The obligations of real estate agents and securities dealers to file transfer tax returns

Operators of real estate agencies and security dealer services must submit transfer tax returns electronically. If you are a real estate agent or a security dealer, you can either use the fillable web forms on or have your accounting software send the return via an  electronic interface that connects it with the Tax Administration. 

File the return in
The web form is available in Finnish and Swedish.

You must file a transfer tax return electronically on any contracts dated 1 November 2019 or later. You can file the transfer tax return electronically on a web form or through the interface even if the contract is dated earlier.

Real estate agents

If you are a real estate agent – realtor – you must file a transfer tax return for your client when the contract is signed. Please note that you must file a specific transfer tax return for every buyer. You cannot submit information on more than one buyers on one return form (including information on spouse who are buying residential property together). 

Real estate agents have a reporting obligation but it does not concerns contracts of real estate sales: if the residential property is a unit of real estate such as a detached house (not a flat, apartment), the buyer must file the transfer tax return. If the contract concerns a real estate unit, you cannot use the fillable web form or interface that you use when reporting flats and apartments. 

If you file the return late, you may be required to pay a late-filing penalty or a punitive tax increase. These charges may be imposed on a real estate agent because the reporting obligation concerns real estate agents directly.

Security dealers

Dealers who carry out security trading services must collect transfer tax from the buyer on sales, conveyances and transfers of securities when the contract is signed.

If you are a security dealer, you must file a transfer tax return on such transactions by the 15th of the month following the month when the sale, conveyance or transfer takes place. You must file a specific transfer tax return for every contract. 

Pay the collected transfer tax on to the Tax Administration by the 15th of the following month. Use your personal reference number for transfer taxes when paying.  The previous tax form that had been designed for securities trading “Arvopaperikauppiaan varainsiirtovero” has been withdrawn as of 30 October 2019. 


You can no longer use your Katso ID and Katso authorisations starting 1 September 2021.

Log in to the e-services with your personal e-bank codes, a mobile certificate or a certificate card. The mobile certificate or certificate card can also be provided to you by an organisation.

If you are currently using Katso authorisations to take care of someone else’s tax matters, you must request new authorisations instead. Your Katso authorisations will not be automatically replaced with authorisations.