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Taxation of associations and foundations

This page includes information on the taxation of associations and foundations.

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

Read more about the prerequisites for non-profit organisations.

Use e-services

You can only log in to our services as an identified user. 

How to log in

How to authorise an agent

Change of address

If your address changes, notify the Register of Associations and separately the Finnish Tax Administration of your new address. Associations cannot notify the Finnish Tax Administration of a change of address in electronic format. Report a change of address using paper form 6214 (YTJ).

Lottery tax

If you organise a lottery, you need to pay lottery tax. Read more about how to report and pay lottery tax.

Tax prepayment

The amount of prepayment is based on estimated taxable profit. If income or expenses differ from the estimate, the prepayment amount should be changed. You can apply for a change in prepayment in MyTax.

Services for associations and foundations

You can take care of nearly all tax-related matters in MyTax. 

If you cannot find an answer to your question from the instructions, you can ask for help from our telephone service.

Page last updated 2/16/2021