Real estate tax
This guidance concerns individual taxpayers, self-employed operators of business, general and limited partnerships, and estates of deceased persons.
Do this when you receive the real estate tax decision
PAY THE TAX
Real estate tax must be paid by the party who owns the real estate unit on 1 January 2022. Payment instructions for real estate tax
For most payers of real estate tax, the due dates are 8 August 2022 and 6 October 2022. If there are any changes to the real estate tax decision that you receive in spring, the due dates may change.
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.
The Tax Administration handles the assessment and collection of the taxes. The public revenue that comes from collected real estate taxes goes to the municipalities where the real estate properties are situated. The municipalities have independent powers to decide how this income is used.
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.
Other relevant information
Tax refunds used for paying taxes
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 about real estate tax rates by municipality
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 2023. Due dates for payment will be in the autumn of 2023.
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 2023 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 2022.
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 2022 are assessed according to the situation on 1 January 2022.
Send a notice to the Tax Administration in spring 2023 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 2022 are assessed according to the situation on 1 January 2022. For this reason, any change to the purpose of use in 2022 does not affect real estate taxes until 2023.
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 (available in Finnish and Swedish, link to Finnish) if you are an owner of several dwellings.
You have decisions on real estate tax in MyTax as of 2020. Real estate tax decisions for earlier years are not available in MyTax.
You can also pay your real estate tax in MyTax.
Real estate tax — other pages