Paying transfer tax

Follow the instructions on this page to make your transfer tax payment. You can use your e-bank if you like.

Each person who is a buyer must pay transfer tax separately. When you fill in the amount, include two decimal points.

Example: If there is more than one buyer, each must pay their own share of the transfer tax on a separate bank transfer and enter their personal ID in the message section. Anna and Patrick buy a house for €30,000 with the ownership divided as 2/3 for Anna and 1/3 for Patrick. Transfer tax is 4% on the price, which in this case is €1,200. Anna pays €800.00 from her bank account, Patrick pays €400.00 from his, with separate bank transfers.

Transfer tax does not have to paid if one buyer’s share is less than 10 euros. However, do not forget to file the transfer tax return or to ask for registration of the transfer of title as appropriate.

Check the payment due dates:

Payment details

Beneficiary's bank account: Select one of the accounts listed below

Täytä tähän taulukon kuvaus, esteettömyyttä silmälläpitäen, ei näy kuin ruudunlukijoille
Nordea FI62 1660 3000 2154 37 BIC code: NDEAFIHH
Danske Bank FI45 8000 1170 2502 46 BIC code: DABAFIHH
OP FI73 5000 0121 4207 97 BIC code: OKOYFIHH

Finnish Tax Administration


You must enter a string containing four items; do not enter any blank spaces and returns. Don’t forget to enter a slash (/) as the final character of the string. The first digit is the identifier, which does not change.

    1. To identify the tax, always enter 10=80/
    2. Enter the buyer’s personal identity code or Business ID as 21=ddmmyy-xxxx/
      If the buyer has no Finnish personal identity code or Business ID, fill in the appropriate field as 21=ulkomaalainen/ or leave out the 21 data element.
    3. Enter the contract date as 40=ddmmyy/
    4. Then the buyer’s name 95=LASTNAMEFIRSTNAME/

The information you enter in the message field enables the accounting system to reconcile your tax payment with the purchase.

An example of the message field, representing a purchase example:

The buyer’s personal identity code is 120956-1234. The contract was signed 8 November 2017. Buyer's name is Onni Ostaja.

Reference number: Leave blank.

Euro: Enter your own share of the amount.

Keep the receipt proving that you have paid the transfer tax

When you need to show the transfer tax return or when you request registrations, you must present a bank account statement, or a receipt from your e-bank, proving that you have paid the transfer tax. If you print out the receipt yourself, it is important that it has a visible archive code string.

Engaging the services of an agent

If a realtor (= real estate agent) helps you buy the shares of the housing company and you are not a first-time homebuyer, it is their responsibility to supervise your transfer-tax payment when the contract is signed.

If you are a buyer of new construction, you are responsible for the payment yourself.

If you are a buyer of real estate and a realtor gives you assistance, you are responsible for the payment yourself – unless you are a first-time homebuyer.

Paying late?

If your payment of transfer tax is past deadline, look up the instructions for payment of late-payment penalties (in Finnish or Swedish).

Key terms:


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