Real estate tax

This guidance concerns both individual and corporate taxpayers.

Do this when you receive the real estate tax decision

1

SAVE THE REAL ESTATE TAX DEMAND

In March, you receive the demand and the bank forms by post – save them! If you do not want to make any changes, set a time in your online bank when the payment can be debited from your account, or request an e-invoice.

2

CHECK THE PRE-PRINTED INFORMATION

Make the corrections by 25 April 2019.

3

PAY THE TAX

Due dates in autumn 3.9. and 15.10.2019.

Real estate tax is to be paid by the party who is the owner of the property at the beginning of the calendar year.

The person treated as the owner may also be a holder of the rights of possession.

For spouses owning real estate jointly, one filing is enough

If you share ownership with your spouse and need to make corrections, it is enough if the two of you send back one form.

Frequently Asked Questions

Check the pre-printed information on the buildings. Several municipal districts have reviewed the properties in their area and informed the Tax Administration of changes. If the information on the building(s) you own have changed, it will affect your taxes.

Another alternative is that your municipality has changed its basic tax rate for this year's real estate tax.

For more information: see Real estate tax rates by municipality 2019

Do not send information to the Tax Administration on your newly acquired real estate. The National Land Survey of Finland sends it to us.

For real estate tax, you will not receive a tax demand with the newly acquired property included until spring 2020. Due dates for payment will be in the autumn of 2020.

If the purchase of the real estate property was shared (i.e. two or more people buy it together), check the pre-printed information in spring 2020 to make sure that the shares of ownership are correctly recorded.

You have responsibility for paying the real estate tax because you were its owner on 1 January 2019.

If you made an agreement on the payment of the tax with your buyer and recorded it in the Deed of Sale, it is only regarded as a private agreement between you and them. Do not send information to the Tax Administration on the sold real estate. The National Land Survey of Finland sends us the necessary information on property changes.

If you continue to be the owner, you still have responsibility for paying the real estate tax.  Real estate taxes for 2019 are assessed according to the situation on 1 January 2019.

Send a notice to the Tax Administration in spring 2020 regarding the summer house in order to inform us of its changed purpose of use; it is now a year-round dwelling.

Real estate taxes for 2019 are assessed according to the situation on 1 January 2019. For this reason, any change to the purpose of use in 2019 does not affect real estate taxes until 2020.

The Population Register Centre supplies us with information on whether or not a property is used for year-round residential purposes. We remind you to notify the authorities on the change of your permanent address.

Check what is treated as a dwelling used for living on a permanent basis (in Finnish and Swedish) if you are an owner of several dwellings.