Buyer of real estate – remember the transfer tax and registrations of title
Pay transfer tax and ask for registration of your ownership with the National Land Survey of Finland if what you are buying is:
- a unit of real estate i.e. a lot with a building – such as a one-family house – or a parcel of land, possibly with a summer house on it, etc.
- real estate in the form of woodlands or agricultural fields
- real estate consisting of a fractional share in a parcel of land
- a building located on leased land with a transferable contract of lease.
Buyers are required to calculate the amount and make the payment by themselves. If it seems unclear what the amount of the tax base is, you can ask the Tax Administration to prepare a statement. Send us a free-text request letter.
Exemptions from transfer tax may apply if you are a first-time homebuyer. Nevertheless, it is always necessary to have your ownership registered.
Calculate the tax
Transfer tax is 4% on the price paid, or on the value of other compensation.
Pay the tax
Pay the tax in 6 months after you have signed the deed of sale or other agreement.
Register your ownership by confirming the transfer of title to you or register your lease contract with the National Land Survey within 6 months after you have signed the deed of sale or other agreement.
For transfer of title you need to present at least a receipt proving that you paid the transfer tax.
When you apply for registration of title or registration of lease, you don’t need to file a separate transfer tax return to the Tax Administration.
Frequently Asked Questions