Unemployment Fund Ote Membership Fee Remains Tax-Deductible
The unemployment fund membership fee remains tax-deductible, but it will no longer be included directly on the tax card.
From 1 January 2026, membership fees paid to trade unions will no longer be tax-deductible. However, membership fees paid to unemployment funds will remain tax-deductible.
The membership fee of an unemployment fund is tax-deductible regardless of whether you are a member through a trade union or as an individual member.
The unemployment fund membership fee is not shown on the tax card
According to the Finnish Tax Administration, the unemployment fund membership fee is not shown on the tax card, even though it is tax-deductible.
There is therefore no need to request a revised tax card. The Unemployment Fund Ote reports its members’ paid membership fees directly to the Tax Administration on an annual basis.
As a result, you do not need to take any action regarding the tax deduction of your membership fees. The tax deduction for the unemployment fund membership fee will be taken into account in the pre-completed tax return for 2026.
Membership fees
In 2026, our membership fee is €5.25 per month (€63.00 per year).
Read more about the membership fee