Paying your real estate tax
The person who is registered as the owner of the property at the beginning (on January 1st) of 2019 must pay the tax.
You receive the bank transfer forms for payment in spring, enclosed with your real estate tax decision. You can pay real estate tax as follows:
- In your online banking service, where you can set a time for the transfer
- Request an e-invoice for your real estate tax
- Keep the bank transfer forms for the above due dates, 3 Sept and 15 Oct 2019. Pay the tax with the paper forms.
If you pay past the due date, read this guidance.
The bank forms contain details that you need when you send the payment
You must use the bank account and reference numbers shown on the bank transfer form when you pay your real estate tax. The bank form addressed to you is for your tax only. This means that you cannot use it for paying anyone else’s real estate tax, including your spouse’s.
MyTax does not yet contain the bank account and reference numbers for real estate tax.
If your real estate tax is less than €170, you must pay it off entirely on the first due date. If your real estate tax is above €170, you have two instalments. When you pay them, please use the appropriate reference numbers. Alternatively, you can pay your real estate tax in advance of the due date, and you can change the sizes of the instalments according to your preference.
Because the Tax Administration completes the assessment of taxes at an earlier date than in the past, you may have to pay your back taxes earlier: some taxpayers must pay the first instalment in August. If your back taxes are above €170 in total, you will have two instalments to pay. The second instalment’s due date is October. If you are a payer of real estate tax and you also have back taxes that you must pay, there may be several due dates occurring almost simultaneously.
You can submit a request for e-invoicing
If you are an individual or a self-employed operator of a trade or business, you can pay your real estate tax via e-invoice. Those who do not use online banking can use another method of e-billing, the direct payment. Corporate entities can use the web invoice (verkkolasku; nätfaktura).
Contact your bank at least three weeks before the due date of your real estate tax to agree on e-invoicing or direct payments. You will see the e-invoice in your e-bank some two weeks before every due date. Read more about e-invoicing.
The bank form shows the method of payment currently in use. Look it up in the field marked "Euro". You receive the bank forms enclosed to your real estate tax decision. If the amount you must pay is shown in the “Euro” field, it means you must use this bank form to pay the tax.
Your refund will not be used on real estate taxes falling due on 3 September. This is a special exception made for technical reasons. In other cases, your refund is used for the payment of your taxes starting from your assessment end date until the 4th day of the following month.
If your assessment ends in September, your refund will be used on any unpaid real estate taxes starting on 5 September or on the assessment end date.
If you accidentally paid the first instalment of the tax twice, the additional payment will be used to cover the second instalment.
If there are no instalments following the instalment you have paid twice, and if you have no other unpaid taxes or debts in enforcement, we will return the extra payment to you. Check or submit your bank account number in MyTax.
The payment may have been sent back to you for one of the following reasons:
- You used the bank reference number for the wrong year. If this happened, your payment was not reconciled with the 2019 real estate tax that you had to settle. As a result, it was sent back to your bank account. If your payment was rejected, your real estate tax may still be unpaid. If you do not pay the tax by the due date with the correct reference number, you must pay late-payment interest as well. Read more: Paying real estate tax after the due date
- You used someone else’s bank reference number. Please make sure that you did not enter your spouse’s reference number when you made the payment. If this happened, your payment was not reconciled with the tax you had to pay. As a result, it was sent back to your bank account. The bank form addressed to you is for your personal tax only and it cannot be used by anyone else. If you do not pay the tax by the due date with the correct bank reference number, you must pay late-payment interest as well.
Read more: Paying real estate tax after the due date
- You paid too much. If you paid your real estate tax for this year twice by mistake, or if you received a new tax decision with a lower amount of tax than the previous decision, you may have accidentally paid too much. If there is no second instalment of real estate tax for you to pay, no other unpaid taxes, and no debts in enforcement, the Tax Administration sends the excess amount you paid back to you.
When paying the real estate tax for your spouse, make sure to enter the bank reference number intended for your spouse’s payments, not yours. The reference number information is on the bank transfer form that was enclosed with the tax decision.
The tax decision for your personal real estate tax contains a reference number that only you can use.
If you pay your spouse’s real estate tax with an incorrect reference number, the payment is sent back to your bank account. If this happens and your spouse’s real estate tax is not paid by the due date, you must pay late-payment charges in addition to the tax.
Read more: Paying real estate tax after the due date
Yes. If you have two instalments but you pay them off in a single bank transfer, enter the reference number for either one of the instalments. We reconcile your payment correctly, and both of your two instalments will be settled.
The payments will be allocated correctly even if you have used the reference number of the first or second instalment of a tax to pay off both instalments of that tax. The important thing is that you entered the reference for the right year.
You may have paid the first instalment before its due date, and after some time, received a new decision. In this case, it may be that:
- The amount is lower than in the original decision you had received in spring. In this case, we return the excess payment to you unless you have other unpaid taxes or any debts that undergo enforced recovery
- The amount is higher than in spring. If this is the case, you must pay the remaining sum by its due date. Enter the reference number of the first instalment.
The format of the reference number for real estate tax is called RF. Enter the number in full, including the letters RF. If you cannot enter it in full, you can leave out the first four characters.
Sometimes you may be unable to enter the reference number. This may happen if you are using a foreign bank’s online service. In this case, you can enter it in the “message” field.
Note: The Tax Administration’s telephone service can be contacted at 029 497 026 (standard call rates apply) in matters concerning payments and refunds, and at 029 497 020 (standard call rates) in matters concerning amounts of real estate tax.