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Your membership fees are tax-deductible

Your trade union membership fees are tax-deductible in 2025, because the membership fees are considered expenses for the production of income.

What is a tax deduction?

The tax-deduction on trade union membership fees means that the amount of income used to calculate your income tax is reduced by the amount of your membership fees. The deductions reduces the income you pay taxes on. And so the amount of taxes you pay is reduced somewhat.

Typically, the tax benefit from the deduction is 50-100 euros per year, depending on the amount of membership fee and your the tax rate.

PAM informs the Tax Administration of membership fees

PAM informs the Tax Administration of membership fees paid by members each year. This means that the membership fee deductions will usually be included in your pre-completed tax return.

Information on possible change

The Finnish Government proposed in April 2025, that the tax deduction on trade union and employers’ association membership fees be abolished from the start of 2026. Parliament will decide on the matter at the end of the year 2025. Membership fees paid in 2025 can be deducted as before.

Security, advocacy and numerous benefits

It is worth while to be a member of PAM. You get security in working life and help if you have questions or problems in your employment, advocacy for better working conditions through collective bargaining and lobbying, and great benefits including trainings and discounts.