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Make a day at the fair a staff training day


What is a tax deduction for training?

Tax deduction for training is an added calculatory deduction available to entrepreneurs introduced in 2014. It does not affect their right to deduct costs incurred by staff training, this right remains tax-deductible. The calculatory value of the tax deduction for training is about half of the wage costs of the time spent in training, and it is possible to claim a maximum of three training days per employee per year. The minimum claim is one whole training day (6 hours). 


What type of employers can claim it?

  • YES: Employers engaged in commercial activities or agriculture
  • NO: Associations, foundations, universities, households as employers 


What type of employees are applicable? 

  • YES: Full-time employees, part-time employees, temporary employees
  • NO: agency-hired workers, employees for whom a pay subsidy has been granted during the tax year, entrepreneurs not employed by their companies, managing directors not in an employment relationship



  • Based on a training plan prepared by the employer
  • Related to the current or future tasks of the employee
  • Will maintain or improve the employee’s professional skills
  • Training must take place during working hours and wages must be paid for the time spent in training
  • Training must be organised by the employer
  • Time used for the training must be verifiable. The duration of the visit to the fair must be six hours, or a minimum of one hour if part of a larger training entity.


How to calculate the tax deduction for training?

  • Multiply the company’s average daily wages of the employees by the number of applicable training days, and divide this number by two 
  • Apply for the deduction in your tax return using form 79 or 79A
  • Employee-specific reports and training plans need not be attached to the tax return.

Form 79
Form 79A




Tax benefits for companies for going to trade fairs


22 October 2015

Companies should make more use of trade fairs in staff training. Few people know that the tax administration encourages companies to do this with an additional calculatory tax deduction.
The tax deduction for training is applicable to all employers engaged in commercial activities or agriculture.
You can apply for the tax deduction if participating the fair is part of the employer’s training plan, it is related to improving the employee’s professional skills, and part of the employee’s paid working day. The duration of the visit at the fair must be at least six hours. A visit lasting at least one hour may also be applicable if it is part of a pre-planned training entity lasting at least six hours in total.
These preconditions are easy to fulfil at trade events, as these events usually offer an extensive exhibition as well as dozens, if not hundreds, of business contacts, seminars on current issues, information bulletins, meeting opportunities, and other events. Trade fairs offer a cross-section of your field and act as an effective tool for networking with colleagues in the same business-sector. In addition, trade fairs are great for recruiting. In Finland, as well as abroad, the largest trade events gather tens of thousands of visitors every year.
To apply for the tax deduction, you must submit the tax administration a report on a specific form. The applications are then assessed case by case within the tax administration. The responsibility for providing the correct information always lies with the employer.


Tax administration instructions regarding the grounds and calculation of the tax deduction for training (in Finnish)



Additional information:

The Union of Finnish Trade Fair Organisers, Secretary Reija Könönen (the Finnish Fair Corporation), tel. +358 (0)50 5604614, reija.kononen[at]


The Union of Finnish Trade Fair Organisers was established in 1996 in order to promote the marketing of trade fairs and the cooperation between trade fair companies. Member companies include the Finnish Fair Corporation, Tampere Trade Fairs, Turku Fair Centre, Lahden Messut Oy, Jyväskylä Fair Limited, Nord Finland Fair, Expomark Oy, Pohjanmaan Expo Oy, Housing Fair Finland Co-op and Helsinki Fair Ltd Wanha Satama.

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