Real estate tax
This guidance concerns both individual and corporate taxpayers.
You receive the real estate tax demand
In March, you receive the demand and the bank forms by post – save them!
Check the pre-printed information
If the information is incomplete, go online to enter the necessary corrections (vero.fi/kiinteistötiedot)
Pay the tax
Due dates in autumn
Your due date for sending back the corrections is printed on the first pages of the tax demand you receive in the post. It will be either 9 or 16 May 2017.
For corporate entities and joint beneficiaries, it is 2 May 2017.
Real Estate Details Online (vero.fi/kiinteistötiedot)
(only works in Finnish and Swedish)
You can also submit corrections by filing a paper form (in Finnish or Swedish).
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.
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 owners may be different for the building and the land on which it is located. In this case, the tax for the land must be paid by the owner of the land, and similarly, the tax for the building by the owner of the building.
Real estate tax is based on the value of land and buildings; the Tax Administration first collects it and then pays it on to the municipality of location. Each municipality determines the real estate tax rate.
The Tax Administration will not send demands for amounts less than 17 euros.
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 2017
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 2018. Due dates for payment will be in the autumn of 2018.
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 2018 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 2017.
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 2017 are assessed according to the situation on 1 January 2017.
Send a notice to the Tax Administration in spring 2018 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 2017 are assessed according to the situation on 1 January 2017. For this reason, any change to the purpose of use in 2017 does not affect real estate taxes until 2018.
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