Tax return for agricultural operations

If you are an agricultural operator, you must file a tax return (Form 2 or 2Y) even if you have not had any operations during the year. 

File your tax return in MyTax

Form 2 and instructions for filling in MyTax and in the paper form (in Finnish or Swedish)

Form 2Y and instructions for filling in the paper form (in Finnish or Swedish)

Filing deadlines for tax returns in 2023

1. TAX RETURN FOR AGRICULTURE

File a tax return for agricultural operations (Form 2) by 3 April 2023. If you must file Form 2 or Form 5, also file your other income tax details, such as a forestry tax return or corrections to your pre-completed tax return, by 3 April.

Agricultural partnerships must file Form 2Y by 28 February 2023.

If you are a tax nonresident (for example, you live in a foreign country), submit your tax return for agricultural operations by 23 May 2023.

Starting spring 2023, no blank forms are posted anymore to those who submit an income tax return for agriculture or forestry. If the submitter of an agricultural/forestry tax return is a death estate or a taxation partnership, the tax office will send the blank form by post in January as previously. However, you can still file an income tax return on paper if preferred.

Please note that your tax return must arrive at the Tax Administration by the due date. If your return arrives late, you must pay a late-filing penalty. If you do not file a tax return at all or if the return you file is incomplete, you may have to pay a punitive tax increase.

2. VAT RETURN

File and pay VAT (value added tax) by 28 February 2023 if your tax period is the calendar year. 

File and pay VAT in MyTax

Agricultural operators must always file VAT returns if they are in the VAT register. The return must be filed even if there have been no VAT-liable sales or purchases during the calendar year. If you own forest, file your VAT for agriculture and forestry on the same VAT return.

The information must be filed electronically. You can file the VAT return on paper only if there is a special reason (for example, if electronic filing is impossible due to technical difficulties). If you file on paper, use the form Self-assessed tax return.

Read more about filing and paying VAT.

3. APPLICATION FOR REFUND OF EXCISE DUTY ON ENERGY PRODUCTS

Applications for refund of excise duty on energy products must be submitted by 28 February 2023. 

Request a refund of excise duty on energy products in MyTax.

Alternatively, you can use Form 3311.

Refunds for tax year 2022 are paid between March and July 2023. The dates of payment vary. Read more about refunding of excise duty on energy products (in Finnish and Swedish)

4. PRE-COMPLETED TAX RETURN

Check your pre-completed tax return and make corrections by 3 April 2023.

You will receive a pre-completed tax return for your personal income in March 2023. Check the details and make any necessary additions or corrections either in MyTax or on the forms specified in the tax return.

Read more about the pre-completed tax return.

5. real estate information

Check the real estate information and make corrections by 9 May 2023.

You receive the real estate tax decision in March 2023. If there are errors in the information, or if something is missing, you can send corrections in MyTax or on the paper form (Real estate tax return).

Read more about real estate tax

Other ways to file the tax return

You can also file your agricultural tax return in the following ways:

  • upload a file on Ilmoitin.fi website
  • via your accounting software, provided that it has an interface with the Finnish Tax Administration
  • on a paper form. If you need a form or return envelope, you can get one from a tax office or request it by phone.

Tax returns for partnerships and estates

Tax partnerships must file the agricultural tax return form 2Y by 28 February 2023. The VAT return must also be filed by 28 February 2023, if the partnership’s tax period is 12 months.

The partnership can file the agricultural tax return in MyTax or submit it as a file generated by accounting software if the agent has a Suomi.fi authorisation. Tax returns can also be filed on a paper form.

A tax partnership is an association formed by two or more individuals. On behalf of the partnership, complete one joint agricultural tax return 2Y and a VAT return. The tax partnership’s total income and expenses are calculated and the income is then divided between the partners and taxed as their income.

The partnership receives a information statement with the tax return. The statement includes the partner details relevant to agricultural operations in the tax year. In future, submit partner-related changes for the tax year in the tax return (Form 2Y). However, permanent changes to the partners’ income and asset portions must be submitted on a notification of changes form Y5 (ytj.fi). 

For more detailed instructions, see the instructions for completing tax return form 2Y (available in Finnish and English).

File the estate’s agricultural tax return by 3 April 2023. However, the VAT return must be filed by 28 February 2023, if the estate’s tax period is 12 months. Estates can also file their returns in MyTax or submit them as a file generated by accounting software if the agent has a Suomi.fi authorisation. Tax returns can also be filed on a paper form.

The estate is taxed as a separate taxpayer. The estate only needs to file one joint agricultural tax return (Form 2) and a VAT return. Parties to the estate are responsible for filing returns.

Extended time for filing

You may ask for an extension of time for filing the tax return if you have a valid reason for it, for example if you get ill. Submit an application form to the Tax Administration before the deadline date of the tax return.

You can use MyTax to apply for extension or file the application form on paper. If we accept your request, you receive a notice with a new filing deadline.

Frequently asked questions

Income from field rental is agricultural income. If you have rented out a field you own, you must report the rental income on the tax return for agriculture.

If the field is owned by an estate with a Business ID or by a partnership, for example, file the tax return for agriculture in its name. In that case, you will need a Suomi.fi authorisation for e-filing.

Read more: Do I need to file a VAT return if I rent out a field?

How to find the tax return for agriculture

  1. See image

    You are on the tab called Your tax types. Find the Individual income tax section – or the Income tax for partnerships section if you are filing a tax return on behalf of an agricultural partnership.

    Select File tax return for agriculture under Tax year 2022.

  2. See image

    Individual taxpayers, please note: If no direct link to the tax return for agriculture appears, select Tax returns and tax information under Tax year 2022.

  3. See image

    Make sure you have selected the right year. Then click the link Tax return for agricultural operations.

How to file rental income from renting out a field

  1. The tax return has 5 stages. You can see them in the breadcrumb trail at the top of the page.

    Background

    Check that your details are correct.

  2. Income

    Select I am filing details in the Income stage. Then scroll down

  3. Go to VAT-exempt subsidies and compensation and other VAT-exempt income (e.g. income from field rental). Click Yes.

    Enter the income from field rental in Other VAT-exempt income.

  4. Expenses and reserves

    If you have had agricultural expenses, report the information in this stage. Select Yes in the appropriate section and enter the details.

    If you have no agricultural expenses to report, select I am not filing details in the Expenses and reserves stage.

  5. Calculation of net worth

    Here you can check that the information in the calculation of net worth is correct.

  6. Preview and send

    Recheck the details. Click Edit to make corrections.

    When all the details are correct, submit the tax return.

Income from soil sold in a farm or a forest estate is not filed in the tax return for agriculture or forestry. Instead, it is report as other capital income on the pre-completed tax return.

Submit the information in MyTax or on Form 50B (Capital income and deductions), section "3 Capital-income pensions, long-term savings agreement payments, and other capital income". If you claim any deductions from the profits, enter them in "Other expenses incurred in acquiring or maintaining capital income".

Note: Agricultural partnerships and forestry partnerships file their profits on the tax return for agricultural partnerships (2Y). 

Page last updated 2/3/2023