Public information on real estate taxes

The content of the information published annually on tax assessment is defined by law. Changes in legislation have affected the contents of the information published over the years.

Party liable for real estate tax

Real estate tax is payable by parties that own a real estate unit at the beginning of the calendar year (tax year). Real estate tax must also be paid by holders comparable to owners, i.e. parties that have

• a permanent right of possession to a real estate unit, or
• gratuitous possession of a real estate unit based on a surviving spouse’s right of residence or another reason that is not attributed to an agreement made by the current or previous owner of the unit.

Real estate units may have more than one owner. Public information on a real estate unit includes all the owners. The shares of ownership, however, are not public tax information.

Calculated real estate tax

The amount of real estate tax included in public information is the tax imposed on the entire real estate unit (calculated real estate tax). Real estate units may have more than one owner. Tax is imposed on each owner for their share of ownership of the real estate unit. How the real estate tax on the unit is divided between the owners is not public information.

The real estate tax is calculated by multiplying the taxable value of the real estate unit with the tax rate applied to the unit. Each year’s real estate tax rates are determined by municipalities in accordance with the act on real estate tax. The taxable value of real estate units and the tax rate applied to the units are not public information.

As of tax year 2020, leased areas are not included in the public information. Up until tax year 2019, the public information specified real estate taxes that concerned real estate units leased by the taxpayer.