Important Dates and Deadlines for Corporate Taxpayers

Corporate taxpayers must file their tax return within 4 months after the end of the last calendar month of their accounting period. You can look up the end date for tax assessment on the decision on assessment. That date is, in any case, no later than 10 months after the last day of the calendar month when your accounting period has ended.

Corporate taxpayers must pay their back taxes by the 3rd day of the first month after the end date of the corporation’s tax assessment. Refunds from the Tax Administration are paid out on the 5th of the second month after the end of the assessment.

All taxpayers can supplement their preassessment without having to pay late-payment interest with relief by making additional prepayments in MyTax within one month after the end of the tax year.

The due dates for paying and filing tax returns for self-assessed taxes such as VAT and employer’s contributions have been entered in the calendar. The dates when MyTax will first display the month’s summary are in the calendar as well.

Wages, salaries and employer’s contributions paid on 1 January 2019 or later must be reported to Incomes Register. Read more: incomesregister.fi

  • Wages, salaries and withholdings for 2019 must be reported to the Incomes Register within 5 days after each payday (date of payment + 5 days).
  • Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month.

The due date for employer's contributions remains the same as before. All due dates are marked on the monthly calendar.

2019

January  |  February  |  March  |  April | May  |  June  |  July  |  August  |  September  |  October  |  November  |  December

January

Wages, salaries and withholdings paid on 1 January 2019 or later must be reported to Incomes Register within 5 days from the payday. Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month. Read more about reporting wages and employer's contributions to the Incomes Register.

Corporations must continue to use the 2018 tax cards in January for employee withholding, however they must record the actual 2019 paid wages in their payroll accounting starting January 1.

Tax returns for agricultural operations and forestry (Forms 2 and 2C) will be mailed out in early January.

Tax returns for tax consortia (such as agricultural, forestry or real-estate consortia, Forms 2, 2C, 36) will be mailed out in early January.

4 January

Taxpayers liable to make regular prepayments during 2019 receive their bank transfer forms today is they have 12 due dates this year.

7 January

November 2018 reporting on construction details must arrive to the Tax Administration. 

14 January

  • The due date for self-assessed tax: due date for the tax return and for tax payments
    VAT and lottery tax for November 2018 and employer’s contributions, other withholdings and tax at source for December 2018.

21 January

  • Last date to submit the VAT EU Recapitulative Statement (for selling goods and services in the EU) for December 2018.

 

22 January

Due date for payment reminder on self-assessed taxes.

23 January

Due date for prepayments of income tax.

31 January

  • Last date to submit Annual information returns for the 2018 calendar year.
  • Note: If an Employer Payroll Report or an information return on paid dividends, an annual notification on payments to recipients with limited tax liability (non-residents), on paid surplus by a cooperative or on foreign dividends paid is filed electronically, the deadline is 4 February 2019.
  • Note the other exceptional dates: The last day to file Annual Information Returns for 2018 is 15 February 2019 to report interest payments for which tax must be withheld at source, it is 20 February 2019 to report trade union dues and payments to an unemployment fund, and it is 25 February 2019 to report shareholder borrowing.

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created
  • The information in the Tax Debt Register will be updated
  • Taxes that have been given a notification of enforcement in December are sent to the enforcement authorities

  • Taxes that have been given a notification of protesting in December are sent to the protest list

February

Wages, salaries and withholdings paid on 1 January 2019 or later must be reported to Incomes Register within 5 days from the payday. Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month. Read more about reporting wages and employer's contributions to the Incomes Register.

1 February

  • The 2019 tax cards come into force with their printed withholding instructions.
  • Due date of the second installment of 2017 back taxes (does not concern corporations).

4 February

If you e-file an Employer Payroll Report, an annual notification on payments to recipients with limited tax liability (non-residents), an annual information return on dividend payments, a cooperative surplus, an annual information return on profit-surplus payments of a cooperative society, an annual information return on foreign dividends, 4 February 2019 is the last date to do so.

5 February

  • December 2018 reporting on construction details must arrive to the Tax Administration.

 

12 February

  • The due date for self-assessed tax: due date for the tax return and for tax payments

VAT and lottery tax for December 2018 as well as withholdings and tax-at-source for January 2019 on payments not reported to the Incomes Register (such as interest, dividends and surplus) and tax on insurance premiums.

  • Due date for the payment of employer's contributions.
  • Last date for VAT payers, employers and other taxpayers with the quarterly reporting period to file their fourth-quarter 2018 tax returns to report VAT, employer's contributions, other withheld taxes and taxes at source: last date for tax returns, due date for tax payment.

15 February

Last date to file the annual information return to report payments of interest on which tax has been withheld at source.

20 February

  • Last date to submit the Annual information return on trade union dues and on premiums for unemployment insurance.
  • Last date to submit the VAT EU Recapitulative Statement (for selling goods and services in the EU) for January 2019.

22 February

Due date for payment reminder on self-assessed taxes

25 February

Due date for prepayments of income tax.
Last date to file the annual information return to report shareholder borrowing.

28 February

  • Last date for VAT payers with the yearly reporting period to file their 2018 tax return. Due date for the payment of 2018 VAT. Concerns primary producers and artists who create works of illustrative/visual arts.
  • Last date to file the income tax return of forestry taxpayers 
  • Last date to file the income tax return of real estate consortia, and agricultural/forestry consortia (Form 2Y, Form 2C or Form 7K).
  • Last date to file refund requests of Excise tax for energy products if the taxpayer is not a corporate taxpayer.

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in January are sent to the enforcement authorities

    Taxes that have been given a notification of protesting in January are sent to the protest list

March

Wages, salaries and withholdings paid on 1 January 2019 or later must be reported to Incomes Register within 5 days from the payday. Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month. Read more about reporting wages and employer's contributions to the Incomes Register.

5 March

  • Taxpayers of Real estate tax receive their tax demand notes.
  • January 2019 reporting on construction details must arrive to the Tax Administration.

7 March

The e-Service for real estate property owners ("Kiinteistötiedot verkossa"; "Fastighetsuppgifter på nätet") is online as of today at 12.00 noon for all filers (this e-Service works in Finnish and Swedish).
If you own real estate and the pre-printed details are correct, you are not expected to send a reply when you receive the Tax Decision.

12 March

  • The due date for self-assessed tax: due date for the tax return and for tax payments

VAT and lottery tax for January as well as withholdings and tax-at-source for February on payments not reported to the Incomes Register (such as interest, dividends and surplus) and tax on insurance premiums.

  • Due date for the payment of employer's contributions.

 

15 March

Last preferred date for submittal of corrections for 2018 annual information including Employer Payroll Reports to enable us to update the Pre-Completed Tax Return data. After this it is necessary to submit corrections one-by-one, as soon as any needs for correction are uncovered. Corrections will continue to be possible up to 30 April 2019 within the regular assessment process, after that they will require the preparation of a request for reassessment.

20 March

Last date to submit the February VAT EU Recapitulative Statement (for selling goods and services in the EU).

22 March

Due date for payment reminder on self-assessed taxes.

25 March

Due date for prepayments of income tax.

31 March

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in February are sent to the enforcement authorities

    Taxes that have been given a notification of protesting in February are sent to the protest list

April

Wages, salaries and withholdings paid on 1 January 2019 or later must be reported to Incomes Register within 5 days from the payday. Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month. Read more about reporting wages and employer's contributions to the Incomes Register.

Individual taxpayers (including self-employed individuals managing businesses, agricultural and forestry farms) receive their Pre-Completed Tax Return forms in April.

2 April

  • Due date for business tax returns (5) filed by business owners and self-employed individuals.
  • Tax Return on the Web for the self-employed shuts down.
  • Due date for tax returns for agriculture (2).

  • Due date for tax returns for forestry (2C), if an agricultural tax return (2) or a business tax return (5) must also be filed.
  • Individual taxpayers who have been given 2 April as the deadline for their pre-completed tax return must submit all additions to the tax return by 2 April.  You can see the deadline date in MyTax and in your tax return. If all the information is correct, you will not have to do anything. If you are filing an agricultural tax return (2) and/or a business tax return (5), your filing deadline is 2 April.
  • Due date for pre-completed tax returns, if an agricultural tax return (2) and/or a business tax return (5) must also be filed.

5 April

February 2019 reporting on construction details must arrive to the Tax Administration.

12 April

  • The due date for self-assessed tax: due date for the tax return and for tax payments.

VAT and lottery tax for February as well as withholdings and tax-at-source for March on payments not reported to the Incomes Register (such as interest, dividends and surplus) and tax on insurance premiums.

  • Due date for the payment of employer's contributions.

23 April

  • Last date to submit the March VAT EU Recapitulative Statement (for selling goods and services in the EU).
  • Due date for prepayments of income tax. 
  • Due date for payment reminder on self-assessed taxes

25 April

  • Final date when the Real Estate Details Online e-service is open. If you own real estate and the pre-printed details are correct, you are not expected to send a reply when you receive the Tax Decision.

30 April

Last date to file the income tax return of corporate taxpayers if the closing date of company accounting period was 31 December 2018.

Last date to file refund requests for paid Energy tax of corporations.


A summary will be created and posted 
in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in Mars are sent to the enforcement authorities

  • Taxes that have been given a notification of protesting in Mars are sent to the protest list

May

Wages, salaries and withholdings paid on 1 January 2019 or later must be reported to Incomes Register within 5 days from the payday. Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month. Read more about reporting wages and employer's contributions to the Incomes Register.

6 May

March 2019 reporting on construction details must arrive to the Tax Administration.

7 May

Individual taxpayers who have been given 7 May as the deadline for their pre-completed tax return must submit all additions to the tax return by 7 May.  You can see your personal deadline date in MyTax and on your tax return. If all the information is correct, you will not have to do anything.

13 May

  • The due date for self-assessed tax: due date for the tax return and for tax payments.

VAT and lottery tax for March as well as withholdings and tax-at-source for April on payments not reported to the Incomes Register (such as interest, dividends and surplus) and tax on insurance premiums.

  • Due date for the payment of employer's contributions.
  • VAT, withholdings and tax-at-source on payments not reported to the Incomes Register (such as interest, dividends and surplus), as well as tax on insurance premiums, for January, February and March for taxpayers filing quarterly.
  • Due date for the payment of employer's contributions for January, February and March for taxpayers paying quarterly.

14 May

Individual taxpayers who have been given 14 May as the deadline for their pre-completed tax return must submit all additions to the tax return by 14 May.  You can see your personal deadline date in MyTax and on your tax return. If all the information is correct, you will not have to do anything.

20 may

Last date to submit the VAT EU Recapitulative Statement for April (for selling goods and services in the EU).

22 May

Due date for payment reminder on self-assessed taxes.

23 May

Due date for prepayments of income tax.

31 May

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created
  • The information in the Tax Debt Register will be updated
  • Taxes that have been given a notification of enforcement in April are sent to the enforcement authorities

    Taxes that have been given a notification of protesting in April are sent to the protest list

June

Wages, salaries and withholdings paid on 1 January 2019 or later must be reported to Incomes Register within 5 days from the payday. Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month. Read more about reporting wages and employer's contributions to the Incomes Register.

5 June

April 2019 reporting on construction details must arrive to the Tax Administration.

12 June

  • The due date for self-assessed tax: due date for the tax return and for tax payments.

VAT and lottery tax for April as well as withholdings and tax-at-source for May on payments not reported to the Incomes Register (such as interest, dividends and surplus) and tax on insurance premiums.

  • Due date for the payment of employer's contributions.

20 June

Last date to submit the VAT EU Recapitulative Statement for May (for selling goods and services in the EU).

24 June

  • Due date for prepayments of income tax.
  • Due date for payment reminder on self-assessed taxes.

30 June

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in May are sent to the enforcement authorities

    Taxes that have been given a notification of protesting in May are sent to the protest list

July

Wages, salaries and withholdings paid on 1 January 2019 or later must be reported to Incomes Register within 5 days from the payday. Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month. Read more about reporting wages and employer's contributions to the Incomes Register.

5 July

May 2019 reporting on construction details must arrive to the Tax Administration.

12 July

  • The due date for self-assessed tax: due date for the tax return and for tax payments.

VAT and lottery tax for May as well as withholdings and tax-at-source for June on payments not reported to the Incomes Register (such as interest, dividends and surplus) and tax on insurance premiums.

  • Due date for the payment of employer's contributions.

22 July

  • Last date to submit the VAT EU Recapitulative Statement for June (for selling goods and services in the EU).
  • Due date for payment reminder on self-assessed taxes.

23 July

  • Due date for prepayments of income tax.

 

31 July

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in June are sent to the enforcement authorities
  • Taxes that have been given a notification of protesting in June are sent to the protest list

August

Wages, salaries and withholdings paid on 1 January 2019 or later must be reported to Incomes Register within 5 days from the payday. Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month. Read more about reporting wages and employer's contributions to the Incomes Register.

1 AUGUST

If the tax assessment for individual taxpayers was completed in June, the first due date for back taxes is 1 August. The second instalment’s due date is 1 October.

5 AUGUST

June 2019 reporting on construction details must arrive to the Tax Administration.

6 August

If the tax assessment for individual taxpayers  was completed in June, you will receive your tax refund on 6 August.

12 August

  • The due date for self-assessed tax: due date for the tax return and for tax payments.

    VAT and lottery tax for June as well as withholdings and tax-at-source for July on payments not reported to the Incomes Register (such as interest, dividends and surplus) and tax on insurance premiums.
  • Due date for the payment of employer's contributions.

  • VAT, withholdings and tax-at-source on payments not reported to the Incomes Register (such as interest, dividends and surplus), as well as tax on insurance premiums, for April, May and June for taxpayers filing quarterly.

 

  • Due date for the payment of employer's contributions for April, May and June for taxpayers paying quarterly.

20 August

Last date to submit the VAT EU Recapitulative Statement for July (for selling goods and services in the EU)

22 August

Due date for payment reminder on self-assessed taxes.

23 August

Due date for prepayments of income tax.

31 August

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in July are sent to the enforcement authorities
  • Taxes that have been given a notification of protesting in July are sent to the protest list

September

Wages, salaries and withholdings paid on 1 January 2019 or later must be reported to Incomes Register within 5 days from the payday. Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month. Read more about reporting wages and employer's contributions to the Incomes Register.

Refund calculations of energy product excise taxes, and the Decisions on forestry fees in Åland Islands are delivered to taxpayers.

2 SEPTEMBER

If the tax assessment for individual taxpayers was completed in July, the first due date for back taxes is 2 September. The second instalment’s due date is 1 November.

3 SEPTEMBER

Due date of the first installment of Real estate tax.

4 September

If the tax assessment for individual taxpayers was completed in July, you will receive your tax refund on 4 September.

5 September

July 2019 reporting on construction details must arrive to the Tax Administration.

12 September

  • The due date for self-assessed tax: due date for the tax return and for tax payments.

VAT and lottery tax for July as well as withholdings and tax-at-source for August on payments not reported to the Incomes Register (such as interest, dividends and surplus) and tax on insurance premiums.

  • Due date for the payment of employer's contributions.

20 September

Last date to submit the VAT EU Recapitulative Statement for August (for selling goods and services in the EU).

23 September

  • Due date for prepayments of income tax.
  • Due date for payment reminder on self-assessed taxes

30 September

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in August are sent to the enforcement authorities
  • Taxes that have been given a notification of protesting in August are sent to the protest list

October

Wages, salaries and withholdings paid on 1 January 2019 or later must be reported to Incomes Register within 5 days from the payday. Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month. Read more about reporting wages and employer's contributions to the Incomes Register.

 1 oCTOBER

  • If the tax assessment for individual taxpayers was completed in August, the first due date for back taxes is 1 October. The second instalment’s due date is 2 December.
  • If the tax assessment for individual taxpayers was completed in June, the second instalment’s due date is 1 October.

4 OCTOBER

If the tax assessment for individual taxpayers was completed in August, you will receive your tax refund on 4 October.

7 October

August 2019 reporting on construction details must arrive to the Tax Administration.

14 October

  • The due date for self-assessed tax: due date for the tax return and for tax payments.

VAT and lottery tax for August as well as withholdings and tax-at-source for September on payments not reported to the Incomes Register (such as interest, dividends and surplus) and tax on insurance premiums.

  • Due date for the payment of employer's contributions.

 

 

15 October

Due date of the second installment of Real estate tax.

21 October

  • Last date to submit the VAT EU Recapitulative Statement for September (for selling goods and services in the EU).

 

22 October

  • Due date for payment reminder on self-assessed taxes

23 October

Due date for prepayments of income tax.

 

31 October

  • By the end of October, the last tax assessment decisions for the 2018 taxable year have been sent off to taxpayers.
  • Official completion date of 2018 tax assessment.

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in September are sent to the enforcement authorities

  • Taxes that have been given a notification of protesting in September are sent to the protest list

November

Wages, salaries and withholdings paid on 1 January 2019 or later must be reported to Incomes Register within 5 days from the payday. Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month. Read more about reporting wages and employer's contributions to the Incomes Register.

1 November

  • Date of publication of the 2018 results of assessment. They will be on display for the public at tax offices.
  • If the tax assessment for individual taxpayers was completed in September, the first due date for back taxes is 1 November. The second instalment’s due date is 2 January.
  • If the tax assessment for individual taxpayers was completed in July, the second instalment’s due date is 1 November.

5 November

  • September 2019 reporting on construction details must arrive to the Tax Administration.
  • If the tax assessment for individual taxpayers was completed in September, you will receive your tax refund on 5 November.

12 November

  • The due date for self-assessed tax: due date for the tax return and for tax payments.
    VAT and lottery tax for September as well as withholdings and tax-at-source for October on payments not reported to the Incomes Register (such as interest, dividends and surplus) and tax on insurance premiums.
  • Due date for the payment of employer's contributions.
  • VAT, withholdings and tax-at-source on payments not reported to the Incomes Register (such as interest, dividends and surplus), as well as tax on insurance premiums, for July, August and September for taxpayers filing quarterly.

 

  • Due date for the payment of employer's contributions for July, August and September for taxpayers paying quarterly.

20 November

Last date to submit the VAT EU Recapitulative Statement for October (for selling goods and services in the EU).

22 November

Due date for payment reminder on self-assessed taxes.

25 November

Due date for prepayments of income tax. 

30 November

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in October are sent to the enforcement authorities

  • Taxes that have been given a notification of protesting in October are sent to the protest list

December

Wages, salaries and withholdings paid on 1 January 2019 or later must be reported to Incomes Register within 5 days from the payday. Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month. Read more about reporting wages and employer's contributions to the Incomes Register.

2 DECEMBER

If the tax assessment for individual taxpayers was completed in October, the first due date for back taxes is 2 December. The second instalment’s due date is 3 February.

4 DECEMBER

If the tax assessment for individual taxpayers was completed in October, you will receive your tax refund on 4 December.

5 December

October 2019 reporting on construction details must arrive to the Tax Administration.

Corporate taxpayers receive prepayment refunds (tax period ended 31 December 2018, tax assessment ended 31 October 2019).

12 December

  • The due date for self-assessed tax: due date for the tax return and for tax payments.

VAT and lottery tax for October as well as withholdings and tax-at-source for November on payments not reported to the Incomes Register (such as interest, dividends and surplus) and tax on insurance premiums.

  • Due date for the payment of employer's contributions.

20 December

Last date to submit the VAT EU Recapitulative Statement for November (for selling goods and services in the EU).

23 December

  • Due date for prepayments of income tax.
  • Due date for payment reminder on self-assessed taxes.

31 December

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in November are sent to the enforcement authorities

    Taxes that have been given a notification of protesting in November are sent to the protest list


Note: If any due date falls on a Saturday, Sunday or a legal holiday, filing and payment are permitted on the following business day.