Transfer tax

When you buy real estate, shares in a housing company or other stocks, you must pay transfer tax. Transfer tax is usually paid by the buyer. Buyers must pay it on their own initiative.

Transfer tax rates

Transfer tax rates
Transfer tax on real estate and buildings
Examples of ‘real estate’ include a specific lot, and any house or other building located there – and a subdivision of land with a summer house located on it, or just a building without the land.
Transfer tax on the shares in a housing company and the shares in a real estate company
These shares may be for an apartment in a residential building, an office, a parking space, a storage space, a golf course membership, a timeshare ownership, or a mooring for a boat.
Transfer tax on other shares
These shares are corporate stock such as shares in a telephone company.


You do not need to pay transfer tax on:

  • your very first apartment or house if you meet certain conditions
  • shares and other securities sold on the Stock Exchange
  • items, assets and property that had been given to you as a gift, by inheritance, will, or division of matrimonial property (if you have not used other than distributable assets).

For more information, see "Changes of ownership after a division of matrimonial property" (in Finnish or Swedish): Osituksen yhteydessä tapahtuvat omistajanvaihdokset ja niihin liittyvä varainsiirtoverotus.