työmatkavähennykset

Työmatkavähennykset, known in English as commuting expense deductions, are a tax benefit available to individuals who incur expenses for travel between their home and their regular place of work. In Finland, these deductions are regulated by the Finnish Tax Administration (Verohallinto).

The primary condition for claiming a työmatkavähennys is that the travel must be for the purpose of earning income. The deduction can be claimed for the most affordable and practical mode of transportation. If an individual uses their own vehicle, the deduction is typically based on a per-kilometer rate set by the Tax Administration. This rate is intended to cover the costs associated with fuel, maintenance, insurance, and depreciation.

Public transportation costs, such as bus, train, or tram tickets, can also be deducted. If an individual uses a combination of methods, such as driving part of the way and then taking public transport, the deductible expenses from each method can be combined.

There are specific rules regarding the minimum distance for claiming the deduction. For journeys made using public transportation, the deduction is generally allowed only if the cost exceeds a certain threshold. For self-provided transportation, the deduction is usually granted from the first kilometer. The Tax Administration provides detailed guidelines and specific amounts for the deductible expenses annually. It is important for individuals to keep records of their commuting expenses, such as receipts for public transport tickets or mileage logs for personal vehicle use, to support their deductions in case of a tax audit.