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 on the transfer of ownership of real estate property
Examples of ‘real estate’ include any specific lot with a house or other building – such as a detached house – or a piece of land with a summer house.
|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.