Finland’s Parliament has approved amendments to the Finnish Citizenship Act that will enter into force on 1 January 2027. In addition to previous requirements, applicants will need to complete a citizenship test, through which they must show a sufficient knowledge of Finnish society. The new requirements will apply to citizenship applications submitted on or after 1 March 2027, following a transitional period from 1 January to 28 February 2027.1,2
WHY THIS MATTERS
The change may affect globally mobile employees, long-term assignees, foreign national employees, and family members who are considering Finnish citizenship as part of their long-term residence or integration plans. A citizenship test is required for applicants aged 18 to 64 to demonstrate sufficient knowledge of Finnish society and integration into Finnish society, unless they meet an alternative qualification or an exception applies.
Background
These changes form part of a broader reform of the Finnish Citizenship Act outlined in the Government Program. The objective is to promote successful integration, adherence to the rules of Finnish society and working life. The reform has been implemented in three phases, with the citizenship test representing the third and final stage. In the first phase, which entered into force in October 2024, the required period of residence for citizenship was extended from five to eight years. In the second phase, which entered into force in December 2025, stricter means-of-support requirements were introduced, other naturalisation criteria were tightened, and the provisions governing the loss of citizenship were revised.
Key Highlights of the Upcoming Amendment
New social knowledge requirement
Citizenship applicants are required to demonstrate sufficient knowledge of society and integration into Finnish society. The requirement can be met by passing the citizenship test.
Alternative way to meet the requirement
The requirement for sufficient social knowledge will also be considered met if the applicant has completed a Finnish- or Swedish-language matriculation examination or higher education degree in Finland.
Age range and possible exceptions
The social knowledge requirement will apply to applicants aged 18 to 64. Exceptions may be available in certain situations due to health condition, disability, or another particularly weighty reason.
Citizenship test content
The test questions will be based on study material to be published on the Finnish Immigration Service’s website well in advance of the first test. The questions will cover topics such as key Finnish legislation, fundamental and human rights, equality, gender equality, and Finnish history and culture.
Test languages
Applicants will be able to take the citizenship test in Finnish or Swedish.
Administration and further guidance
The Finnish Immigration Service will be responsible for organizing the citizenship test and related official tasks. Further information on preparing for and taking the test is expected to be published during autumn 2026.
Transitional period
Although the amendments enter into force on 1 January 2027, the social knowledge requirement will apply only from 1 March 2027. Applications submitted through the Enter Finland online service or at a Finnish Immigration Service point by 28 February 2027 will be processed under the previous Nationality Act rules.
KPMG INSIGHTS
In light of the changes, organisations and entities may wish to consider the following:
- Organizations could identify employees and family members who may be considering Finnish citizenship and check that they are aware of the 1 March 2027 application threshold.
- HR and global mobility teams could update internal immigration planning materials once the Finnish Immigration Service publishes additional guidance on preparing for and taking the citizenship test in autumn 2026.
- Employees who may be eligible before the end of the transitional period could review the timing and completeness of their applications carefully, as applications submitted by 28 February 2027 will not be affected by the new citizenship law changes, according to the provided release.
If assignees and/or their program managers have any questions or concerns about the scope of the update, its application and potential impacts, and appropriate next steps, they should consult with their qualified professional or a member of the GMS team with KPMG in Finland (see the Contacts section).
ENDNOTES:
1 Finnish Immigration Service (in Finnish), “Kansalaisuuslaki muuttuu 1.1.2027 – Suomessa otetaan käyttöön kansalaisuuskoe,” published on 17 June 2026.
2 Ministry of the Interior (in Finnish), “Kansalaisuuslain uudistaminen.”
Contacts
Disclaimer
* Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.
The information contained in this newsletter was submitted by the KPMG International member firm in Finland.
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