Taxation of associations and foundations

Changes to tax mail delivery

From 1 June 2026 on, upon login to MyTax by anyone who represents a corporate entity and handles its taxes, all deliveries of tax decisions and letters from the Tax Administration will change from paper to electronic.

Tax return for associations and foundations

Instructions on how to file tax return 6C (in Finnish and Swedish only)

Tax return

When is an association or foundation a non-profit organisation?

Read more about the prerequisites for non-profit organisations.

Requirements for non-profit activities

Change of address

If the address of the association changes, report the new address to the Register of Associations and notify the Tax Administration separately. Note that you cannot report the change of address to the Tax Administration electronically.

Report the change by submitting form 6214 (YTJ)

Income taxation

Information on the income taxation of non-profit organisations

Income taxation

Prepayments

The amount of prepayments is based on an estimate of taxable profits for the year. If the actual income or actual expenses differ from the original estimate, we recommend that you change your prepayments.

Prepayments