the second box, construction and shipbuilding workers can ask for their tax number to be entered in the tax number register. You can tick this on its own if a card isn't what you need.

2 2 Personal details

Give your family name and given names, your Finnish personal identity code if you have one (or your date of birth if not), your country of residence, citizenship and the tax number your home country gave you. Then your address abroad and, if you have one, your address in Finland, split into street, house number, entrance, flat number, P.O. box, postal code and town.

The bank account boxes are for people applying for a tax card, a prepayment or a tax number. FileIt checks the IBAN and BIC formats and repeats your identity code at the top of page 2, as the form expects.

3 3 Details of stay in Finland

Enter your date of arrival and the date you expect to leave, plus up to two earlier periods of stay in Finland. Say whether you intend to stay for more than six months in a row. If you'll stay six months or less, also give the number of your workdays in Finland and abroad.

These answers help Vero decide whether you are a non-resident, so give your best honest estimate and keep your travel records.

4 4 Employment details

Say whether you have an A1/E101 certificate from your home country and its validity period, and give the dates you work in Finland. Choose the type of employment: leased employee, employee in an employment relationship, self-employed person, or a leased employee on an aircraft or a ship.

Then describe your estimated Finnish income: whether it is wages, trade income or something else, whether it is seafarer's or athlete's/performing artist's income, and the amount for the whole work period and for the tax year, and whether you are paid a monthly salary or hourly wages. Finally give your employer's details and, for leased employees, the Finnish company you work for, plus any representative your employer has in Finland.

5 5 Information on studies

Only if your time in Finland is a training period that is part of your studies at home: name your educational institution and field of study.

6 6 Tax card delivery address

Give an address if you want the card posted somewhere specific, for example to you in Finland or to your employer. In FileIt this part is optional and only prints when you switch it on.

7 7 Additional information provided by

Name the person Vero can contact with questions about the application and their telephone number — you, or perhaps your employer's contact person. Then date the form and give your own phone number. FileIt prints your name in block letters under the signature line; you sign above it by hand.

Common mistakes to avoid

• Using 5057e when you will stay in Finland for more than six months — that situation calls for form 5042e.
• Ticking both a tax at source card and a tax card; they are alternative ways of taxing the same pay.
• Applying for progressive taxation without enclosing form 6148e.
• Leaving out earlier stays in Finland, which Vero needs to judge your residence.
• Mistyping the Finnish personal identity code — FileIt checks the check character for you.
• Sending a photocopy: Vero reads the form by computer and asks for forms printed from its website.
• Forgetting to sign the printed form by hand before posting it.

After you fill it out

Print both pages of the finished PDF, sign the form by hand in the signature box and post it to the Finnish Tax Administration, P.O. Box 700, 00052 VERO, as printed on the form. Include form 6148e if you are applying for progressive taxation. Vero reads the form by optical character recognition, so print it cleanly rather than sending a copy of a copy.

Vero sends the card to you or to the delivery address you gave; you then give it to your employer or payor so they can withhold tax correctly. FileIt keeps the filled PDF in your vault, so you have a record of exactly what you told Vero.

Apply again for each new tax year you keep working in Finland, and update Vero if your income, your employer or the length of your stay changes.

Vero 5057e — non-resident's tax-at-source card / tax card application: frequently asked questions

Official sources

• Blank form (PDF), published by Finnish Tax Administration (Verohallinto / Vero): https://www.vero.fi/contentassets/f361fcca29fc4cf5b24403f37c7531e7/5057ev26_ws.pdf
• Official instructions and guidance: https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/arriving_in_finland/work_in_finland/
• Edition shown on this page: VEROH 5057e 1.2026 (checked 2026-09-26).

FileIt is not affiliated with or endorsed by Finnish Tax Administration (Verohallinto / Vero) 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 2026-09-26.

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