Paying your real estate tax

Real estate tax must be paid by the party who owns the real estate unit on 1 January 2020. Read more about changes and unclear circumstances in ownership and possession.

Due dates for real estate tax will change in 2020

Starting in 2020, the annual assessment of real estate tax ends at different times for different people. Different taxpayers will therefore have different due dates for real estate tax. 

Check your personal due dates and payment information in the spring of 2020 in MyTax or in your real estate tax decision.

For most property owners, the due dates for real estate tax are in August and October or in September and November. The tax is paid in two instalments if the amount is €170 or more. Real estate tax assessment is completed for all taxpayers on 31 October at the latest. The final due dates are therefore in December and February.

  • The due date for the first instalment of real estate tax is on the 6th day of the second month following the month in which the tax assessment was completed.
  • The due date for the second instalment of real estate tax is on the 6th day of the fourth month following the month in which the tax assessment was completed.
  • If the 6th day is not a business day, the due date is postponed until the next business day.

Example: The taxpayer’s real estate tax assessment is completed in June 2020. The due date for the first instalment of real estate tax is therefore 6 August 2020, and the due date for the second instalment is 6 October 2020.

 

If you or your spouse have made changes to your real estate information, wait for a new decision on real estate tax before making the payment. You will receive the new decision by the end of October.

How do I pay real estate tax?

The bank transfer forms for the payment of real estate tax are enclosed with your real estate tax decision. The decision also states the due dates for payment.

You can pay your real estate tax in the following ways:

  1. Pay the tax in MyTax. Reference numbers and other payment details are automatically included in your e-bank payment.
  2. Request an e-invoice. Contact your bank at least three weeks before the due date to agree on e-invoicing or direct payments. You will receive the e-invoice in your e-bank approximately two weeks before the due date. Read more about e-invoicing.
  3. Pay the tax in your e-bank. Remember to include all the payment details stated on the bank transfer forms and in MyTax. These include the bank account number, the amount of real estate tax, and the due date. Please note! You must use your own personal reference number when paying your own real estate tax. You cannot use your spouse’s or anyone else’s reference number.

Corporate entities can use a web invoice for paying real estate tax. In addition, individual taxpayers who do not use e-banking services can use direct payment.

Direct payment is also available for individual taxpayers. Direct payment is for individuals who do not use e-banking services.

If you changed your real estate information, wait for a new tax decision

If you or your spouse have made changes to your real estate information, your due dates for real estate tax will change. The amount of real estate tax may change as well.

Please wait for a new real estate tax decision and new payment details before paying your real estate tax. We will send you a new tax decision with revised payment details by the end of October. The new tax decision may arrive after the original due date has passed.

Starting in the spring of 2020, you can see in MyTax if your tax return is still being processed or if you have already received the new decision.

Frequently asked questions about payment

Yes. Your payment has arrived at the Tax Administration if you used the account numbers on the reminder or on the tax decision, and the bank transferred the money before the end of October. The Tax Administration changed its account numbers for real estate taxes at the end of the month. Some taxpayers have used the old bank accounts, and their payments have been sent back. You can log in to MyTax to get the updated information you need for paying – or by phoning our service number on 029 497 026. You can also use MyTax to check whether or not all your taxes are paid as they should.

Please pay the real estate tax again. The amount was transferred back to you because you probably had entered a bank account number that the Tax Administration no longer uses; old numbers had been present on tax decision letters for real estate taxes and on payment reminder letters as well. The bank accounts have changed at end of October. You can log in to MyTax to get the updated information you need for paying – or by phoning our service number on 029 497 026. Remember that if you pay real estate tax after the due date, you must pay late-payment interest for all the days when it has remained unpaid. To find out how much interest you must pay, run the calculation with the calculator on Tax.fi. You must add the interest to your tax payment yourself.

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.

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.

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.

Telephone service

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.