Tax prepayment - companies and organisations

Limited liability companies and other corporations must use MyTax to apply for prepayment and file income tax returns

A number of changes to the taxation of limited liability companies, other corporations and benefits under joint administration came into force on 1 November 2017. The previous system of supplementary prepayments has been replaced with a new additional prepayment imposed after the end of the tax year. A tax-specific reference number must now be used when paying income tax. Corporation Tax Online has been replaced by MyTax. These changes do not apply to self-employed operators of a trade or business, general partnerships or limited partnerships. Visit MyTax.

Taxpayers are expected to make advance payments on their projected income, to be derived from the operation of a trade or business, agriculture or other activity in order to generate income, including rental operations and receipts of capital gains.

For precise information (in Finnish and Swedish) about prepayments:

It is recommended that taxpayers carefully examine their tax prepayment calculations. If the calculation shows a projected income amount that is different from currently projected income, taxpayers are entitled to request for changed prepayments. In some situations, the Tax Administration will initiate changes in prepayment calculations.


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