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Transfer tax

When you buy a real estate unit, a home or other securities, you must file a transfer tax return and pay transfer tax. The amount and due dates of the transfer tax depend on what you have bought. File and pay the tax at your own initiative.

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News

Several provisions of the Act on transfer taxes were changed as of 1 January 2026. New rules on reporting requirements with regard to an additional price (often called an “earnout”) are now in force. We have released new guidance containing further information and deadline dates for submitting the required tax returns.

Read more about how to declare an earnout price

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Buyers of housing company shares

Did you buy a flat in a block of flats or a terraced house, for example?

Instructions for buyers of housing company shares

Buyers of real estate

Did you buy a real estate unit, such as a house or a summer cottage?

Instructions for buyers of real estate
Real estate agents Securities brokers Instructions for filing and payment Late filing or late payment Errors in return or payment Refund of transfer tax

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Transfer tax rates

  • Real estate and buildings: 3%
  • Shares in a housing company or real estate company: 1.5%
  • Other securities, such as telephone shares and shares in limited liability companies: 1.5%

Transfer tax calculator

What kind of property is exempt from transfer tax?

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MyTax logo

Fill in the transfer tax return and pay the tax in MyTax.

Go to MyTax
Page last updated 1/7/2026