Finnish service since 1989Fast quote, no commitment

Get in touch
Prices
Turun MainostuotePromotional products for companiesQuote basket

Workwear and taxation: when a logo garment is tax-exempt

· Piia

Updated

When a company buys clothing with the company logo for its staff, a common question is whether the employee receives a taxable benefit. According to the Finnish Tax Administration's guidance, the logo is only one of the conditions. What also matters is why the clothing is used, whether it may be worn in leisure time and whose property it is.

This page explains, based on the Tax Administration's guidance, when clothing provided by the employer is tax-exempt for the employee, what the employee can deduct in taxation and how value added tax works. The sources are listed at the end of the page.

When a logo garment is tax-exempt workwear

The Tax Administration's guidance Henkilökuntaedut verotuksessa (issued 19 December 2024, in force from 1 January 2025) states in section 2.5: "The employee does not receive a taxable benefit from other workwear provided by the employer either, when the nature of the work is such that uniform clothing for the staff is necessary, for example so that staff can be told apart from customers."

The same section describes what the clothing must be like. The workwear must

In addition, the nature of the work must require uniform clothing. The guidance gives the example that staff can be told apart from customers. The logo therefore helps to meet only one condition. If the employee may keep the garment or wear it in leisure time, it is not workwear under this section.

Protective clothing

The same section states that the employer may be obliged to provide protective clothing, for example, so that the work can be done safely. According to the guidance, "Protective clothing or equipment provided by the employer and used for carrying out work tasks or, for example, for improving work ergonomics does not give rise to a taxable benefit for the employee."

When a garment is given as a gift

If the employer gives the employee a garment to keep, for example a hoodie as a Christmas gift, the workwear condition on ownership is not met. In that case it can be assessed whether the garment is a tax-exempt gift.

According to section 3.4.2 of the same guidance, a minor gift is tax-exempt if it is given as something other than money or a payment equivalent to money and the practice applies to all staff. The guidance states: "The value of a minor gift can be at most 100 euros. If the employer gives employees a few minor gifts a year, their combined value can be at most 100 euros." Gifts to staff are covered in more detail on the page Henkilöstölahjat.

A logo garment given to a customer is a promotional gift or a business entertainment gift. According to the guidance Edustusmenot tuloverotuksessa (issued 29 November 2021), "A promotional gift whose purchase price including VAT is at most 50 euros can be regarded as customary." Customer gifts are covered on the page Liikelahjojen verotus.

What the employee can deduct

According to section 5.4 of the Tax Administration's guidance Tulonhankkimismenot ansiotuloista (issued 21 January 2026, in force from 1 January 2026), expenses for clothing worn at work are generally living expenses, which cannot be deducted in taxation. A deduction may be available if the work outfit cannot be worn other than in work duties. The guidance gives as examples the official uniforms of soldiers, police officers and priests, and performing artists' stage costumes that differ from ordinary clothing.

The purchase costs of protective clothing and actual laundering costs, for example dry cleaning fees, can be deducted if the work wears out clothing or is particularly dirty. Estimated costs of washing at home cannot be deducted.

If the employer provides the work outfits or protective clothing, the employee cannot deduct expenses arising from purchasing or using the clothing. If the employer pays only part of the purchase costs, a deduction may be available for the part the employee pays personally.

According to section 3 of the same guidance, the Tax Administration itself deducts an income-earning deduction of 750 euros from salary income. Actual income-earning expenses, such as the costs of protective clothing, are deducted only to the extent that their total exceeds this amount. Travel costs between home and workplace and unemployment fund fees are not included in this, as they are always deducted separately.

Value added tax

When a company gives away goods whose VAT it has been able to deduct, it generally has to pay self-supply tax. Workwear is covered in the Tax Administration's guidance Oman käytön ja alivastikkeellisten luovutusten arvonlisäverotus (issued 17 March 2020).

According to section 2.3.1 of the guidance, self-supply taxation does not apply to work outfits given to staff for carrying out a specific job. Work outfits include, for example, overalls and other similar protective clothing, and uniform work clothes such as waiters' outfits. In the examples given in the guidance:

How to choose workwear

If the workwear is meant to meet the conditions for tax exemption, it is worth choosing clothing that stands out from customers' clothing and agreeing with the employees that the clothing is the employer's property and used only at work.

The workwear in the range is in the group Työvaatteet. It includes, for example, chef's jackets, aprons, medical coats, tunics, work trousers and work vests. Piqué shirts and collared shirts are also suitable for customer service and sales.

Many models can be ordered from 10 pcs, and different sizes of the same model can be ordered in the same order. The price on the product page includes a one-colour print in one position. An embroidered logo is also suitable for the piqué shirt, and its price is given in the quote. If the garments are washed at a high temperature, state the washing temperature in the quote request so that the print method can be chosen accordingly. The print methods are presented on the page Painomenetelmät.

Frequently asked questions

Is workwear marked with a logo always tax-exempt?

No. The logo helps to meet one condition, because it makes the garment stand out from customers' clothing. In addition, uniform clothing must be necessary for the work, the garment must not be worn in leisure time and it must remain the employer's property.

May the employee keep the workwear?

According to the Tax Administration's guidance, the employer must retain ownership of the workwear. If the garment is given to the employee to keep, this condition is not met. In that case it can be assessed whether the garment is a tax-exempt minor gift: the total value of gifts can be at most 100 euros a year, and the practice must apply to all staff.

Can the employee deduct workwear in taxation?

Generally not, because clothing expenses are living expenses. A deduction may be available for clothing that cannot be worn other than at work, and for protective clothing and laundering fees if the work wears out clothing or is particularly dirty. If the employer has provided the clothing, no deduction is available.

Sources

The guidance was checked on the Tax Administration's website on 28 September 2026.