Transfer tax on corporate stock

When you buy corporate stock, you must pay transfer tax and file a transfer tax return. Corporate stock refers to shares in a company that is not a housing or real estate company, such as shares in a business enterprise or a telephone company. You must calculate and pay the transfer tax yourself.

However, if the shares you bought are listed on the stock exchange and you bought them on the exchange, you do not usually have to pay transfer tax or file the tax return.

1

Calculate the tax

The tax is 1.6% of the sales price and other possible remunerations.

You can use the transfer tax calculator to help with your calculations.

2

Pay the tax

Pay the tax within 2 months from the date when you signed the deed of sale or other agreement.

See instructions for payment

3

File the tax return

File the transfer tax return within 2 months from the date when you signed the deed of sale or other agreement.

Fill in the paper form

Enclose the following documents with the signed return form:

  • a receipt of tax payment
  • copy of the signed deed of sale or other contract.

In addition, provide copies of any other relevant documents concerning transfer taxation.

You can use a single form to submit the details for all the buyers, or only your own details.

Find your nearest tax office where you can file the form. Corporate taxpayers: If you want to send the form by post, see the contact information of Corporate Tax Offices. Once we have processed your notification, we will mail it to you.

Frequently asked questions

You must file the return even if the transfer tax is less than €10.

If you buy listed shares outside the stock exchange, you have 2 months of time to

  • pay 1.6% of transfer tax on the sales price and other possible remunerations
  • file a transfer tax notification.

Read more about situations where purchases of corporate stock are subject to transfer tax (detailed guidance in Finnish and Swedish only).

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