Self-assessed taxes

Self-assessed taxes are taxes that the Tax Administration does not separately impose on you. Instead, you must calculate, file and pay them on your own initiative.

The Tax Administration’s account in the OP bank was closed on 30 November 2020. Please do not make your tax payments to the Tax Administration’s OP bank account after this.

Read more: Tax Administration’s OP bank account no longer in use after 30 November 2020

Instructions for filing and payment

You can file and pay self-assessed taxes (such as VAT and excise duties) in MyTax. If you pay the tax in your e-bank or by other methods, check the correct bank account number and reference number in MyTax or in your tax summary.

The general due date for self-assessed taxes is the 12th of the month. If the 12th falls on a Saturday, Sunday or other holiday, you can pay the tax on the next business day.

Go to MyTax

See more detailed instructions for filing:

You can file on paper only if there is a special reason, for instance if electronic filing is impossible due to technical difficulties. You can find the link to the form at the end of the page.

Instructions for payment

The Tax Administration does not send you separate bank forms for self-assessed taxes.

When you pay in MyTax, the following details are pre-completed on the payment template:

  • reference number
  • bank account number
  • payment amount (the current day’s balance including interest; however, you can change the amount)
  • payment date (always the current date, cannot be changed).

The payment will be displayed in MyTax in 1–2 business days.

Frequently asked questions

When you pay self-assessed taxes, use the reference number for self-assessed taxes. This allocates your payment to the correct taxes and the correct payor.

When paying, use the reference number in the RF format. Enter the reference number in full, including the letters RF. If you cannot enter the number in full, you can leave out the first four characters.

If you file details late, you will have to pay a late-filing penalty.

If you pay a tax after its due date, you will have to pay late-payment interest in addition to the tax. The interest is calculated from the day after the due date up to the date of payment. For 2021, the late-payment interest rate is 7%. 

Log in to MyTax to check what the exact amount and interest is on the date when you plan to make the payment. 

You can also use the interest calculator to determine the interest amount.  

If you cannot pay the tax by the due date, you can request a payment arrangement for temporary financial difficulties.

You can make payments in advance with the reference number for self-assessed taxes. However, the payments will not be used to cover the self-assessed tax until the tax is due for payment. If you pay self-assessed taxes before their due date, the paid-in balance will earn credit interest. Credit interest is calculated from the day following the payment date up until the due date of the tax. In 2021, the rate for credit interest is 0.5%.

However, if you have other overdue taxes, all the payments you make will be used to cover them at the end of the month. If your overdue self-assessed taxes have been sent to the enforcement agency for recovery and your upcoming taxes have not yet fallen due, your payment is used towards the taxes in enforced recovery. In this case, wait until the due date of the new self-assessed taxes to pay them.